Of Income Tax v. Manjunatha Cotton Andginning Factory, [2013] 359 Itr 565,Decided Theissue In Favour Of Assessee
High Court
16 Oct 2015 In favour of: Assessee
Forum / Bench
High Court · karnataka_bng_old
Parties
Of Income Tax v. Manjunatha Cotton Andginning Factory, [2013] 359 Itr 565,Decided Theissue In Favour Of Assessee
Date of order
16 Oct 2015
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Of Income Tax v. Manjunatha Cotton Andginning Factory, [2013] 359 Itr 565,Decided Theissue In Favour Of Assessee, the High Court (2015) dismissed the appeal. The decision went in favour of the assessee.
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
DATED THIS THE 16 DAY OF OCTOBER 2015)
PRESENT
THE HON’BLE MR. JUSTICE VINEET SARAN|
AND
THE HON’BLE MRS.JUSTICE S SUJATHA
ITA NO.190/2015
BETWEEN:
1]THE COMMISSIONER OF INCOME -TAX
CRNTRAL CIRCLE
C R BUILDING, QUEENS ROAD
BANGALORE
2 |THERE DEPUTY COMMISSIONER
OF INCOME-TAX
CENTRAL CIRCLE-2(3)
C R BUILDING, QUEENS ROAD
BANGALORE
_. APPBLLANT
(BY SRI K.V. ARAVIND, ADV.)
AND:
SHRI PADMAIAH VUPPUPROP: M/S FORTUNA CONSTRUCTIONSNO.3156, 12[‘T]MAIN, HAL 2 STAGE,BANGALORE
~ RESPONDENT
THIS INCOME TAX APPBAL UNDER SKC.260-A OF.INCOME TAX ACT 1961, ARISING OUT OF ORDERDT:13.10.2014 PASSED IN ITA NO.1099/BANG/2013,FOR THE ASSESSMENT YKEAR-2006-2007. PRAYING TOFORMULATE THE SUBSTANTIAL QUESTIONS OF LAWSIATED ABOVE, ALLOW THE APPEAL AND SET ASIDETHEORDERSPASSEDBY|THEINCOME-TAX.APPBHRLLATTRIBUNAL,BANGALORE;IN_ITA
NO.1099/BANG/2013 DATED 13.10.2014 AND CONFIRMTHR ORDER OF THR APPELLATK COMMISSIONERCONFIRMING THR ORDER PASSED BY THE DEPUTYCOMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), BANGALORE.|
THIS APPEAL COMING ON FOR ORDERS THIS.DAY,VINEET SARAN J., DELIVERED THE FOLLOWING:
JUDGMENT
Heard Sri. K.V. Aravind, learned counsel for the.appellants and perused the records.
2.The question in this appeal relates to|imposition of penalty, which question has been|decided by the Tribunal held in favour of the|assessee. Agegrieved by the said order this appeal is filed..
3.Having heard learned counsel for the'appellants and perused the facts of this case we are|of the opinion that the Tribunal has rightly, ajtterrelying on the judgment in the case ofCommissioner
of Income Tax Vs. Manjunatha Cotton andGinning Factory, [2013] 359 ITR 565,decided theissue in favour of assessee.
4In that view of the matter, we are of theopinion, no substantial question of law arises for|determinationbythisCOUTT.Theappeal1S accordingly dismissed.
AN /-
Sd/-
Sd/-JUDGE.Sd/-)JUDGE
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