Wp/205089/2016 Of M/S. Bidar Nirmithi Kendra v. Principal Commissioner Of Income Tax And Ors

IN THB HIGH COURT OF KARNATAKAKALABURAGI! BENC DATED THIS THE 7[TH|]DAY OF AUGUST, 2018 BEFORE THR HON’BLE MR.JUSTICK S.N.SATYANARAYANA Between: &W.P.No.205089 /2016 (IT) M/s. Bidar Nirmithi KendraNear Basaveshwar CircleNaubad, BidarRepresented by itsProject ManagerSri Balbheem Kamble ... Petitioner (By Sri N.B. Diwanji, Advocate andori Arvind Sharma, Advocate - Absent) And: 1.Principal Commissioner of Income TaxAayakar Bhavansedam Road, Kalaburagi — 585 105 a2Income Tax DepartmentOffice of the Income Tax OfficerWard-lI, Bidar, No.8-10-26Basavashree ComplexStadium RoadBidar — 585 401 3.M/s Pragathi Krishna Gramin BankHaving its Office at:Havappa Complex, ShivanagarUdgir Road, Bidar — 985 401Represented byThe Chief Branch Manager 4M/s Canara BankMain BranchMohan Market BuildingFirst Floor, Near Bus StandBidar — 585 401 5.M/s Kotak Mahindra BankMain Branch8-6-187 & 8-6-68/15Sri Devi TowersNear Kempayya ChowkOpp. Prayavi HospitalBidar — 585 401 ... Respondents (By Sri Ameet Kumar Deshapnde, Adv. for Rl & R23sri 8.5S.Aspalli, Advocate for R4Notice to R3 and Ro served and unrepresented) This Writ Petition is filed under Articles 226 and227 of the Constitution of India praying to issue a writof mandamus directing the l[-)]and 2[+/]respondents toreassess the tax liability of the petitioner for the years2010-11 to 2014-15. Issue a writ of mandamusdirecting the 1[-)]respondent to hear the petitioner inentirety and dispose of the revision petition No. Nil aiter consideration of all the grounds and documents insupport of the case and etc. This petition is coming on for preliminary hearingin “B’ group this day, the Court made the following:- ORDER Thepetitionerherein1Schallenging)3(assessment order passed by the second respondentunder Section 144 read with Section 147 and 148 of theIncome Tax Act, 1961, for the assessment years 2010-11, 2011-12, 2012-13, 2013-14. ?)Admittedly, order under challenge is subjectmatter of revision before the first respondent herein.The prayer of the petitioner is to direct the first andsecond respondents to reassess the Tax lNability ofpetitioner for the assessment years 2010-11 to 2014-15and for other reliefs which includes directions to the first respondent to dispose of revision petition which ispending before him. 3.This day another writ petition filed by thevery same petitioner in W.P.Nos.201260/2018 and201288/2018 and 201300/2018 are disposed of.Admittedly, the said writ petitions are in respect of thereassessment order passed for the very same years andother assessment years of petitioner-organization whichis subsequent to the revision petition filed before thefirst respondent being disposed of by order dated29.12.2016 in setting aside the assessment orderswhich was challenged in this writ petition passed by thesecond respondent and remanding the matter back tohim for tresh consideration. 4While deciding the aforesaid writ petitions, itis observed that for the assessment period which isunder challenged in these petitions the Income TaxOfficer has reassessed the tax and the same was confirmed by the Commissioner of Income Tax (Appeals)by order dated 19.03.2018. In that view of the matter,]this writ petition does not survive for consideration asstated by the learned counsel for the respondent Nos.1and 2. After looking into the records this Court is alsoof the same opinion. Accordingly this writ petition is|dismissed as it has become infructuous. Sd/- JUDGE RSPCt: RRJ