Ita/6009/2010 Of The Joint Commissioner Of Income Tax v. The Sandur Manganese And Iron Ores Ltd

IN THE HIGH COURT OF KARNATAKAGULBARGA BENCH DATED THIS THE 5 DAY OF MARCH 2014 PRESENT THE HON’BLE MR. JUSTICE H.G.RAMESH AND THE HON’BLE MRS. JUSTICE RATHNAKALA I.T.A.No.6009/2010 BETWEEN: THE JOINT COMMISSIONER OF INCOME TAXSPECIAL RANGE, HUBLITHROUGH OFFICEHK CONCHRNTHE COMMISSIONBR OF INCOMB TAX AAYAKAR BHAVAN, GULBARGA weeAPPELLANT (BY SRI AMEET KUMAR DESHPANDE, ADVOCATE) AND: THE SANDUR MANGANESE & IRON ORES LID,LAKSHMIPUR, SANDUR RESPONDENT (BY SRI BALARAM R. RAO, ADVOCATE FORSRI S. PARTHASARATHI, ADVOCATE) THIS TIA IS FILED UNDER SECIION 2Z60-A OF THE LI.ACT, PRAYING TO SET ASIDE THE FINAL ORDER DATED05.08.2010 PASSED IN ITA No.43(BANG)/2000 BY THE INCOMETAX APPELLATE TRIBUNAL BANGALORE BERNCH ‘B’ AND PASANY OTHER APPROPRIATE ORDER, IN THE INTEREST OFJUSTICE AND EQUITY. THIS APPEAL COMING ON FOR HEARING THIS DAY,H.G.RAMESH J., DELIVERED THE FOLLOWING: JU DBoGMENT H.G.RAMESH, J.(Oral): Heard. The questions that are similar to the oneraised in this appeal are answered against the appellant(Revenue) by this Court (Dharwad Bench) in the judgmentdated 31.07.2013 in the appeal in I.T.A.No.932/2006which was between the very parties herein. Hence, thisappeal is also liable to be dismissed and is accordinglydismissed. Appeal dismissed. Sd/-JUDGE Sd/-JUDGE