IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 1ST DAY OF APRIL, 2019 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR. JUSTICE S. G. PANDIT INCOME TAX APPEAL NO.518 OF 2006 BETWEEN:
1. THE COMMISSIONER OF GIFT-TAX CENTRAL CIRCLE, C.R. BUILDING, QUEENS ROAD, BENGALURU.
2. THE DEPUTY COMMISSIONER OF GIFT-TAX CENTRAL CIRCLE-1(1), C.R. BUILDING, QUEENS ROAD, BENGALURU.
(BY SRI K.V. ARAVIND, ADVOCATE) AND:
M/S. UNITED GLASS BOTTLES MFG. CO., BREWARY HOUSE, 7 MILE, KANAKAPURA ROAD, BENGALURU-560 062.
... APPELLANTS ... RESPONDENT THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 23.09.2005 PASSED IN GTA NO.23/BANG/2002, FOR THE ASSESSMENT YEAR 1995- 1996 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN GTA NO.23/BANG/2002 DATED 23.09.2005 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF GIFT TAX, CENTRAL CIRCLE-1(1), BENGALURU.
***** THIS INCOME TAX APPEAL COMING ON FOR ORDERS THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT In view of the memo filed by the learned counsel for the appellants in the Court today, this Income Tax appeal is permitted to be converted to that of Gift Tax Appeal.
Registry to carry out necessary corrections.
This appeal is disposed off for statistical purpose.
Sd/- Sd/-
JUDGE JUDGE Rsk/-