Wp/63809/2010 Of M/S Shivashakti Industries v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 11[th] DAY OF SEPTEMBER 2020 BEFORE THE HON’BLE MR.JUSTICE S.R. KRISHNA KUMAR -WRIT PETITION NO.63809/2010 (TIT) BETWEEN M/S. SHIVASHAKTI INDUSTRIES C-7/8, KSSIDC ESTATE, GADAG, REP. BY ITS PARTNER SRI SHASHIKANT S/O SHIDRAMAPPA SANKANNAVAR, AGED ABOUT 45 YEARS. (BY SRI. H.R.KAMBIYAVAR, ADVOCATE) ... PETITIONER AND 1. THE COMMISSIONER OF INCOME TAX CENTRAL REVENUE BUILDING, P.B. ROAD, NAVANAGAR, HUBLI-25. 2. THE INCOME TAX OFFICER WARD-I GADAG. (BY SRI. TULAJAPPA KALBURGI, ADVOCATE) ... RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF PROHIBITION OR A DIRECTION IN THE NATURE OF WRIT OF PROHIBITION NOT TO ASSESS SUCH INCOME WHICH IS NOT RELATING TO THE YEAR IN QUESTION AS ASSESSED IN THE ASSESSEMENT ORDER DATED 28.02.2007 UNDER SECTION 143(3) READ WITH SECTION 148 PASSED BY THE 2 RESPONDENT IN ANNEXURE-A WHICH IS BEYOND SCOPE OF INCOME AND CHARGE OF TAX AND ETC.. THIS PETITION COMING ON FOR PRELIMINATY HEARING B GROUP, THIS DAY, THE COURT, MADE THE FOLLOWING: ORDER In this petition, the petitioner is aggrieved by the impugned assessment order at Annexure-A dated 28.02.2007 passed by the 2[nd] respondent. Aggrieved by the same, instead of preferring an appeal before the appropriate appellate Authority, the petitioner preferred revision petition before the 1[st] respondent which was rejected by the 1[st] respondent under the impugned order at Annexure-G dated 18.03.2009. Aggrieved by the impugned orders at Annexures-A and G, the petitioner is before this Court by way of present writ petition. 2.It is not in dispute that as against the impugned orders at Annexure-A, the petitioner is entitled to equally efficacious and alternative remedy of preferring an appeal under Section 246 of the Income Tax Act, 1961 (for short, ‘Act’). Under these circumstances, the present writ petition is disposed of permitting the petitioner to challenge Annexure-A by way of an appeal before the appellate Authority under Section 246 of the Act. 3.In the result, I pass the following: ORDER a)This writ petition is hereby disposed of. b)Liberty is reserved in favour of the petitioner to prefer an appeal against the impugned order datedat Annexure-A before the appropriate appellate Authority within a period of thirty (30) days from the date of receipt of a certified copy of this order. to prefer an appeal against the impugned order datedat Annexure-A before the appropriate appellate Authority within a period of thirty (30) days from the date of receipt of a certified copy of this order. c)If such an appeal is filed, the appellate Authority is directed to consider and dispose of the said appeal in accordance with law. Authority is directed to consider and dispose of the said appeal in accordance with law. d)The appellate Authority is directed to entertain the appeal to be filed by the petitioner without raising any objection on the point of limitation. entertain the appeal to be filed by the petitioner without raising any objection on the point of limitation. Subject to the aforesaid directions, the petition stands disposed of. SD JUDGE JTR