Case Note & Summary
The High Court of Karnataka at Bengaluru dealt with a batch of income tax appeals filed under Section 260-A of the Income Tax Act, 1961. The appeals arose from orders of the Income Tax Appellate Tribunal, Bangalore, dated 30.05.2008, 31.10.2008, and 30.01.2009, covering assessment years 2001-2002, 2002-2003, 2003-2004, and 2004-2005. The assessee, a company engaged in business, filed some appeals, while the Revenue authorities (Commissioner/Deputy Commissioner of Income Tax) filed others, each seeking to set aside the respective ITAT orders and to formulate substantial questions of law. The Revenue also sought to restore orders of the Assessing Officer. The provided judgment text does not contain any substantive discussion of facts, legal issues, arguments, or a final decision; it merely sets out the details of the appeals and the parties involved. Consequently, no substantial questions of law were framed, and no legal principles were decided. The matter remained pending for further adjudication.
Issue of Consideration
KAHC010353202008_1
