Ita/1008/2008 Of The Commissioner Of Income Tax v. Fr Mullers Charitable Institutions

IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 13 DAY OF OCTOBER, 2014 PRESENT THE HON’BLE Mr. JUSTICE N. KUMAR AND THE HON’BLE Mr. JUSTICE B. MANOHAR I.T.A. No. 1008/2008 BETWEEN : -------------- 1. THE COMMISSIONER OF INCOME TAX C.R. BUILDING ATTAVAR MANGALORE. 2. THE INCOME TAX OFFICER WARD – 2(1) MANGALORE. … APPELLANTS (BY Sri. E.I. SANMATHI, ADV.) AND : ------- Fr. MULLERS CHARITABLE INSTITUTIONS No. 17/21-1488/3 KAMKANADY MANGALORE. … RESPONDENT (BY Sri. S. PARTHASARATHI, ADV.) --- THIS I.T.A. IS FILED UNDER SECTION 260-A OF I.T. ACT ARISNG OUT OF ORDER DATED 20.06.2008 – ANNEXURE A PASSED IN ITA No. 1168/BNG/2007 FOR THE ASSESSMENT YEAR 2000-2001 WITH A PRAYER TO ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE AND ETC. THIS I.T.A. COMING ON FOR HEARING THIS DAY, N. KUMAR, J, DELIVERED THE FOLLOWING; J U D G M E N T The Commissioner of Income Tax, exercising his powers under Section 263 of the Income Tax Act, 1961 had issued certain directions to the assessing authority to make proper assessment. Accordingly, the assessing authority passed assessment order. Against the said order, the assessee preferred an appeal to the Commissioner of Income-Tax (Appeals) who confirmed the said order. Against that order, the revenue preferred an appeal to the Tribunal and the Tribunal has dismissed the said appeal. Against the order of dismissal, the revenue is in appeal. 2. It is not in dispute that challenging the order of the Commissioner of Income-Tax under Section 263, the assessee preferred an appeal to the Tribunal. The Tribunal set aside the said order. Against that order, the revenue had preferred an appeal before this Court which came to be dismissed. Therefore, the entire order which is the subject-matter of these proceedings is one without jurisdiction and accordingly, there is no merit in this appeal. The Tribunal was justified in setting aside the order. Ordered accordingly. Sri. Parthasarathy, learned counsel is permitted to file vakalath within four weeks from today. Sd/- JUDGE. LRS. Sd/- JUDGE.