TMI Blog2019 (11) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... t rendered by Division Bench of this Court in the matter of Commissioner of Income-Tax v. Sri Marikamba Transport Co. [ 2015 (6) TMI 181 - KARNATAKA HIGH COURT ] as held that though filing of Form Nos.15G and 15H by recipient of interest is mandatory before the persons from whom they seek payment of interest without deducting tax at source. However filing of same by the person disbursing interes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x of the case. - I.T.A.NO.100051 OF 2018 - - - Dated:- 12-9-2019 - MR.S.N. SATYANARAYANA AND MR. P.G.M. PATIL JJ. APPELLANTS: (BY SRI. Y.V. RAVIRAJ, ADVOCATE) JUDGMENT S.N.SATYANARAYANA, J, The Assessing Authority along with the Competent Authority has come up in this appeal under Section 260A of the Income Tax Act, 1961 ( Act for short) impugnin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority was subjected to challenge before the Commissioner of Income Tax (Appeals), Hubballi in ITA No.CIT(A)06/HBL/2013- 14/AY 2010-11. It is seen that the appeal which was filed by the respondent-assessee also came to be dismissed in confirming the finding of the Assessing Officer by the order of appellate authority dated 26.02.2014. The same was taken up in appeal before the Income Tax Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansport Co. reported in [2015] 231 Taxman 484 (Kar). Wherein the coordinate bench of this Court has held that though filing of Form Nos.15G and 15H by recipient of interest is mandatory before the persons from whom they seek payment of interest without deducting tax at source. However filing of same by the person disbursing interest to the authorities is procedural and not mandatory. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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