Ita/853/2008 Of The Commissioner Of Income Tax v. Ramakrishna Hegde

IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 3RD DAY OF OCTOBER 2012 PRESENT THE HON'BLE MR. JUSTICE K.SREEDHAR RAO AND THE HON'BLE MR. JUSTICE B.MANOHAR ITA No.853/2008 BETWEEN : 1. THE COMMISSIONER OF INCOME TAXC R BUILDINGQUEENS ROADBANGALORE 2 THE DEPUTY COMMISSIONER OF INCOME TAXCENTRAL CIRCLE 13(1)C.R.BUILDING,QUEENS ROAD,BANGALORE. ...APPELLANTS ...APPELLANTS ( BY SRI.K.V.ARAVIND, ADV) AND: RAMAKRISHNA HEGDE(DECD.,)BY L/R SMT SHAKUNTHALA HEGDENO.229, 'KRITIKA'RMV EXTENSIONSADASHIVANAGARBANGALORE. ...RESPONDENT ( BY SRI. A.SHANKAR & SRI.M LAVA, ADVS) ITA FILED U/S.260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 30-04-2008 PASSED IN ITA NO. 595/BNG/2006, FOR THE ASSESSMENT YEAR 1993-94, PRAYING THAT THIS HON'BLE COURT MAY BE PLEASED TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, II. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT BANGALORE IN ITA NO. 595/BNG/2006, DATED 30-04-2008 CONFIRM THE ORDERS OF THE ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-13(1), BANGALORE IN THE INTEREST OF JUSTICE AND EQUITY. THIS APPEAL COMING ON FOR ADMISSION THIS DAY, K.SREEDHAR RAO.J DELIVERED THE FOLLOWING: J U D G M E N T This Court in ITA NO.2429/2005 disposed of on 01.03.2010 has set aside the order of assessment and remanded the matter to the Assessing Officer for fresh assessment. In that view, the order relating to levy of penalty on extinct order does not sustain. The question of law framed in this appeal need not be answered. Accordingly, the appeal is disposed of. Sd/- JUDGE mpk/-* Sd/- JUDGE