Ita/620/2013 Of Commissioner Of Income Tax-Iii v. M/S.mineral Enterprises Ltd

IN THE HIGH COURT OF KARNATAKA AT BENGALURUON THE 23 DAY OF NOVEMBER, 201383 BEFORE. THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON'BLE MR.JUSTICE K.NATARAJAN | INCOME TAX APPEAL NO.620 OF 2701 BETWEEN: 1.COMMISSIONER OF INCOME TAX-IIIL C.R.BUILDING, QUEENS ROAD,BENGALURU.BENGALURU. 2.THE JOINT COMMISSIONER | OF INCOME TAX | (OSD), BENGALURU. ... APPELLANTS. (BY SRI E.I.SANMATHI, ADVOCATE) AND M/S MINERAL ENTERPRISES LIMITED 300/1B, 16 CROSS, | SADASHIVANAGAR, BENGALURU - 560 O8O. ~.. RESPONDENT| (BY SRI A.SHANKAR, SENIOR COUNSEL ALONGWITH SRI M.LAVA, ADVOCATE) THIS|INCOMETAXAPPEAL|ISFILEDUNDER|SECTION 260-A OF THE INCOME-TAX ACT 1961, ARISING|OUT OF ORDER DATED 31.05.2013 PASSED IN ITA.NO.1154/BANG/2011, FOR THE ASSESSMENT YEAR 2008-2009 PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND OR SUCH OTHER QUESTIONS OF LAW AS MAY.BE FORMULATED BY THE COURT AS DEEMED FIT; SET.ASIDE THE APPELLATE ORDER DATED 31.05.2013 PASSED|BY THE INCOME TAX APPELLATE TRIBUNAL, “B’ BENCH,BENGALURU AS SOUGHT FOR, IN THE RESPONDENT-ASSESSEE'’S CASE, IN APPEAL PROCEEDINGS NO.ITANO.1154/BANG/2011 FOR ASSESSMENT YEAR 2008-09. | OK OOK THIS INCOME JTAXK APPEAL COMING ON FOHEARING THIS DAY, RAVI MALIMATH J., DELIVERED THE.FOLLOWING: JUDGMENT This appeal pertains to the assessment year 2008-2009. The facts nerein are identical to the connected ITA.No.619 of 2013 which was disposed off today. However,|the order of the assessing authority, the Commissioner of |Income Tax (Appeals) and the Deputy Commissioner of |Income Tax are different. There is no direction given toDeputy Commissioner of Income Tax by the Commissionerof Income Tax (Appeals) to re-consider the matter basedon any discrepancies. 2).So far as the present appeal pertaining to theassessment year 2008-2009 is concerned, there is nothing Drougnt about by the assessing autnority at all in order to.dispute the claim set up by the assessee. We do not find.any good ground to interfere with the order passed by theautnorities. Tnere is absolutely lack of any material or any|other documentation to dispute the claim as set up by the.assessee. J[hnerefore, we are of the view that whatevercetermination nave been made are on all facts. NO|substantialquestionof.law|arises.for.consideration in this appeal. Consequently, the appeal is)accordingly dismissed. Sd/- JUDGE rsk/- Sd/- JUDGE