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Ita/40/2013 Of Commissioner Of Income Tax v. M/S. Pfx Saldanha And Sons

High Court 04 Feb 2019 In favour of: Assessee
Forum / Bench
High Court · karnataka_bng_old
Parties
Ita/40/2013 Of Commissioner Of Income Tax v. M/S. Pfx Saldanha And Sons
Date of order
04 Feb 2019
Assessment year(s)
2005-06, 2004-05
Outcome
Dismissed

Case summary

In Ita/40/2013 Of Commissioner Of Income Tax v. M/S. Pfx Saldanha And Sons, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.

Decision: THESE APPEALS COMING ON FOR HEARING THISDAY, RAVI MALIMATH J"FfDELIVERED THE FOLLOWING: JUDGMENT In view of the Memo filed in the Court today, the| appeals are dismissed as withdrawn.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

IN THE HIGH COURT OF KARNATAKA AT BENGALURU|ON THE 4 DAY OF FEBRUARY, 2019 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH| AND| THE HON'BLE MR. JUSTICE B. M. SHYAM PRASAD|INCOME TAX APPEAL NOS. 40 OF 2013 C/W 39 OF 2013 IN ITA NO. 40 OF 2013) BETWEEN: 1.COMMISSIONER OF INCOME TAX, (APPEALS), MYSURU. 2D.INCOME TAX OFFICER, | WARD —- 2(2),MANGALURU. .. APPELLANTS| (BY SRI E.I.SANMATHI, ADVOCATE) AND M/S PFX SALDANHA AND SONS, ©D.NO.1/-21-1498,HIGHLAND COFFEE WORKS, | FALNIR, MANGALURU. | ~. RESPONDENT (BY SRI. M.LAVA, ADVOCATE) THIS APPEAL IS FILED UNDER SECTION 2600-A OFINCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED|07.09.2012 PASSED IN ITA NO.799/BANG/2011, FOR THE|ASSESSMENT YEAR 2005-06, PRAYING THIS COURT TO I.FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW.STATED THEREIN, II. MODIFY THE APPELLATE ORDER|DATED 07/09/2012 PASSED BY THE ITAT, A BENCH,BANGALORE, AS SOUGHT FOR, IN THE RESPONDENT-ASSESSEES|CASE,IN|APPEALPROCEEDINGSLIA.NO.799/BANG/2011. IN LTA NO. 39 OF 2013] BEI|WEEN 1.COMMISSIONER OF INCOME TAX, (APPEALS) MYSURU., 2D.INCOME TAX OFFICER, |WARD —- 2(2), MANGALURU.WARD —- 2(2), MANGALURU. .. APPELLANTS. (BY SRI E.I.SANMATHI, ADVOCATE) AND" M/S PFX SALDANHA AND SONS, ©D.NO.1/-21-1498,HIGHLAND COFFEE WORKS, |FALNIR,MANGALURU. | .. RESPONDENT (BY SRI M.LAVA, ADVOCATE) THIS APPEAL IS FILED UNDER SECTION 2J60-A OFINCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED|07.09.2012 PASSED IN ITA NO.798/BANG/2011, FOR THE|ASSESSMENT YEAR 2004-05, PRAYING THIS COURT TO I.FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW. STATED THEREIN, II. MODIFY THE APPELLATE ORDER|DATED Q7/09/2012 PASSED BY THE ITAT, A BENCH,BENGALURU, AS SOUGHT FOR, IN THE RESPONDENT-ASSESSEES|CASE,IN|APPEALPROCEEDINGSLIA.NO./798/BANG/2011. THESE APPEALS COMING ON FOR HEARING THISDAY, RAVI MALIMATH J"FfDELIVERED THE FOLLOWING: JUDGMENT In view of the Memo filed in the Court today, the| appeals are dismissed as withdrawn. SD/- JUDGE SD/-| JUDGE nv
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