{"id":163828,"date":"2009-09-03T00:00:00","date_gmt":"2009-09-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commr-of-income-tax-hubli-vs-sri-dalichand-a-kothari-on-3-september-2009"},"modified":"2016-07-19T20:10:43","modified_gmt":"2016-07-19T14:40:43","slug":"the-commr-of-income-tax-hubli-vs-sri-dalichand-a-kothari-on-3-september-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commr-of-income-tax-hubli-vs-sri-dalichand-a-kothari-on-3-september-2009","title":{"rendered":"The Commr Of Income Tax Hubli vs Sri Dalichand A Kothari on 3 September, 2009"},"content":{"rendered":"
Karnataka High Court<\/div>\n
The Commr Of Income Tax Hubli vs Sri Dalichand A Kothari on 3 September, 2009<\/div>\n
Author: N.Kumar &B.Sreenivase Gowda<\/div>\n
IN13H3HKHiCOURTINFKARNATAKA\nCHRCUTFBENCHJMFDHARWAD\n\nDATED THIS THE 3RD DAY or SEPTEMBER  \" %\n\nPRESENT \n\nTHE HOTWBLE MR. JUS':\u00a3f'ICl:E~  i{\ufb01MAR=  \u00e9  1'\n\nArm\n\nTHE I-ION'BLE MR.J_UsT1cE%: 'EgsEEEN1VA$E VVGOWDA\n\nITA\"'1'$O..1?.. 1:3;  M\n\nBETWEEN: \n\n1.  QFKV' .\n\nINCO_ME$_ TAX;   _  '_ E\nHUBITLT.  '  '\n\n2.  DEFICER,\nWARD ---- 1-(3':\u00bb,. D   \nHUBMDV-_*'\n\n -  _ (B'gr?sI\u00a7i:.r\u00ab:%1.v.SAHESHACHALA, ADV.)\n\n      \n\n' s_Ri'\u00a7T?DA'L1cHAND AKOTHARI,\nBU'1\"1\"ER MARKET,\n~HvBu.\n\n Eg:B'1Y\"%_~sR1.M.v.JAvAL1, ADV.)\n\n.\"APPELLANTS\n\n.\"RESPONDENT<\/pre>\n
L\/\/W”\n<\/p>\n
THIS ITA IS FILED U\/S 260-A OF I.T.AcT, 1961,
\nARISING OUT OF ORDER DT.23.06.04 PASSED INITA
\nNO.1394\/B\/O3 FOR THE ASSESSMENT YEAR I9.S5,;S7,<\/p>\n
PRAYING THAT THIS HON’BLE COURT__\u00a7’_:i.MAYf—-::
\nPLEASED To FORMULATE THE _.S,(\u00a7BS’FAN.TIALl
\nQUESTIONS OF LAW STATED T1*Il\u00a7RElN’-AN;D.iETCV_v\u00ab[3 <\/p>\n
THIS APPEAL CO1\\\/\u00a3Il”Jll(‘}”*-,(z)\u00a7\\E  VHEAl1\u00e92iiI\\Ie(3VV THIS if<\/p>\n
DAY, KUMARJ DELIVERED  FxOLl\u00a7”O\\?l}’l’1\\:EG:i’g<\/p>\n
J if :i’LS;I,;;E* N”\n<\/p>\n
1986-18?” * fit,<\/p>\n
2. The” Corrxniissioner of Income Tax has<\/p>\n
challeinged the~–..oorre:-:tneSS of the order passed by the<\/p>\n
\u00bblncoIn.e=.Ta\u00a7{~–.Appellate Tribunal, Bangalore Bench A<\/p>\n
H  where the tribunal annulled the<\/p>\n
~ Atoiassessment was barred by limitation.<\/p>\n
aSSleSSine’:alt on the ground that the notice issued prior<\/p>\n
3. The assessee is a money lender. A search<\/p>\n
action under Section 132 of the Income Tax Act_,._’had<\/p>\n
taken place on 19.08.1988. The original <\/p>\n
was completed under Section 143(3) read  8′
\n147 on 30.03.1990 on the basis’-of”
\nemanating from the seized bookslof <\/p>\n
the said assessment was anr”tu.l}–ed. However, agdirection 0′<\/p>\n
was given to the Asses.sing.’ti0l’ficerjto._ isstie”fre’sh notice
\nunder Section 148 providingthe a.sse.ssee’_.time to file the<\/p>\n
return in not  than da3t’si;.i_”-Aggriieved by the said<\/p>\n
order; the’  appeal to the Income
\nAppellate ‘Tribunal; \ufb01tteti” order dated 07.01.2000, the<\/p>\n
tribjirial anr1″t1l_led the assessment. The tribunal upheld<\/p>\n
   jlljorder. The assessee filed a Miscellaneous<\/p>\n
 .Petiti0ti\u00b0bVef0r~e”the tribunal that the hearing notice Was<\/p>\n
not served” on him and therefore, assessee be given an<\/p>\n
8   ‘topportuinity of being heard. T he tribunal vide its order
\nii’-dated 18.12.2000 recalled its earlier order dated<\/p>\n
‘”0’7.01.2000. Thereafter, hearing both the parties, the<\/p>\n
tribunal by its order dated 28.02.2001 has held the
\nannulment of the assessment is not correct. i-lowefi\/’er, it<\/p>\n
upheld the directions to issue fresh notice <\/p>\n
fresh assessment. The said order was  K g <\/p>\n
revenue before this Court
\nHowever, in the meanwhile_4_’notic\u00e9viiqnad
\nassessment had been compVlieted._V  said
\nappeal came to  p  infructuous.\n<\/p>\n
Thereafter, the impvLA1g1’1:i’3dr  In the<\/p>\n
impugned orpde\u00a5;s.i.l-ag-giiii the a_ssessn*i-ent is annulled on<\/p>\n
the gzfiounidi   issued and the proceedings
\ninitiated.rV_Vvere’  by time calculating the<\/p>\n
period from t.he”original proceedings. Aggrieved by the<\/p>\n
 said  “the present appeal is filed.<\/p>\n
4?.” ‘v’fThe learned Counsel for the appellant<\/p>\n
  econtends that the time is to be computed from the date<\/p>\n
 direction issued to the department to issue fresh<\/p>\n
if “notice and to complete assessment. If the time is<\/p>\n
 \\<\/p>\n
computed from that day, it is in time. The tribunal was
\nin error in computing the time from original proceedings
\nand therefore, the impugned orders require
\nAs the tribunal has not decided the case
\nmatter is to be remitted back. tomthe.
\nconsideration in accordance   it\n<\/p>\n
5. The learned  ior
\nfairly submitted that xtl_’1e   tribunal is<\/p>\n
CITOIICOUS.\n<\/p>\n
  the aifioresaid undisputed fact,
\nthe assetssnieritiipirocVe’edi’n’gs commenced in pursuance<\/p>\n
of the directions issued, to issue notice of fresh hearing<\/p>\n
 to.x”the”‘.i:as:scssee  then pass appropriate orders on<\/p>\n
  circumstances, the period stipulated<\/p>\n
un”der.i__’law\u00abi’is to be calculated from the date of direction<\/p>\n
H   Arissuedand not from the date of the original proceedings.<\/p>\n
i\u00b0.iT’herefore, the order of the tribunal holding that it is<\/p>\n
it “”barred by time requires interference, consequently, the<\/p>\n
it\/’<\/p>\n
assessment orders cannot be sustained is erroneous<\/p>\n
and it requires to be set aside. Accordingly, we<\/p>\n
following order:\n<\/p>\n
1)<\/p>\n
2)<\/p>\n
3)<\/p>\n
Appeal is allowed.\n<\/p>\n
The order of the
\nproceedings arebarred”by”time;’is’_heVreb_y set <\/p>\n
aside and held  is irletirnej.\n<\/p>\n
The tribunal ha”s””r:o’t d’ecided”the” case on
\nmerits.  matter’.is-r._rerr1ii.tted back to the
\ntribunal for .}fres’h7’corisideratiori on merits
\nand. in V,a-cco:rdan_c.e ‘ ‘with-..”‘EaW affording
\nreasoriablle oppiorturiityuto both the parties.<\/p>\n
Sd\/-5
\nIudg”‘\u00a7<\/p>\n
Sd\/’:2
\nkids?<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court The Commr Of Income Tax Hubli vs Sri Dalichand A Kothari on 3 September, 2009 Author: N.Kumar &B.Sreenivase Gowda IN13H3HKHiCOURTINFKARNATAKA CHRCUTFBENCHJMFDHARWAD DATED THIS THE 3RD DAY or SEPTEMBER ” % PRESENT THE HOTWBLE MR. JUS’:\u00a3f’ICl:E~ i{\ufb01MAR= \u00e9 1′ Arm THE I-ION’BLE MR.J_UsT1cE%: ‘EgsEEEN1VA$E VVGOWDA ITA”‘1’$O..1?.. 1:3; M BETWEEN: 1. QFKV’ . INCO_ME$_ […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,20],"tags":[],"class_list":["post-163828","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nThe Commr Of Income Tax Hubli vs Sri Dalichand A Kothari on 3 September, 2009 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-commr-of-income-tax-hubli-vs-sri-dalichand-a-kothari-on-3-september-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commr Of Income Tax Hubli vs Sri Dalichand A Kothari on 3 September, 2009 - 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