APKON CRUSHERS ,TUMKUR vs. INCOME TAX OFFICER, WARD-1, TUMKUR

The brief facts of the case are that the assessee had challenged the 147 orders before the Ld.CIT(A) which was made on the reason that there is a huge stock difference. Since the assessee had not responded to the said notices, the AO had made the 147 assessment r.w.s. 144 of the Act. The

As against the said order, the assessee is in appeal before this Tribunal.

At the time of hearing, the Ld.AR submitted that the assessee had also challenged the assessment orders dated 26/03/2022, 25/03/2022, 26/03/2022 and 03/03/2023 before the Hon’ble High Court of Karnataka on the ground that the said orders are in total contravention of the procedure u/s. 144B of the Act. The Ld.AR further submitted that the writ petitions in W.P. Nos. 29796, 30330, 29841 and 30008 of 2025 were disposed of by the Hon’ble High Court by an order dated 13/10/2025 in which the Hon’ble High Court had set aside the assessment orders passed u/s. 147 of the Act and therefore the present appeals pending before this Tribunal becomes infructuous and prayed to dismiss the appeals as infructuous. The Ld.AR also filed the copies of the Writ petition orders passed by the Hon’ble High Court of Karnataka.

The Ld.DR has no objection for dismissing the appeals as infructuous in view of the orders of the Hon’ble High Court.

We have heard the arguments of both sides and perused the materials available on record.

We have perused the orders passed by the Hon’ble High Court in the above said writ petitions which were filed against the orders passed u/s. 147 of the Act which was under challenge before the Ld.CIT(A) and also before us. In the said orders, the Hon’ble High Court had set aside the orders passed u/s. 147 of the Act and therefore nothing now remained to be adjudicated by this Tribunal. Recording the said submissions and also the orders of the Hon’ble High Court, we are dismissing the appeals filed by the assessee as infructuous.