The High Court of Karnataka dismissed two income tax appeals filed by M/S Osr Cinemas and its Kochi entity for non-prosecution as no representative appeared before the bench.
Appeals dismissed for non-prosecution; pending I.As. disposed of.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
NC: 2023:KHC:20288 ITA No. 286 of 2019 C/W ITA No. 285 of 2019
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 12TH DAY OF JUNE, 2023
PRESENT
THE HON'BLE MR JUSTICE P.S.DINESH KUMAR
AND
THE HON'BLE MR JUSTICE T.G. SHIVASHANKARE GOWDA
INCOME TAX APPEAL NO. 286 OF 2019
C/W
INCOME TAX APPEAL NO. 285 OF 2019
IN ITA NO.286/2019:
BETWEEN:
M/S OSR CINEMAS & ENTERTAINMENT PVT LTD A COMPANY REGISTERED UNDER THE COMPANIES ACT, R/AT NO.86, 3RD FLOOR, COLES ROAD, FRAZER TOWN, BANGALORE-560046.
…APPELLANT
(BY SRI. HARISH V.S., ADVOCATE (ABSENT))
Digitally signed by MALA K N Location: HIGH COURT OF KARNATAKA
AND:
INCOME TAX OFFICER WARD-5(1)(2), BANGALORE.
…RESPONDENT
(BY SRI. SANMATHI E.I., STANDING COUNSEL)
THIS APPEAL IS FILED UNDER SECTION 260A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 29.06.2018 PASSED IN ITA NO.688/BANG/2018 FOR THE ASSESSMENT YEAR 2013-14 PRAYING TO DECIDE THE FOREGOING
NC: 2023:KHC:20288 ITA No. 286 of 2019 C/W ITA No. 285 of 2019
QUESTIONS OF LAW AND OR SUCH QUESTIONS OF LAW AS MAY BE FORMULATED BY THIS HON'BLE HIGH COURT AS DEEMED FIT AND ETC.
IN ITA NO.285/2019:
BETWEEN:
M/S OSR CINEMAS KOCHI PVT. LTD., A COMPANY REGISTERED UNDER THE COMPANIES ACT, R/AT NO.#65/6, MILLERS ROAD, BENSON TOWN, BANGALORE-560046. (BY SRI. HARISH V.S., ADVOCATE (ABSENT))
…APPELLANT
AND:
INCOME TAX OFFICER WARD-5(1)(2), BANGALORE.
…RESPONDENT
(BY SRI. SANMATHI E.I., STANDING ADVOCATE)
THIS APPEAL IS FILED UNDER SECTION 260A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 29.06.2018 PASSED IN ITA NO.694/BANG/2018 FOR THE ASSESSMENT YEAR 2013-14 PRAYING TO DECIDE THE FOREGOING QUESTIONS OF LAW AND OR SUCH QUESTIONS OF LAW AS MAY BE FORMULATED BY THIS HON'BLE HIGH COURT AS DEEMED FIT AND ETC.
THESE APPEALS, COMING ON FOR HEARING, THIS DAY, P.S.DINESH KUMAR J., DELIVERED THE FOLLOWING:
NC: 2023:KHC:20288 ITA No. 286 of 2019 C/W ITA No. 285 of 2019
JUDGMENT
None appeared for the appellant on 24.01.2023, 10.02.2023, 05.06.2023 as also today. Hence, Appeals are
dismissed for non prosecution.
any, stand disposed of.
No costs.
Sd/JUDGE
Sd/JUDGE
HNM List No.: 1 Sl No.: 11
M/S OSR CINEMAS & ENTERTAINMENT PVT LTD
INCOME TAX OFFICER WARD-5(1)(2), BANGALORE
M/S OSR CINEMAS KOCHI PVT. LTD.
P.S.DINESH KUMAR
T.G. SHIVASHANKARE GOWDA
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
