Wa/829/2019 Of Sri Andunhi Mohammed v. Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3 DAY OF SEPTEMBER, 2019 PRESENT: THE HON’BLE MR.ABHAY S. OKA, CHIEF JUSTICE AND THE HON’BLE MR.JUSTICE MOHAMMAD NAWAZ -WRIT APPEAL NO.829 OF 2019 (TIT) BETWEEN: SRI. ANDUNHI MOHAMMED, S/O. LATE MOHAMMED, AGED ABOUT 69 YEARS, PROPRIETOR OF SUPARI GARDEN, NO.9-9-508, J.M. ROAD, BUNDER, MANGALORE-575 001. ... APPELLANT (BY SMT. VANI H., ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I, CENTRAL CIRCLE-I, ALBUQUERQUE HOUSE, PANDESHWAR, MANGALORE-575 001. 2. THE ADDITIONAL COMMISSIONER OF INCOME TAX, CENTRAL RANGE, ALBUQUERQUE HOUSE, GROUND FLOOR, PANDESHWAR, MANGALORE-575 001. … RESPONDENTS (BY SRI. E.I.SANMATHI, ADVOCATE) --- THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT, 1961, PRAYING TO SET ASIDE THE ORDER DATED 07.02.2019 PASSED BY THE LEARNED SINGLE JUDGE IN WRIT PETITION NO.1303/2019 (T-IT). THIS APPEAL COMING ON FOR ORDERS THIS DAY, CHIEF JUSTICE DELIVERED THE FOLLOWING: JUDGMENT There is no dispute that the facts of this case are no different from the facts involved in W.A.No.828/2019. Hence, for the reasons recorded in the separate judgment delivered today (3[rd] September 2019) in W.A.No.828/2019, we pass the following order: (i) The assessment order dated 26[th]December 2018 for the Assessment Year 2011-12 passed by the first respondent is hereby quashed and set aside; December 2018 for the Assessment Year 2011-12 passed by the first respondent is hereby quashed and set aside; (ii) We direct the first respondent to decide the objections raised by the appellant by passing a reasoned order before undertaking the assessment in accordance with Section 143 read with Section 147 of the said Act of 1961; objections raised by the appellant by passing a reasoned order before undertaking the assessment in accordance with Section 143 read with Section 147 of the said Act of 1961; (iii) The order dated 28[th] November 2018 issued under Section 144A of the said Act of 1961 is hereby set aside and the application made by the appellant under Section 144A of the said Act stands disposed of as not pressed. In view of the above direction, the impugned order passed by the learned Single Judge stands modified to that extent; issued under Section 144A of the said Act of 1961 is hereby set aside and the application made by the appellant under Section 144A of the said Act stands disposed of as not pressed. In view of the above direction, the impugned order passed by the learned Single Judge stands modified to that extent; (iv) We direct the appellant to remain present before the Assessing Officer on 13[th]September 2019 so that the Assessing Officer can hear the appellant on the objections and decide the same as directed; before the Assessing Officer on 13[th]September 2019 so that the Assessing Officer can hear the appellant on the objections and decide the same as directed; (v) The appeal is partly allowed on above terms. terms. The pending interlocutory application does not survive for consideration and is accordingly disposed of. Sd/- CHIEF JUSTICE Sd/- JUDGE Ksm*