SHRI D S KUMAR vs. THE DEPUTY COMMISSIONER OF INCOME TAX

ITA/1/2012HC KarnatakaKAHC01009581201231 July 2012Bench: B.MANOHAR,K.SREEDHAR RAO2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka, after hearing the submissions from the learned counsel for both parties, concluded that the cross-objection filed by the assessee was not maintainable. The court did not delve into the merits of the assessment or the ITAT's order. The reasoning was based solely on the concession made by the counsel for the parties that the cross-objection was not in accordance with the procedural requirements or legal provisions governing such filings. Consequently, the High Court dismissed the cross-objection. No specific questions of law were formulated or decided, and the operative direction was to dismiss the cross-objection.

What were the facts?

This case involves a cross-objection filed by Shri Ashok Kumar Malpani (the assessee) against an order dated 23.02.2011 passed by the Income Tax Appellate Tribunal (ITAT) in IT(SS)A No.36/BANG/2008. The assessment pertains to the block period from 01.04.1996 to 21.12.2002. The cross-objector sought to formulate substantial questions of law and allow the cross-objection appeal, praying to set aside the findings in the ITAT's order that were against him. The respondent is the Assistant Commissioner of Income-tax, Central Circle 1(2), Bangalore. The matter came before the High Court of Karnataka for admission.

What were the issues?

The primary issue before the High Court was the maintainability of the cross-objection filed by the assessee. The assessee, through their counsel, sought to challenge certain findings of the ITAT concerning the validity of the assessment for the block period. The revenue was represented by its counsel. The submission made by the learned counsel for the parties was that the cross-objection itself was not maintainable. No specific arguments were recorded for either side regarding the merits of the ITAT's order, as the focus was on the procedural aspect of the cross-objection.

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 5TH DAY OF JUNE, 2020

PRESENT

THE HON’BLE MR.JUSTICE ALOK ARADHE

AND

THE HON’BLE MR.JUSTICE HEMANT CHANDANGOUDAR

ITA.CROB NO.1 OF 2012 IN ITA NO.202 OF 2011

BETWEEN:

SHRI. ASHOK KUMAR MALPANI AGED ABOUT 62 YEARS SON OF SRI.HARI KISHEN MALPANI NO.45, INDUSTRY HOUSE RACE COURSE ROAD BANGALORE.

… CROSS OBJECTOR

(BY SMT. JINITA CHATTERJEE FOR SRI S. PARTHASARATHI, ADVOCATE)

AND:

THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 1(2) BANGALORE.

… RESPONDENT

(BY SRI. JEEVAN J.NEERALGI)

THIS ITA.CROB IN ITA NO.202/2011 IS FILED UNDER SECTION ORDER XLI, RULE 22 OF CPC, 1908, ARISING

2 OUT OF ORDER DATED 23.02.2011, FOR THE ASSESSMENT FOR THE BLOCK PERIOD 01.04.1996 TO 21.12.2002 (ANNEXURE-A), PRAYING TO (I) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, (II) ALLOW THE CROSS OBJECTION APPEAL AND SET ASIDE THE FINDINGS TO THE EXTENT AGAINST THE CROSS-OBJECTOR IN THE ORDER PASSED BY THE TRIBUNAL IN IT(SS)A NO.36/BANG/2008 DATED 23.02.2011 ON THE VALIDITY OF ASSESSMENT FOR THE BLOCK PERIOD 01.04.1996 TO 21.12.2002 (ANNEXURE-A) IN THE INTEREST OF JUSTICE AND EQUITY.

THIS ITA CROB COMING ON FOR ADMISSION, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING:-

JUDGMENT

Learned counsel for the parties fairly submitted that the cross objection is not maintainable.

In view of the aforesaid submission, cross objection is dismissed.

Sd/- JUDGE

Latest GST High Court judgments

Search GST case law →