Andunhi Mohammed v. Deputy Commissioner of Income-tax, Central Circle-I, Mangalore / The Additional Commissioner of Income-tax, Central Range, Mangalore
[Citation -2019-LL-0903-79]

Citation 2019-LL-0903-79
Appellant Name Andunhi Mohammed
Respondent Name Deputy Commissioner of Income-tax, Central Circle-I, Mangalore / The Additional Commissioner of Income-tax, Central Range, Mangalore
Court HIGH COURT OF KARNATAKA
Relevant Act Income-tax
Date of Order 03/09/2019
Assessment Year 2011-12
Judgment View Judgment
Keyword Tags disposal of objections
Bot Summary: 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. For the reasons recorded in the separate judgment delivered today in W.A.No. 828/2019, we pass the following order: The assessment order dated 26th December 2018 for the Assessment Year 2011-12 passed by the first respondent is hereby quashed and set aside; -3- 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; The order dated 28th 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; We direct the appellant to remain present before the Assessing Officer on 13th September 2019 so that the Assessing Officer can hear the appellant on the objections and decide the same as directed; The appeal is partly allowed on above terms. 4- The pending interlocutory application does not survive for consideration and is accordingly disposed of.


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