Mrs. Sanjeeva Shetty Malasani Lakshmi v. Raghavendra

IN THR HIGH COURT OF KARNATAKA AT BENGALURUDATED THIS THE O1 DAY OF JULY, 2019 ‘PRESENT: THR HON’BLE MR. JUSTICHK L.NARAYANA SWAMY AN} THE HON’BLE MR. JUSTICE R.DEVDAS ;WRIT APPEAL NO.1501/2018(TIT)C/WWRIT APPEAL NOs.1497/2018, 1498/2018,1499/2018, 1500/2018, 1502/2018, 1503/2018,1504/2018, 1505/2018, 1506/2018, 1507/2018(TIT) IN W.A. NO.1501 OF 2018 BETWEEN THE INCOME TAX OFFICER)WART)-1TAMATKAL ROADMEBDEHALLICHITRADURGA-57/7502 APPRLLANT (BY SRI K V ARAVIND AND SRI DILIP 8, ADVOCATES)| AND SMT. MALASANIT LALITHAMMAW/O MRM R SATHYANARAYANA SHETTY,AGHKD ABOUT 57 YBARSR/A 1ST CROSS, VIDYA NAGARCHITRADURGA-57/7/50 — RESPONDBNT (BY SRI HARISH V 8, ADVOCATE) THIS WRIT APPEAL FILED U/S 4 OF THE KARNATAKAHIGH COURT ACT PRAYING TO SET ASIDE THR ORDER PASSEDBY THE LEARNED SINGLE JUDGE IN WP NO.12266/2018 |T-IT]DATED 24/04/2018. 2 IN W.A. NO.1497/2018 BETWEEN THR DBPUTY COMMISSIONER OF INCOME TAXCIRCLE-7(2)(1), ROOM NO. 318,3RD FLOOR, BMTC BUILDING,80 FEET ROAD, 60TH BLOCK,KORAMANGALA,BEBENGALURU-560 095 ... APPBLLANT... RESPONDENT (BY SRI K V ARAVIND AND SRI DILIP S$, ADVOCATES) AND MR. VISHAL AGARWAL9/O. MR. SAWARMAL AGARWAL,AGED ABOUT 40 YEARS,|R/AT NO.28, 4TH CROSS,LALBAGH ROAD, K.S. GARDEN,BENGALURU-560 027. (BY SRI HARISH V 8S, ADVOCATE) THIS WRIT APPEAL FILED U/S 4 OF THE KARNATAKAHIGH COURT ACT PRAYING TO SKT ASIDE THE ORDER PASSEDBY THE LEARNED SINGLE JUDGE IN WP NO.3801/2018 |DATED 24/04/2018. IN W.A. NO.1498/2018 BETWEEN THER INCOME TAX OFFICERWARD-2,TAMATKAL ROAD, MEDEHALLI,|CHITRADURGA-577502 ... APPBLLANT (BY SRI K V ARAVIND AND SRI DILIP 8, ADVOCATES)| AND SMT HOGBRTHOPPALU BASAVARAJA SETTY RADHAW/O MR.G SOMNATH,AGED ABOUT 37 YEARS,|R/AT VARSH,NEAR HORTICULTURE OFFICE, VPEXTENSION,CHITRADURGA-57/7/501 ... RESPONDENT (BY SRI HARISH V 8, ADVOCATE) THIS WRIT APPEAL FILED U/S 4 OF THE KARNATAKAHIGH COURT ACT PRAYING TO SBT ASIDE THER ORDER PASSEDBY THE LEARNED SINGLE JUDGE IN WP 9073/2018 |T-IT]|DATED 24/4/2018.| IN W.A. NO.1499/2018 BETWEEN THER INCOME TAX OFFICERCIRCLE-5(2)(1),ROOM NO. 316, 3RD FLOOR,BMTC BUILDING, 80 FEET ROAD,6TH BLOCK, KORAMANGALA,BBENGALURU-5b60 O95 APPRLLANT (BY SRI K V ARAVIND AND SRI DILIP 8, ADVOCATES)| AND MR. PARAS TARACHAND CHOWATIA|»/O. TARACHAND M CHOWATIA,AGED ABOUT 46 YEARS,|R/AT NO. 33, SUHANI VILLA,|MIDDLE SCHOOL ROAD,V.V. PURAM,BBENGALURU-5b60 O04... RESPONDENT (BY SRI HARISH V 8S, ADVOCATE) THIS WRIT APPEAL FILED U/S 4 OF THE KARNATAKAHIGH COURT ACT PRAYING TO SBT ASIDE THER ORDER PASSEDBY THE LEARNED SINGLE JUDGE IN WP 8027/2018 |T-IT]|DATED 24/4/2018.| IN W.A. NO.1500/2018 BETWEEN THER INCOME TAX OFFICERCIRCLE-93(2)(4)ROOM NO.308, 3RD FLOORBMTC BUILDING, 80 FEET ROAD 6TH BLOCK, KORAMANGALA|BANGALORE-560 095 ... APPELLANT| (BY SRI K V ARAVIND AND SRI DILIP 8, ADVOCATES)| AND MRS. SONA PARAS CHOWATITIW/O PARAS TARACHAND CHOWATIAAGED ABOUT 44 YEARS,|R/AT NO.33 , SUHANI VILLAMIDDLE SCHOOL ROAD,VV PURAM |BANGALORE-560 OO4. ... RESPONDENT (BY SRI HARISH V 8S, ADVOCATE) THIS WRIT APPEAL FILED U/S 4 OF THE KARNATAKAHIGH COURT ACT PRAYING TO SET ASIDE THR ORDER PASSEDBY THE LEARNED SINGLE JUDGE IN WP 8028/2018 |T-IT]|DATED 24/4/2018 IN W.A. NO.1502/2018 BETWEEN THR INCOME TAX OFFICER|WARD-1,TAMATKAL ROAD, MEDEHALLI,|CHITRADURGA-577 502. ... APPBLLANT (BY SRI K V ARAVIND AND SRI DILIP 8, ADVOCATES)| AND SMT. SWATHI JAGADISH|W/O H.K.JAGADISH,AGED ABOUT 31 YEARS,|RESIDING AT SRI BASAVESHWARA NILAYA,NEW SANTHE MAIDANA,CHITRADURGA -577 501.)— RESPONDBNT (BY SRI HARISH V 8, ADVOCATE) THIS WRIT APPEAL FILED U/S 4 OF THE KARNATAKAHIGH COURT ACT PRAYING TO SET ASIDE THR ORDER PASSEDBY THE LEARNED SINGLE JUDGE IN WP 12268/2018 |T-IT]| DATED 24/4/2018.| IN W.A. NO.1503/2018 (BY SRI HARISH V 8S, ADVOCATE) THIS WRIT APPEAL FILED U/S 4 OF THE KARNATAKAHIGH COURT ACT PRAYING TO SET ASIDE THR ORDER PASSEDBY THE LEARNED SINGLE JUDGE IN WP 8028/2018 |T-IT]|DATED 24/4/2018 IN W.A. NO.1502/2018 BETWEEN THR INCOME TAX OFFICER|WARD-1,TAMATKAL ROAD, MEDEHALLI,|CHITRADURGA-577 502. ... APPBLLANT (BY SRI K V ARAVIND AND SRI DILIP 8, ADVOCATES)| AND SMT. SWATHI JAGADISH|W/O H.K.JAGADISH,AGED ABOUT 31 YEARS,|RESIDING AT SRI BASAVESHWARA NILAYA,NEW SANTHE MAIDANA,CHITRADURGA -577 501.)— RESPONDBNT (BY SRI HARISH V 8, ADVOCATE) THIS WRIT APPEAL FILED U/S 4 OF THE KARNATAKAHIGH COURT ACT PRAYING TO SET ASIDE THR ORDER PASSEDBY THE LEARNED SINGLE JUDGE IN WP 12268/2018 |T-IT]| DATED 24/4/2018.| IN W.A. NO.1503/2018 BETWEEN THE INCOME TAX OFFICER, WARD-1,TAMATKAL ROAD, MEDEHALLI,|CHITRADURGA-577 502. ... APPBLLANT (BY SRI K V ARAVIND AND SRI DILIP 8, ADVOCATES)| AND MRs. SANJEEVA SHETTY MALASANI LAKSHMI,W/O MR. V. RAGHAVENDRA,|AGED ABOUT 43 YEARS,|R/A C/O M/S SHASHI HARDWARE,M. H. ROAD,CHITRADURGA-5/7/ 501. ... RESPONDENT (BY SRI HARISH V 8, ADVOCATE) THIS WRIT APPEAL FILED U/S 4 OF THE KARNATAKAHIGH COURT ACT PRAYING TO SKT ASIDE THE ORDER PASSEDBY THE LEARNED SINGLE JUDGE IN WP 12270/2018 |DATED 24/4/2018.| IN W.A. NO. 1504/201 BETWEEN THR INCOME TAX OFFICER|WARD-1,TAMATKAL ROAD, MEDEHALLI,|CHITRADURGA-577502.. ... APPBLLANT (BY SRI K V ARAVIND AND SRI DILIP 8, ADVOCATES) AND SMT. MALASANI ANAND KUMAR ANUPAMAW/O MR.ANAND KUMAR,|AGED ABOUT 39 YBARS RESIDING AT:C/O |M/S SRI BASAVESHWARA RICE MILL,olTH KM, NH-13 , G.R.HALLYCHITRADURGA-57/7/501 ... RESPONDENT (BY SRI HARISH V 8, ADVOCATE) THIS WRIT APPEAL FILED U/S 4 OF THE KARNATAKAHIGH COURT ACT PRAYING TO SET ASIDE THR ORDER PASSEDBY THE LEARNED SINGLE JUDGE IN WP 12271/2018 |{T-IT]DATED 24/4/2018.| IN W.A. NO.1505/2018 BETWEEN THR INCOME TAX OFFICER|WARD -1,TAMATKAL ROAD, MEDEHALLI,|CHITRADURGA-577502.. ... APPBLLANT (BY SRI K V ARAVIND AND SRI DILIP 8, ADVOCATES)| AND SMT. MALASANT RAMANANDA AMRUTHA LAKSHMIW/O LATE MR.M.S.RAMANANDA,AGED ABOUT 49 YEARS,|R/AT C/O M/S SRI GURUDEVA INDUSTRIES, NH-13, 5TH KM,G.R.HALLY,CHITRADURGA-57/7/501— RESPONDBNT (BY SRI HARISH V 8S, ADVOCATE) THIS WRIT APPEAL FILED U/S 4 OF THE KARNATAKAHIGH COURT ACT PRAYING TO SET ASIDE THR ORDER PASSEDBY THE LEARNED SINGLE JUDGE IN WP NO.12273/2018 |T-IT]DATED 24/04/2018. IN W.A. NO.1506/2018 BETWEEN THER INCOME TAX OFFICERWARD- 1, |TAMATKAL ROAD, MEDEHALLI,|CHITRADURGA 577/502 ... APPBLLANT (BY SRI K V ARAVIND AND SRI DILIP 8, ADVOCATES)| AND SMT. MALASANI LINGA SEBTTY JYOTHIW/O. MR. MS LINGA SETTY,|AGHKD ABOUT 53 YBARSR/AT C/O. M/S SRI. BASAVESHWARA RICE MILL,5TH K M, NH-13,GR HALLY,CHITRADURGA 577 501 ... RESPONDENT (BY SRI HARISH V 8, ADVOCATE) THIS WRIT APPEAL FILED U/S 4 OF THE KARNATAKAHIGH COURT ACT PRAYING TO SKT ASIDE THE ORDER PASSEDBY THE LEARNED SINGLE JUDGE IN WP 12275/2018 |DATED 24/4/2018| IN W.A. NO.1507/2018 BETWEEN THR INCOME TAX OFFICER|CIRCLE -5(2)(1).ROOM NO.316, 3RD FLOOR,|BMTC BUILDING, 80 FEET ROAD,6TH BLOCK,KORAMANGALA,BANGALORE-560 O95. ... APPBLLANT (BY SRI K V ARAVIND AND SRI DILIP 8, ADVOCATES)| AND MR. JIGNESH TARACHAND CHOWATIA,|»/O TARACHAND M. CHOWATIA,AGED ABOUT 40 YEARS,|RESIDING AT NO.38,SUHAN!I VILLA,MIDDLE SCHOOL ROAD,V.V.PURAM,BANGALORE-560 OO4. ... RESPONDENT (BY SRI HARISH V 8S, ADVOCATE) THIS WRIT APPEAL FILED U/S 4 OF THE KARNATAKAHIGH COURT ACT PRAYING TO SET ASIDE THR ORDER PASSEDBY THE LEARNED SINGLE JUDGE IN WP NO.13174/2018 |T-IT]DATED 24/04/2018. THERESE WRIT APPKALS COMING ON FOR PRELIMINARHEARING THIS DAY,|DEVDAS J, DELIVERED THE FOLLOWING: COMMON JUDGMENT IN W.A. NO.1507/2018 BETWEEN THR INCOME TAX OFFICER|CIRCLE -5(2)(1).ROOM NO.316, 3RD FLOOR,|BMTC BUILDING, 80 FEET ROAD,6TH BLOCK,KORAMANGALA,BANGALORE-560 O95. ... APPBLLANT (BY SRI K V ARAVIND AND SRI DILIP 8, ADVOCATES)| AND MR. JIGNESH TARACHAND CHOWATIA,|»/O TARACHAND M. CHOWATIA,AGED ABOUT 40 YEARS,|RESIDING AT NO.38,SUHAN!I VILLA,MIDDLE SCHOOL ROAD,V.V.PURAM,BANGALORE-560 OO4. ... RESPONDENT (BY SRI HARISH V 8S, ADVOCATE) THIS WRIT APPEAL FILED U/S 4 OF THE KARNATAKAHIGH COURT ACT PRAYING TO SET ASIDE THR ORDER PASSEDBY THE LEARNED SINGLE JUDGE IN WP NO.13174/2018 |T-IT]DATED 24/04/2018. THERESE WRIT APPKALS COMING ON FOR PRELIMINARHEARING THIS DAY,|DEVDAS J, DELIVERED THE FOLLOWING: COMMON JUDGMENT In all these matters, the appellant-Income TaxOfficers of the different wards are before this Courtbeing aggrieved by a portion of the impugned orderdated 24.04.2018, which was passed by the learnedsingle Judge in W.P.No.3801/2018 and connectedmatters. 2.Learned counsel for the appellant submitsthat the learned Single Judge while disposing of the writpetitions directed the revenue that the AssessingAuthority shall be at liberty to reframe the assessmentin accordance with law, aiter complying with theprinciples of natural justice, by supplying a copy of thestatementotMr.MukheshChoks i,as|well aS|investigation report, to the petitioner therein, forthwith.It is submitted by the learned counsel that in all these matters, the statement of Mr.Mukhesh Choksi was not.relied upon and therefore there was no question ofputting the same to the respondent. Learned counselfor the respondent however submits that in the place ofMr.Mukhesh Choksi, there may be some other brokers—whose statement was recorded or relied and theretorethe use of the specific name Mr.Mukhesh Choksi maynot be appropriate. However if the statement of anyperson has been recorded or relied by the Assessing|Authority, it should have been put across to therespondent for cross examination. | 3. Recording the said submissions, we proceed to >modify the order passed by the learned Single Judge|that in place of Mr.Mukhesh Choksi, which has been.specifically stated in the impugned order it may be readas, “by supplying a copy of statement of the concerned|brokers, if relied upon by the Revenue as well as’investigation report”. While remanding the matter, the|word Appellate Authority was used in place of Assessing.Authority. It is also made clear that if no statement ofany broker was recorded or never examined by the’ Assessing Authority then the question of putting thesame to the assessee does not arise. 4. The appeals are accordingly|allowedwith the| modification as stated above. The petitioners-assesseesor their legal representatives are directed to appearbefore the Assessing Authority on 26.07.2019 and theAssessing Authority shall complete the assessmentrelatingtheassessmentyear/sinquestioninaccordance with law in an expedite manner, in anyevent not later than six months from the date oftappearance of assessees or legal representatives beforethe Assessing Authority. SD/-.JUDGE SD/-.JUDGE KLY/