Ita/74/2008 Of The Commissioner Of Income Tax v. Sri C S Sunder Raju (Huf)

IN THE HIGH COURT OF KARNATAKA, BANGALORE DATBD THIS THR 5 DAY OF SEPTEMBER, 2012 PRESENT THR HON BLE MR. JUSTICE K.SREEDHAR RAO ANT THR HON'BLE MR. JUSTICK B.MANOHAR 1T.A. No.74 OF 2008C/W.I1.T.A. Nos.72 & 73/2008 1.T.A. No. 74 OF 2ZOOmBETWEEN: 1.The Commissioner of Income Tax,C.R. Building, Queens Road, Bangalore. 2.The Deputy Commissioner of Income Tax,Central Circle — 2(1),C.R. Building, Queens road,Bangalore. (By Sri M. Thirumalesh, Advocate) Appellants AND: C.S. Sunder Raju (HUF), No.294, lo[3!]Cross,Uppar Palace Orchards,vadashivanagar,Bangalore, (By Sri A. Shankar & M. Lava, Advocates) Respondent This I.T.A. is filed U/s.260-A of I.T. Act, 1961 arisingOUTOT Order|dated07.09.2007passed%'I.T.A.No.1118/BNG/2006 for the Assessment Year 2003-04,praying that this Hon’ble Court may be pleased to(i) formulate the substantial questions of law stated thereinand (11) allow the appeal and set-aside the order passed bythe ITAT, Bangalore in ITA No.1118/BNG/2006, dated07.09.2007,confirmingthe|order.otthe.AppellateCommissioner and confirm the order passed by the DeputyCommissioner of Income Tax, Central Circle-2(1), Bangalore,in the interest of justice and equity. 1.T.A. No.72 OF 2008:m BETWEEN: 1.The Commissioner of Income Tax,C.R. Building,Queens Road,Bangalore,C.R. Building,Queens Road,Bangalore, oDThe Deputy Commissioner of Income Tax,Central Circle — 2(1),C.R. Building,Queens road,Bangalore,Central Circle — 2(1),C.R. Building,Queens road,Bangalore, (By Sri M. Thirumalesh, Advocate) Appellants AND: A.S. Chinnaswamy Raju (HUF),No.294, 16[3!]Cross,Uppar Palace Orchards,vadashivanagar,Bangalore, (By Sri A. Shankar & M. Lava, Advocates) Respondent This I.T.A. is filed U/s.260-A of I.T. Act, 1961 arisingOUT|OT|orderdated07.09.2007passed%'I.T.A.No.1116/BNG/2006 for the Assessment Year 2003-04,praying that this Hon’ble Court may be pleased to(i) formulate the substantial questions of law stated thereinand (11) allow the appeal and set-aside the order passed bythe ITAT, Bangalore in ITA No.1116/BNG/2006, dated07.09.2007|contirmtheordersottheAppellateCommissioner and Deputy Commissioner of Income Tax,Central Circle-2(1), Bangalore, in the interest of justice andequity. 1.T.A. No.73 OF 2Z2OQ BBRITIWE 1.The Commissioner of Income Tax,C.R. Building,Queens Road,Bangalore. 2.The Deputy Commissioner of Income Tax,Central Circle — 2(1),C.R. Building,Queens road,Bangalore, (By Sri M. Thirumalesh, Advocate) Appellants AND:omt. Revathi Raju,No.12, 10[3!]Main Road,RMV Extension,vadashivanagar,Bangalore. (By Sri A. Shankar & M. Lava, Advocates) Respondent This I.T.A. is filed U/s.260-A of I.T. Act, 1961 arisingOUT|OT|orderdated07.09.2007passed%'I.T.A.No.1117/BNG/2006 for the Assessment Year 2003-04,praying that this Hon’ble Court may be pleased to(i) formulate the substantial questions of law stated thereinand (11) allow the appeal and set-aside the order passed bythe ITAT, Bangalore in ITA No.111/7/BNG/2006, date07.09.2007|contirmtheordersottheAppellateCommissioner and Deputy Commissioner of Income Tax,Central Circle-2(1), Bangalore, in the interest of justice andequity. These appeals are coming on for final hearing this day,SREEDHAR RAO, J.,delivered the following: JU DBGMENT The question of law involved in these cases andquestion of law involved in ITA No.38/2007 c/w. ITANos.60/2007 and 22/7/2007, D.D. 13.08.2012 are one anthe same. In those cases, the questions of law are answeredagainsttheTEVENUE.Accordingly,theseappeals+("dismissed. sd/-JUDGE NM* sd/-JUDGE