The Commissioner of Income Tax, Central Circle / The Deputy Commissioner of Income Tax, Central Circle-2(3) v. Shri Padmaiah Vuppu - 2015-LL-1009-23

Citation	2015-LL-1009-23
Appellant Name	The Commissioner of Income Tax, Central Circle / The Deputy Commissioner of Income Tax, Central Circle-2(3)
Respondent Name	Shri Padmaiah Vuppu
Court	HIGH COURT OF KARNATAKA
Relevant Act	Income-tax
Date of Order	09/10/2015
Assessment Year	2007-08
Judgment	View Judgment
Keyword Tags	imposition of penalty • substantial question of law
Bot Summary:	Respondent This ITA is filed under Section 260-A of Income Tax Act, 1961 arising out of order dated 13.10.2014 passed in ITA No.1100/Bang/2013, for the assessment year 2007- 2008, praying to formulate the substantial questions of law stated above and to allow the appeal and set aside the 2 order passed by the ITAT, Bangalore in ITA No.1100/Bang/2013 dated 13.10.2014 and confirm the order of the Appellate Commissioner confirming the order passed by the Deputy Commissioner of Income Tax, Central Circle 2(3), Bangalore. This ITA, coming on for admission, this day VINEET SARAN.J., delivered the following: JUDGMENT The question in this appeal relates to imposition of penalty, which question has been decided by the Tribunal held in favour of the assessee. Having heard learned counsel for the appellant and perused the facts of this case we are of the opinion that the Tribunal has rightly, after relying on the judgment in the case of Commissioner of Income Tax vs- Manjunatha Cotton and Ginning Factory, 359 ITR 565, decided the issue in favour of assessee. In that view of the matter, we are of the opinion, no substantial question of law arises for determination by this Court.

1 IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 9TH DAY OF OCTOBER 2015 PRESENT HON'BLE MR. JUSTICE VINEET SARAN AND HON'BLE MR. JUSTICE B.MANOHAR I.T.A.NO.189 OF 2015 BETWEEN: 1. Commissioner of Income Tax, Central Circle, C.R.Building, Queens Road, Bangalore. 2. Deputy Commissioner of Income Tax, Central Circle 2(3), C.R.Building, Queens Road, Bangalore. .. Appellants [By Sri K.V.Aravind, Advocate] AND: Shri Padmaiah Vuppu, Prop: M/s.Fortuna Constructions, No.3156, 12th Main, HAL 2nd Stage, Bangalore. .. Respondent This ITA is filed under Section 260-A of Income Tax Act, 1961 arising out of order dated 13.10.2014 passed in ITA No.1100/Bang/2013, for assessment year 2007- 2008, praying to (1) formulate substantial questions of law stated above and (2) to allow appeal and set aside 2 order passed by ITAT, Bangalore in ITA No.1100/Bang/2013 dated 13.10.2014 and confirm order of Appellate Commissioner confirming order passed by Deputy Commissioner of Income Tax, Central Circle 2(3), Bangalore. This ITA, coming on for admission, this day VINEET SARAN.J., delivered following: JUDGMENT question in this appeal relates to imposition of penalty, which question has been decided by Tribunal held in favour of assessee. Aggrieved by said order this appeal is filed. 2. Having heard learned counsel for appellant and perused facts of this case we are of opinion that Tribunal has rightly, after relying on judgment in case of Commissioner of Income Tax vs- Manjunatha Cotton and Ginning Factory, (2013) 359 ITR 565, decided issue in favour of assessee. 3 3. In that view of matter, we are of opinion, no substantial question of law arises for determination by this Court. appeal is accordingly dismissed. Sd/- JUDGE Sd/- JUDGE Cm/- Commissioner of Income Tax, Central Circle / Deputy Commissioner of Income Tax, Central Circle-2(3) v. Shri Padmaiah Vuppu

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