{"id":214595,"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-dalichand-a-kothari-butter-market-on-3-september-2009"},"modified":"2014-06-03T06:47:40","modified_gmt":"2014-06-03T01:17:40","slug":"the-commr-of-income-tax-hubli-vs-dalichand-a-kothari-butter-market-on-3-september-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commr-of-income-tax-hubli-vs-dalichand-a-kothari-butter-market-on-3-september-2009","title":{"rendered":"The Commr Of Income Tax Hubli vs Dalichand A Kothari Butter Market on 3 September, 2009"},"content":{"rendered":"
Karnataka High Court<\/div>\n
The Commr Of Income Tax Hubli vs Dalichand A Kothari Butter Market on 3 September, 2009<\/div>\n
Author: N.Kumar &B.Sreenivase Gowda<\/div>\n
THE HON'BLE MRJUSTICE B.SRE.iENNA$E\u00bbVG\u00aboxiiDA' \n\n1.<\/pre>\n
-1″\n<\/p>\n
IN THE HIGH COURT OF KARNATAKA
\nCIRCUIT BENCH AT DHARWAD<\/p>\n
PRESENT<\/p>\n
THE HON’BLE MR. JUSTICE N. KU1ViA-RT\/: ”   ”<\/p>\n
AND <\/p>\n
DATED THIS THE 3333 DAY OF SEPTEMBER <\/p>\n
rm N0. 121f7g2oGsE–    A<\/p>\n
BETWEEN:\n<\/p>\n
THE COMMISSIONER’    <\/p>\n
INc0ME;jI”A_x,
\nI~IUBLIs_.” * E <\/p>\n
ITHE3′   :(3xaf9*IcER,<\/p>\n
WARD – 1-mgk   <\/p>\n
 \u00bb  _ (B.’v*O\u00ab:s1gi%’.r.q%%.v.sHEs:+1AcHALA, ADV.)<\/p>\n
 S1\u00a71V’;SI)\/LILECHAND A.KoT1-1AR:,<\/p>\n
BUTTER MARKET,<\/p>\n
~ HUBLI.\n<\/p>\n
 {.BY”A_SRI.M.V.JAVALE, ADV.)<\/p>\n
. . APPELLANTS<\/p>\n
…RESPONI)ENT<\/p>\n
THIS ITA IS FILED U\/S 260\u00ab~A OF I.T.ACT, _.I.__961,
\nARISING OUT OF ORDER D’I’.23.06.04 PASSEDV~.I’N_’I_II7FA<\/p>\n
NO.1393\/B\/2003 FOR THE ASSESSMENT  _
\n86, PRAYING THAT THIS HON’BLE CQVHHTA MAY BE<\/p>\n
PLEASED To FORMULATEg’   SjUShS’TANAT’3A’LT\u00a2
\nQUESTIONS 01? LAW STATED  AND <\/p>\n
THIS APPEAL COMING ON”‘FVO–R HE.>A.E:1ING ‘\u00a7’H’IS:’,<\/p>\n
DAY, KUMARJ DEL1vERED”THE: F’OLi,_C:)WT_”‘N(\u00a7:.; M
\niii. 9 G_._AIvi AE__TNIT.\n<\/p>\n
1. This appeeII  e\u00bb.:SS-Sessment year<\/p>\n
1985786″: ‘A — QT; 2 I
\n I._TI1eI’:’.Cof11Tf1ii-SS;iorIer of Income Tax has<\/p>\n
cha11_er1ged–\u00ab,th;eIoorfectzoess of the order passed by the<\/p>\n
  Tax I–‘{p’p-e.1.late Tribunal, Bangalore Bench. A<\/p>\n
 cI\u00e9\u00a7t’ed”‘Q3I0:6::;2.004 where the tribunal annulled the<\/p>\n
 to aSSeS:Sment was barred by limitation.<\/p>\n
\u00e91SSeSsrne:ij; on the ground that the notice issued prior<\/p>\n
I\/<\/p>\n
3. The assessee is a money lender. A search<\/p>\n
action under Section 132 of the Income Tax <\/p>\n
taken place on 19.08.1988. The <\/p>\n
was completed under Section 14l3\u00bb(3_}   if<\/p>\n
147 on 30.03.1990 on the bee;s.le1~i the _i’in.lf0rlniiat.i:0hp<\/p>\n
emanating from the seizedV’bo_oks of H “ac__c0un’t:. “‘i:n”‘appeal,”‘ 8<\/p>\n
the said assessment was ‘>1-lowelVer., a direction
\nwas given to the Assessi_1ngl’Oi’ficerlto’\u00bbis’sue fresh notice
\nunder Section  ‘asseszsee time to file the<\/p>\n
return in   Jiggrieved by the said
\norder;_:i the  appeal to the lncome
\nAppellate Tribuwnall.A’– eyeballs order dated 07.01.2000, the<\/p>\n
tribunal annulled’ the assessment. The tribunal upheld<\/p>\n
  order. W’iIi’he assessee filed a Miscellaneous<\/p>\n
 .Pet_ition”bvefore”the tribunal that the hearing notice was<\/p>\n
not serV’ed””0n him and therefore, assessee be given an<\/p>\n
it   opportunity of being heard. The tribunal Vide its order<\/p>\n
 18.12.2000 recalled its earlier order dated<\/p>\n
1 11 “”0’7.01.2000. Thereafter, hearing both the parties, the<\/p>\n
11\/,<\/p>\n
tribunal by its order dated 28.02.2001 has held the
\nannulment of the assessment is not correct. However, it<\/p>\n
upheld the directions to issue fresh notice fo:5imiak;i’i’1g<\/p>\n
fresh assessment. The said order was challe  <\/p>\n
revenue before this Court
\nHowever, in the meanwhile
\nassessment had been comp–lete,d. sjsaidii
\nappeal came to   aslllviinfructuous.<\/p>\n
\nThereafter, the  In the\nimpugned    is annulled on\nthe    and the proceedings\n<\/pre>\n
initiate’d.,_pwere  by time calculating the<\/p>\n
period from t\u00bbh_e”original proceedings. Aggrieved by the<\/p>\n
   “the present appeal is filed.\n<\/p>\n
 ‘v’;l’l’he learned Counsel for the appellant<\/p>\n
  contends that the time is to be computed from the date<\/p>\n
bofildlirection issued to the department to issue fresh<\/p>\n
if “\ufb02riotice and to complete assessment. If the time is<\/p>\n
computed from that day, it is in time. The tribunal was<\/p>\n
in error in computing the time from original pro..eeed..ings<\/p>\n
and therefore, the impugned orders require _i1i-teriference ~<\/p>\n
As the tribunal has not decided.t\u00bbhe._case.ioin’ Ru<\/p>\n
matter is to be remitted back to. <\/p>\n
consideration in accordanceayiiith laxhzi\/’ an’d_on\n<\/p>\n
5. The learned Coun..s_e.li*fsor themrevspondent
\nfairly submitted thatiiithe a.p.pr’oa:ch.v”0Lf;” -the tribunal is<\/p>\n
CITOIICOLIS.\n<\/p>\n
  the aforesaid undisputed fact,
\nthe asse..ssment_ip*roc:e’e.di11gs commenced in pursuance<\/p>\n
of the’ dgirections’ issued, to issue notice of fresh hearing<\/p>\n
 to_ii’the”K:assessee and then pass appropriate orders on<\/p>\n
   circumstances, the period stipulated<\/p>\n
under law “is to be calculated from the date of direction<\/p>\n
  iss_ued'”and not from the date of the original proceedings.<\/p>\n
7i’he’refore, the order of the tribunal holding that it is<\/p>\n
it Mloarred by time requires interference, consequently, the<\/p>\n
assessment orders cannot be sustained is erroneous<\/p>\n
and it requires to be set aside. Accordingly, we pass the<\/p>\n
following order:\n<\/p>\n
1)<\/p>\n
2}<\/p>\n
Appeal is allowed.\n<\/p>\n
The order of the tribunal  ll
\nproceedings are barred bytirne is’ he’reb__y”set’<\/p>\n
aside and held that itis in time;<\/p>\n
The tribunal hlasivllrsot  one<\/p>\n
merits. The matter_lis_ remitted ‘lba<;;1< to the
\ntribunal for fresir–oo\u00abr1sideration. on merits
\nand in '.aer:or+ia1jaoewith law affording
\nreasonable lop_'portLin1'ty_tofboth the parties.<\/p>\n
Ordered  '  I<\/p>\n
Sc!\/-5
\nIudgE'<\/p>\n
Sd\/'.2
\nIudg\u00e9'<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court The Commr Of Income Tax Hubli vs Dalichand A Kothari Butter Market on 3 September, 2009 Author: N.Kumar &B.Sreenivase Gowda THE HON’BLE MRJUSTICE B.SRE.iENNA$E\u00bbVG\u00aboxiiDA’ 1. -1″ IN THE HIGH COURT OF KARNATAKA CIRCUIT BENCH AT DHARWAD PRESENT THE HON’BLE MR. JUSTICE N. KU1ViA-RT\/: ” ” AND DATED THIS THE 3333 DAY OF […]<\/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-214595","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nThe Commr Of Income Tax Hubli vs Dalichand A Kothari Butter Market 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-dalichand-a-kothari-butter-market-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 Dalichand A Kothari Butter Market on 3 September, 2009 - 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