Ita/920/2007 Of The Commissioner Of Income Tax v. Sri H Rajanna

IN THE HIGH COURT OF KARNATAKA AT BENGALURU|ON THE 19 DAY OF DECEMBER, 2018. BEFORE THE HON BLE MR. JUSTICE RAVI MALIMATH| AND| THE HON'BLE MR. JUSTICE K. NATARAJAN) INCOME TAXK APPEAL NO.920 OF 200 BEI|WEE 1THE COMMISSIONER OF INCOME TAX|C.R. BUILDING,NAVANAGAR,|BENGALURU.C.R. BUILDING,NAVANAGAR,|BENGALURU. 2 |THE ASST. COMMISSIONER OF INCOME TAXCIRCLE-15(1),CIRCLE-15(1), BENGALURU. .., APPELLANTS (BY SRI K.V. ARAVIND, ADVOCATE). AND 1.SRI H. RAJANNA| NO.606, 5 MAIN, | 2 CROSS, RBI LAYOUT, J.P. NAGAR, 7 PHASE, BENGALURU. 2 |SMT. GEETHA SREEDHAR.NO.13, 1 CROSS,RBI COLONY, 3[ ]JAYANAGAR, NO.13, 1 CROSS,RBI COLONY, 3[ ]JAYANAGAR, RBI COLONY, 3[ ]BLOCK EAST, BENGALURU. 3.SRI A.R. BALAKRISHNANNO.503, MAYUR GARDENS,NO.503, MAYUR GARDENS, 28 CROSS, EJIPURA MAIN ROAD,| VIVEKNAGAR, BENGALURU. AnSMT. GEETHA R. BHALEKAR NO.363, APOORVA,. RBI LAYOUT, J.P. NAGAR VII PHASE,|BENGALURU.BENGALURU. 5,|SRI N. NARAYANANNO.67, RBI LAYOUT,J.P.NAGAR VII PHASE,BENGALURU.NO.67, RBI LAYOUT,J.P.NAGAR VII PHASE,BENGALURU. 6.|SMT. INDRA BAI M.NO.231, 6 CROSS,|17 MAIN, 5 SECTOR,|HSR LAYOUT,BENGALURU.NO.231, 6 CROSS,|17 MAIN, 5 SECTOR,|HSR LAYOUT,BENGALURU. J.SRI G. RAMAKRISHNANO.252, 1 CROSS,NO.252, 1 CROSS, ( BLOCK, II PHASE, | BANASHANKARI 3 STAGE, BENGALURU. 8.|SRI SHEKAR SHETTY NO.9, MANIKANTA NILAYA,28 ‘A’ MAIN, A.R. LAYOUT,J.P. NAGAR, BENGALURU.28 ‘A’ MAIN, A.R. LAYOUT,J.P. NAGAR, BENGALURU. 9 |SRI |T. DHANDAPANLNOQ.3, GROUND FLOOR,RMS LAYOUT, SANJAYNAGAR,BENGALURU.NOQ.3, GROUND FLOOR,RMS LAYOUT, SANJAYNAGAR,BENGALURU. 10. SRI K.N. NAGARAJA| NO.308, SIMHA, RBI LAYOUT, VII PHASE J.P. NAGAR,|BENGALURU.BENGALURU. 11. SRI N. SESHACHALA NO.429, 5 MAIN, | ( CROSS, RBI LAYOUT,J.P. NAGAR VII PHASE,|BENGALURU.J.P. NAGAR VII PHASE,|BENGALURU. 12. SRI NARASIMHA RAO A.,| NO.33, II STAGE, VINAYAKA LAYOUT,MARENAHALLI, VISAYANAGAR,BENGALURU.MARENAHALLI, VISAYANAGAR,BENGALURU. 13. SRI N. PRABHAKARANNO.46, LINDEN STREET,AUSTIN TOWN,NO.46, LINDEN STREET,AUSTIN TOWN, BENGALURU. 14, SRI R. RAMACHANDRAN.NO.17, RBI COLONY,|ANANDANAGAR,BENGALURU.NO.17, RBI COLONY,|ANANDANAGAR,BENGALURU. 4 15. SMT. LEELA SHIVARAMAN.NO.302, DEVI KIRAN APARTMENTS,NEXT TO HOLY GHOST CHURCH,DAVIS RAOD, RICHARDS TOWN,BENGALURU. .., RESPONDENTS. * * * THIS INCOME TAX APPEAL IS. FILED UNDERSECTION 260A OF THE INCOME TAX ACT, 1961,|PRAYING|TO.FORMULATETHE.SUBSTANTIALQUESTIONS OF LAW STATED THEREIN AND ALLOW|THE APPEAL AND SET ASIDE THE ORDER PASSED BY.THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU|BENCH, IN 1.1T.A. NOS.280, 286, 288, 292, 294, 314,|316,|326,330,339,349,355,|37).AND|438/BANG/2007 DATED 26-6-200/7 AND CONFIRM THEORDER PASSED BY THE ASSISTANT COMMISSIONER.OF INCOME TAX, CIRCLE-15(1), BENGALURU. THIS INCOME TAX APPEAL COMING ON FORORDERS THIS DAY, RAVI MALIMATH, J., DELIVERED|THE FOLLOWING: JUDGMENT Learned counse!] for the Revenue submits tnat Inidentical matter, as in Income Tax Appeal No.100115)of 2014, was dismissed by the order of this Court dated10-12-2014. Hence, he pleads that following the)aforesaid judgment, the appeal be rejected. %� �:.�/@@./7�>6��/33402>1C7B��2>6=>66.2��� ��,$��� �������������� ��������,$����������� E;E�