THE COMMISSIONER OF INCOME TAX, V. M/S GOPALAN ENTERPRISES

ITA/233/2010

AI Insights

The case involves an appeal by the Commissioner of Income-tax and the Income-Tax Officer against M/s. Gopalan Enterprises, concerning an income tax assessment for the year 2005-06. The appeal was filed under Section 260-A of the Income Tax Act, 1961, challenging the order passed by the ITAT Bangalore. The document outlines the parties involved, the legal framework under which the appeal was filed, and the procedural history, including the date of the ITAT decision which was contested.

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 736570 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 29-02-2012
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Assessee Lawyers: K V ARAVIND
• Keywords: Assessment Year 2005-06; Income Tax; ITAT Bangalore
• Section: 260-A

Judgement Text

"S IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 29 TH DAY OF FEBRUARY, 2012 PRESENT THE HON’BLE MR. JUSTICE N KUMAR AND THE HON’BLE MR. JUSTICE RAVI MALIMATH INCOME-TAX APPEAL NO.233 OF 2010 BETWEEN: 1. The Commissioner of Income-tax C.R.Building, Queens Road, Bangalore. 2. The Income-Tax Officer, Ward—1(4), Bangalore. ...Appeliants (By Shri K.V. Aravind, Advocate) AND: MIs. Gopalan Enterprises NO.5, Richmond Road Bangalore — 560 025 ...Respondent This ITA is flied under Section 260-A of I.T. Act, 1961 arising out of order dated 10.02.2010 passed in ITA No.1024/Bang/2009, for the Assessment Year 2005-06 praying to (i) formulate the substantial questions of law stated therein; (ii) allow the appeal and set aside the orders passed by the ITAT Bangalore in ITA No.1024/Bang/2009 dated 10.02.2010 conforming the CD CD rt CD a t• rt Di CD C DC (f) Di DCCDCO a CD C a o CD CD C 3 CD D rP — 0 CD a - n -, - a < 0 Di j — C >c — a 3 3 CDai’ CD 3 g a3H CDCD H a — Dl• tO CL CD :i> Ni CD H — H Dirt. a CD 0 0 fl a Dl CM - CM CD tj CD —h H Ct 0 CD , H (ft Di a 0 -‘ Di 9CDCDLa.CM;CD CDOaflt g a> Ca (C — a CD rt CM CL CD CD fl rt Dl CD Q H rt CL o 0 CM a 0 = C) CDCD h; CD CD a < > a CD h CD — CDO E rt 3 a g g a H CM Q $ Q CD ft) CD CM 0 CD — : trCD CD $ a ! 3 cg CD C cu El DC , c CD 0 Ha C) CM CD 0 CD Dl H a° H. gaCD 3;Doo x3: ll Di CD < CD , rtDC H3 CD; f) 9 $: a CL - CD Dl N CM: -t a n H H 03 Ct $0 a o CD CD H c CM rt CD rt CD : “> a -j = CD C CM CD CD CD DC ,— CD • Cu C CD CL a a* -C r-t 3 CD 0 Cl 0 — —% CD CD Cl a —. Lb Di 0 — Di — CD CM rHCM ECD CflCD $ aCD Haa CD CD vt $ CD rt H CD CD CD 0 n 9 CL 0 — rt Di H 0 CD fl. — C CD rt 0 0 CD 0 C 0 CD 0 CM a C rt CD — 3 DC CD 3. CD CD CD rt CD -) CT CD C CD a n -r CM - Cu . a -‘ CD C CM — 0 rt — CD CD H CD - CD Di CM rr C 0 C a -‘ CD H t CM CD CD -, Di t Dl — —. uirt CM 0 —. — Cl CM CD N 0 CL CDa CD -C CD CD) t) CD (J CM CM CD Di DCCD CD CD - H. $ DC 3CC) D Ho CL rt ftp CM CD -C a i—’: CM — a H a 3. —- Dl CD a 5 CD rt CD CD rt rt CD CD 0 CD CD 0 C DC -h - a n z CM C) N) :3 — a a 0 0 (1) rr 9 a 0 a a a 0 a - U, a io U, a -‘ a a ‘ a a a th P 0 0 th U, -r 0 a 0 0 0< c a 9-9 U, tO n a a o 0 . a a rt 0 ‘ - E -9- a c 9 a a 9 0 to — 0 a 0 0 a 0 9- a to — rt — —. a ‘:3 a a a a 0 a a — :3 0 — a a 0 C Zr 0 a o a a a a 0 — o 0 U, - a 0 a a 9- -t — a r a Z3 9- a a C)) 9 a , 0 - a 0 a a : o 0 U, — a a a - a a rt U, a a a U, —‘ — a a 0 —‘ < a - a C):) a 0 ti Q. a g. a a a rt a Grt 9 9 9. 9 a 9. 2 U, 9> a9. a 9 a - :3 -, N) o a a 0 a cc 9. a 9- > Q U, . 0 Q: U, 3 —h "