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Ita/966/2006 Of The Commissioner Of Income Tax v. Shri H B Datar

High Court 08 Apr 2015 In favour of: Assessee
Forum / Bench
High Court · karnataka_bng_old
Parties
Ita/966/2006 Of The Commissioner Of Income Tax v. Shri H B Datar
Date of order
08 Apr 2015
Assessment year(s)
Outcome
Dismissed

Case summary

In Ita/966/2006 Of The Commissioner Of Income Tax v. Shri H B Datar, the High Court (2015) dismissed the appeal. The decision went in favour of the assessee.

Decision: Till date, steps have not been taken to bring LRs of the deceased LR No.1 within the prescribed time. —Hence, the appeal filed by the appellant is dismissed as.abated.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATEBD THIS THE DAY OF APRIL 2015. PRESENT THR HON’BLE MR.JUSTICE N.K. PATIL. AND) THE HON’BLE MRS.JUSTICKH RATHNAKALA IT. A.NO.966 /200 BBRITWEHR 1.THB COMMISSIONBR OF INCOME TAXCENTRAL CIRCLE,C.R.BUILDING, QUEENS ROADBANGALORE 2 THER JOINT COMMISSIONER OFOH INCOME,INCOME TAX(ASST.)SPECIAL RANGE-6C.R.BUILDING,QUEENS ROAD,BANGALORE. ... APPELLANTS (BY SRI. G. KAMALADHAR, ADVOCATE) AN SHRI H B DATARNO.19/1, SAI KRUPA.BBRELLARY ROASADASHIVANAGARBANGALORE(DIED ON 10.3.2013) LRs OF DECBASED SRI.H.B.DATAR| 1. MR. MANJUNATH H DATAR, |9/O LATE H.B.DATAR|AGED ABOUT 49 YBARSR/A NO.19/1,|“SAIKRUPA” BELLARY ROAD,SADASHIVANAGAR,BANGALORE-560080. (ORDER DATED 16.10.2012) 2. SMT. PADMAJA KIRLOSKAR|AGED ABOUT 63 YBARSKIRLOSKAR HOUSE,HEBBAL, KEMPAPURA,BANGALORE(ORDER DATED 6.1.20105) 3. SMT. KAVITHA KHER.R/AT.201, BLOSOM VILLAGE,JAYAMAHAL ROAD,MILLERS ROAD,BANGALORE.|(ORDER DATED 6.1.20105) | — RBSPONDENTS (LR 1, LR2, LEARNED COUNSEL APPEARING FOR THERESPONDENT-3- SERVED AND UNREPRESENTED) THIS ITA IS FILED U/S.260-A OF I.T.ACT, 1961ARISING OUT OF ORDER DATED 23-12-2005 PASSED|IN ITA NO. 134/BANG/2002, FOR THE ASSESSMENTYEAR 1997-98, PRAYING THAT THIS COURT MAY BE)PLEASED TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF)LAW STATED THEREIN, Il ALLOW THR APPEAL AND SBT ASIDE THE ORDER|PASSED BY THE JIAIL BANGALORE IN TIA NO.” 134/BANG/2002 DATED 23-12-2005 CONFIRMINGTHR ORDER OF APPRLLATK COMMISSIONBR' &CONFIRM THR ORDBR PASSBD BY THR JOINT|COMMNR.,OF INCOME TAX,(ASST.) SPECIAL RANGE-6, BANGALORE, IN THE INTEREST OF JUSTICE AND)EQUITY. THIS APPBRAL COMING ON FOR ORDERS THISDAY,N.K.PATIL, JDELIVERED THRE FOLLOWING:- JUDGMENT The learned counsel appearing for the appellantsubmitted that Mr.Manjunath H Data (1[+?]LR) the son of the assessee Late Sri. H.B. Datar is also reported tohave died on 10.3.2013. His submission is placed on record. Till date, steps have not been taken to bring LRs of the deceased LR No.1 within the prescribed time. —Hence, the appeal filed by the appellant is dismissed as.abated. Sd/- JUDGE _ od/-| JUDGE.
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