Ita/1009/2008 Of The Commissioner Of Income Tax v. F Mullers Charitable Institutions

IN THB HIGH COURT OF KARNATAKA AT BANGALOREDATEBD THIS THE [th]DAY OF JULY 2014 PRESEHBN THR HON BLE MR. JUSTICE N. KUMAR. AND THR HON’BLE MR. JUSTICK B. MANOHAR| ITA No.1009 OF 2OO8 BETWEEN; 1.The Commissioner of Income-Tax,C.R.Building,Attavar, Mangalore.2.lhe Income-Tax Officer,Ward-2(1),Mangalore._ APPKRLLANTS (By Sri.E.I. Sanmathi, Advocate) AND: F. Mullers Charitable Institutions,No.17/21-1488/3,Kamkanady,Mangalore._ RBSPONDENT (By Sri.S. Parthasarathi, Advocate)| -Q-O-O-O-O- This ITA is filed under Section 260-A of I.T. Act,|1961 arising out of Order dated 20.6.2008 Annexure-Apassed in ITA.No.1169/BNG/2007 for the Assessment Year 2001-02, praying to formulate the substantialquestions of law stated therein and to allow the appealand set aside the order passed by the ITAT, Bangalore1n ITA.No.1169/BNG/2007dated20.6.2008andconfirm the order passed by the Assessing Officer. This appeal coming on for hearing this day,N. KUMAR, J.delivered the following:- JUDGMENT The Commissioner of Income Tax, exercising hispowers under Section 263 of the Income Tax Act, 1961.had issued certain directions to the assessing authorityto make proper assessment. Accordingly, the assessingauthority passed assessment order. Against the saidorder, the assessee preferred an appeal to theCommissioner of Income-Tax(Appeals) who confirmedthe said order. Against that order, the revenue preferredan appeal to the Tribunal and the Tribunal hasdismissed the said appeal. Against the order ofdismissal, the revenue is in appeal. D2 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 Courtwhich came to be dismissed. Therefore, the entire orderwhich is the subject-matter of these proceedings is onewithout jurisdiction and accordingly, there is no meritin this appeal. The Tribunal was justified in setting theorder. Ordered accordingly. Sd/- JUDGE. Sd/-| JUDGE.