Income tax appeal by the Revenue against a Tribunal order for AY 2014-15 was rejected because the appellant failed to comply with office objections within two weeks as directed.
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.
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF FEBRUARY, 2024
PRESENT
THE HON'BLE MR. JUSTICE KRISHNA S. DIXIT AND
THE HON' BLE MR. JUSTICE G. BASAVARAJA
INCOME TAX APPEAL NO. 341 OF 2023
BETWEEN
5TH FLOOR, BMTC BUILDING,
80 FEET ROAD, KORMANGALA,
BENGALURU-560095
BMTC BUILDING,
80 FEET ROAD, KORMANGALA, BENGALURU-560095
... APPELLANT/S
(By Sri. : SUSHAL TIWARI , ADVOCATE)
AND
1 . M/S KARNATAKA EMTA COAL MINES LTD., FLAT NO.104, NO.3, MAGRATH ROAD, BENGALURU-560025 PAN: AACCK 4112G ... RESPONDENT/S …2
2
ITA NO. 341/2023
The advocate for the appellant has filed the above ITA / Income Tax Appeal Under Sec.260-A of Income Tax Act 1961, Praying that this Hon’ble Court may be pleased to:
Tax Appellate Tribunal, Bengaluru in ITA No. 2139/Bang/2018 dated:14.11.2022 for Assessment Year 2014-2015 Annexure – C and confirm the order of the Appellate commissioner confirming the order passed by the Deputy Commissioner of Income Tax, Circle – 4(3)(1), Bengaluru.
This Income Tax Appeal coming on for orders this day, the Court made the following Order.
ORDER
Steps to be taken within two weeks, failing which, the appeal itself stands rejected.
Sd/-
JUDGE
Sd/- JUDGE
…3
3
ITA NO. 341/2023
NOTE: Vide Court order dated 05.02.2024, office objections are not
complied with, hence appeal stands rejected.
COPY
Sd/ASSISTANT REGISTRAR
T By : SR R By : RG C By : VS
Ty dt : 01.08.2024 C.dt : 02.08.2024
1 provisions across 1 enactments
The Pr. Commissioner of Income-Tax
The Asst. Commissioner of Income Tax Circle-4(1)(1)
M/s Karnataka EMTA Coal Mines Ltd.
Krishna S. Dixit
G. Basavaraja
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
