Ita/518/2006 Of The Commissioner Of Income Tax v. M/S United Glass Bottles Mfg Co

IN THE HIGH COURT OF KARNATAKA AT BENGALURUON THE I DAY OF APRIL, 2019 BEFORE. THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR. JUSTICE S. G. PANDIT| INCOME TAX APPEAL NO.518 OF 2006 BETWEEN: 1.THE COMMISSIONER OF GIFIT-TAXCENTRAL CIRCLE,CENTRAL CIRCLE, C.R. BUILDING, QUEENS ROAD,BENGALURU,BENGALURU, 2.THE DEPUTY COMMISSIONER OF GIFT-TAXCENTRAL CIRCLE-1(1),CENTRAL CIRCLE-1(1), C.R. BUILDING,QUEENS ROAD,BENGALURU,QUEENS ROAD,BENGALURU, ... APPELLANTS (BY SRI K.V. ARAVIND, ADVOCATE) AND= M/S. UNITED GLASS BOTTLES MFG. CO.,BREWARY HOUSE, 7 MILE,KANAKAPURA ROAD,BENGALURU-560 062. ... RESPONDENT THIS|INCOMETAXAPPEAL|ISFILEDUNDER|SECTION 260-A OF THE INCOME TAX ACT 1961, ARISING|OUT OF ORDER DATED23.09.2005 PASSED IN GTA.NO.23/BANG/2002, FOR THE ASSESSMENT YEAR 1995-1996.PRAYING TOFORMULATETHE|SUBSTANTIAL|QUESTIONS OF LAW STATED ABOVE AND ALLOW THE}APPEAL AND SET ASIDE THE ORDERS PASSED BY THE.INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN GTANO.23/BANG/2002 DATED 23.09.2005 CONFIRMING THE)ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM.THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF.GIFT TAX, CENTRAL CIRCLE-1(1), BENGALURU, OK OOKTHIS INCOME TAX APPEAL COMING ON FOR ORDERSTHIS|DAY,RAVI.MALIMAIHJo,|DELIVEREDTHE|FOLLOWING: JUDGMENT In view of the memo filed by the learned counsel forthe appellants in the Court today, this Income Tax appeal|is permitted to be converted to that of Gift Tax Appeal. | Registry to carry out necessary corrections. This appeal is disposed off for statistical purpose. Sd/-. Sd/- |JUDGE JUDGE Rsk/-