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 G.T.A. NO.1 OF 2019 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 GIFT TAX APPEAL IS FILED UNDER SECTION 27-A OF GIFT TAX ACT, 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 GIFT TAX APPEAL COMING ON FOR ORDERS THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT Heard the learned counsel for the appellants.
2. No substantial question of law arises for consideration in this appeal. Hence, this appeal is dismissed.
Sd/- Sd/-
JUDGE JUDGE Rsk/-