Wa/6800/2017 Of The Principal Commissioner Of Income Tax v. M/S. Dhammanagi Developers Pvt. Ltd

IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE LI DAY OF APRIL, 2019 BEFORE. THE HON'BLE MR. JUSTICE RAVI MALIMATH AND| THE HON’BLE MR. JUSTICE MOHAMMAD NAW AZ $WRIT APPEAL NOS.68006804 OF 2017AND$WRIT APPEAL NO.6834 OF 2017 (TIT) BETWEEN: 1.THE PRINCIPAL COMMISSIONER OF INCOME-TAXBENGALURU-560 OOQOOFFICE OF THE PRINCIPAL COMMISSIONER OFINCOME TAX-2, FLOOR, BMTC BUILDING." BLOCK, 80 FEET ROAD.KORAMANGALA|BENGALURU-560 095.BENGALURU-560 OOQOOFFICE OF THE PRINCIPAL COMMISSIONER OFINCOME TAX-2, FLOOR, BMTC BUILDING." BLOCK, 80 FEET ROAD.KORAMANGALA|BENGALURU-560 095. 2.THE DEPUTY COMMISSIONER OF INCOME-TAXCENTRAL CIRCLEOFFICE OF THE DEPUTY COMMISSIONER OF ~INCOME-TAX, SARAF COLONYSHRADDHA BUILDING|KHANAPUR ROAD, TILAKWADIBENGALURU-590 O0OO6CENTRAL CIRCLEOFFICE OF THE DEPUTY COMMISSIONER OF ~INCOME-TAX, SARAF COLONYSHRADDHA BUILDING|KHANAPUR ROAD, TILAKWADIBENGALURU-590 O0OO6 _.. APPELLANTS (BY SRI: K.V.ARAVIND, ADVOCATE) AND" 1.M/S. DHAMMANAGI DEVELOPERS PVT. LTD.,.REPRESENTED BY ITS DIRECTORSMT. MANGALA BABU DHAMMANAGIAGED ABOUT 53 YEARS.NO.137, RAILWAY PARALLEL ROADKUMARA PARK WEST.BENGALURU-560 O70.REPRESENTED BY ITS DIRECTORSMT. MANGALA BABU DHAMMANAGIAGED ABOUT 53 YEARS.NO.137, RAILWAY PARALLEL ROADKUMARA PARK WEST.BENGALURU-560 O70. 2.M/S. DHAMMANAGI HOSPITALITIES PVT. LTD.,.REPRESENTED BY ITS DIRECTORSMT. MANGALA BABU DHAMMANAGI |AGED ABOUT 53 YEARS.NO.137, RAILWAY PARALLEL ROADKUMARA PARK WEST.BENGALURU-560 O2O.REPRESENTED BY ITS DIRECTORSMT. MANGALA BABU DHAMMANAGI |AGED ABOUT 53 YEARS.NO.137, RAILWAY PARALLEL ROADKUMARA PARK WEST.BENGALURU-560 O2O. ‘3.M/S. D AND N ASSOCIATESREPRESENTED BY ITS PARTNER.SRI ANAND NADIG)AGED ABOUT 51 YEARS.NO.137, RAILWAY PARALLEL ROADKUMARA PARK WEST.BENGALURU-560 O2O.REPRESENTED BY ITS PARTNER.SRI ANAND NADIG)AGED ABOUT 51 YEARS.NO.137, RAILWAY PARALLEL ROADKUMARA PARK WEST.BENGALURU-560 O2O. 4M/S. DHAMMANAGI AND SANU |DEVELOPERS PVT. LID.,REPRESENTED BY ITS MANAGING DIRECTOR|SRI HARSHA B. DHAMMANAGL|AGED ABOUT 29 YEARS.NO.137, RAILWAY PARALLEL ROADKUMARA PARK WEST.BENGALURU-560 O2O.DEVELOPERS PVT. LID.,REPRESENTED BY ITS MANAGING DIRECTOR|SRI HARSHA B. DHAMMANAGL|AGED ABOUT 29 YEARS.NO.137, RAILWAY PARALLEL ROADKUMARA PARK WEST.BENGALURU-560 O2O. 5.SHRI K. PURUSHOTHAMA ADIGASON OF SRI S.M.ADIGA)SON OF SRI S.M.ADIGA) AGED ABOUT 38 YEARS. NO.39, SHRI GURUKRUPA.MAHAKAVI KUVEMPU ROAD|VENKATADRI, BEHIND APOLLO HOSPITALBANNERGHATTA ROAD|BENGALURU-560 076. 6.M/S. DHAMMANAGI PROPERTY DEVELOPERSREPRESENTED BY ITS PARTNER.SMT. MANGALA BABU DHAMMANAGIAGED ABOUT 53 YEARS.NO.137, RAILWAY PARALLEL ROADKUMARA PARK WEST.BENGALURU-560 O70.REPRESENTED BY ITS PARTNER.SMT. MANGALA BABU DHAMMANAGIAGED ABOUT 53 YEARS.NO.137, RAILWAY PARALLEL ROADKUMARA PARK WEST.BENGALURU-560 O70. /.SRI ANAND NADIGA| NO.20, BHAVANI HBCS, 1 B CROSS| , BLOCK, BANAGIRINAGAR' STAGE, BANASHANKARI |KATHRIGUPPE|BENGALURU-560 085.' STAGE, BANASHANKARI |KATHRIGUPPE|BENGALURU-560 085. 8.I FOCUS SYSTEM INDIA PVT. LTD.,137, RAILWAY PARALLEL ROADKUMAR PARK (WEST)BENGALURU - 560 OOL..137, RAILWAY PARALLEL ROADKUMAR PARK (WEST)BENGALURU - 560 OOL.. Q.GIRISH CHANDRAKANT SANU>4-9-7/6, SANU PALACE.M.G. ROAD, KODIALBAIL|MANGALURU - 575 003.4-9-7/6, SANU PALACE.M.G. ROAD, KODIALBAIL|MANGALURU - 575 003. 10. CHANDRAKANT SANU5-10-LO1L2 OF 18MARUTI KRUPA, ALAKEMANGALURU - 575 003.5-10-LO1L2 OF 18MARUTI KRUPA, ALAKEMANGALURU - 575 003. 11. A.V.DHAMMANAGI VISION FOUNDATIONALANKAR NAGARMURGOD ROAD|BAILHONGAL —- 591 102.ALANKAR NAGARMURGOD ROAD|BAILHONGAL —- 591 102. 172. SRI BABU ADIVEPPA DHAMMANAGL729, ANNAPURNESHWARI KRUPA.MURGOD ROAD|BAILHONGAL - 591 102.729, ANNAPURNESHWARI KRUPA.MURGOD ROAD|BAILHONGAL - 591 102. 13. A.V. DHAMMANAGI TEXTILES|571/A/18, DHAMMANAGI BUILDING.BAZAR ROAD, JAVALI KHOOTBAILHONGAL- 591 102.|571/A/18, DHAMMANAGI BUILDING.BAZAR ROAD, JAVALI KHOOTBAILHONGAL- 591 102.| Q.GIRISH CHANDRAKANT SANU>4-9-7/6, SANU PALACE.M.G. ROAD, KODIALBAIL|MANGALURU - 575 003.4-9-7/6, SANU PALACE.M.G. ROAD, KODIALBAIL|MANGALURU - 575 003. 10. CHANDRAKANT SANU5-10-LO1L2 OF 18MARUTI KRUPA, ALAKEMANGALURU - 575 003.5-10-LO1L2 OF 18MARUTI KRUPA, ALAKEMANGALURU - 575 003. 11. A.V.DHAMMANAGI VISION FOUNDATIONALANKAR NAGARMURGOD ROAD|BAILHONGAL —- 591 102.ALANKAR NAGARMURGOD ROAD|BAILHONGAL —- 591 102. 172. SRI BABU ADIVEPPA DHAMMANAGL729, ANNAPURNESHWARI KRUPA.MURGOD ROAD|BAILHONGAL - 591 102.729, ANNAPURNESHWARI KRUPA.MURGOD ROAD|BAILHONGAL - 591 102. 13. A.V. DHAMMANAGI TEXTILES|571/A/18, DHAMMANAGI BUILDING.BAZAR ROAD, JAVALI KHOOTBAILHONGAL- 591 102.|571/A/18, DHAMMANAGI BUILDING.BAZAR ROAD, JAVALI KHOOTBAILHONGAL- 591 102.| 14. SHANKAR MUNAVALLIPLOT NO.13, SHOBHA NILAYA|& CROSS, SHASTRI NAGAR.BELAGAVI - 590 0O3.PLOT NO.13, SHOBHA NILAYA|& CROSS, SHASTRI NAGAR.BELAGAVI - 590 0O3. 15. SHASHISHEKHAR SHIVAJI KULKARNI1420, BASAVAN GALLIBELAGAVI - 590 OO1.1420, BASAVAN GALLIBELAGAVI - 590 OO1. ... RESPONDENTS. (BY SRI:M.LAVA, ADVOCATE FOR R1 TO R13;SRI:GANGADHARA, ADVOCATE FORSRI:GANGADHARA, ADVOCATE FOR SRI!V.P.KULKARNI, ADVOCATE FOR R14; SRI!H.V.DARSHAN, ADVOCATE FORSRI!H.R.KAMBIYAVAR, ADVOCATE FOR R15)SRI!H.R.KAMBIYAVAR, ADVOCATE FOR R15) THESE WRIT APPEALS ARE FILED UNDER SECTION 4OF THE KARNATAKA HIGH COURT ACT, 1961 PRAYING TO)SET ASIDE THE ORDER PASSED BY THE LEARNED SINGLE.JUDGE IN WRIT PETITION NOS. 36428-36433 OF 2701/(T-IT) DATED 13.11.2017. 5 THESE WRIT APPEALS COMING ON FOR ORDERSTHIS|DAY,RAVI MALIMATH,|J.,)DELIVEREDTHE|FOLLOWING: JUDGMENT Aggrieved by the order dated 13.11.2017 passed in|Writ Petition Nos.36428-36433 of 2017 by the learnedSingle Judge in directing the respondent-department to)transfer all the cases pertaining to the group of 15.assessments to Bengaluru, the instant appeals are filed by|the respondent Nos.1 and 2 before the learned Single.Judge. 2).During the pendency of these proceedings, allthe 15 persons were impleaded as respondents herein.Except respondent No.14, none of the other respondents.nave objections for compliance of tne order of the learned|single Judge. Therefore, we are of the considered view.that the order of the learned Single Judge requires to becomplied with. When all the otner respondents except,respondent No.14, have accepted the order of the learnedSingle Judge, we do not find any acceptable reason to) consider the objection so far as respondent No.14 isconcerned. In fact, wnat the learned Single Judge held is)not only in the interest of the revenue but more so ininterest of the assessee also. I[Inerefore, we do not findany legal infringement to the right of respondent No.14.tnat requires to be addressed by us. Consequently, the appeals are disposed off. Sd/-JUDGE *pgn/-— Sd/- |JUDGE