Ita/5007/2012 Of Vasanth Krishnaji Shivakamat v. The Assistant Commissioner Of Income Tax
High Court
27 Nov 2019 In favour of: Assessee
Forum / Bench
High Court · karhcdharwad
Parties
Ita/5007/2012 Of Vasanth Krishnaji Shivakamat v. The Assistant Commissioner Of Income Tax
Date of order
27 Nov 2019
Assessment year(s)
—
Outcome
Allowed
Case summary
In Ita/5007/2012 Of Vasanth Krishnaji Shivakamat v. The Assistant Commissioner Of Income Tax, the High Court (2019) allowed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, the appeals are disposed of.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
: 1 :
IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH
DATED THIS THE 27 DAY OF NOVEMBER 2019
PRESENT
THE HON’BLE MR.JUSTICE ALOK ARADHE
AND
THE HON’BLE MR.JUSTICE N.S.SANJAY GOWDA I.T.A. NO.5007/2012 & I.T.A. NO.5008/2012
BETWEEN
1. VASANTH KRISHNAJI SHIVAKAMAT, SINCE DECEASED REP. BY HIS LRS.,
1(A) SMT. CHAYA W/O. VASANT SHIVAKAMAT, AGE: 68 YEARS, OCC: HOUSEHOLD, AGE: 68 YEARS, OCC: HOUSEHOLD,
1(B) PRASANNA S/O. VASANT SHIVAKAMAT,
AGE: 39 YEARS, OCC: SERVICE,
1(C) GURUPRASAD S/O. VASANT SHIVAKAMAT,
AGE: 35 YEARS, OCC: SERVICE,
ALL ARE R/O: H.NO. 1097, BICHHU GALLI, TQ. BELAGAVI, DIST: BELAGAVI - 590 003.
(BY SRI. A. SHANKAR, SENIOR COUNSEL)
... APPELLANTS
AND
THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, DR. AMBEDKAR ROAD, OPP. BELGAUM CIVIL HOSPITAL, KHIMAJIBHAI COMPLEX, BELAGAVI.
... RESPONDENT
(BY SRI. TULAJAPPA KALABURAGI, ADV.)
THESE ITAs ARE FILED UNDER SECTION 260A OF THE INCOME-TAX ACT, 1961 AGAINST ORDER PASSED IN IT(SS) NO.01/PNJ/2011 DATED 09.09.2011 ON THE FILE OF THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI, GOA, APPEAL IS PARTLY ALLOWED.
THESE ITAs COMING ON FOR FINAL HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING:
JUDGMENT
In view of the order passed today in I.T.A. No.5005/2012 and I.T.A. No.5006/2012, the order of assessment dated 09.09.2011 is hereby quashed.
Accordingly, the appeals are disposed of.
Sd/-
JUDGE
Sd/- JUDGE
Rsh
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