SARITA DUDHERIA vs. ASSISTANT COMMISSIONER OF INCOME TAX

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ITA/241/2024HC KarnatakaKAHC01040937202426 March 2025Bench: KRISHNA S DIXIT,RAMACHANDRA D. HUDDAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal against the ITAT's remand order was not maintainable because a fresh order had been passed by the Assessing Officer. The assessee was free to challenge the new order with all grounds, including cross-examination and jurisdiction.

What were the facts?

The assessee filed an appeal against an ITAT order that remanded the matter back to the Assessing Officer. The Assessing Officer then passed a fresh order de novo. The High Court considered the maintainability of the appeal against the ITAT's remand order.

What were the issues?

The primary issue was the maintainability of an appeal against an ITAT order that remanded the case for fresh adjudication. The court also considered whether the assessee's rights were prejudiced by the remand.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

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NC: 2025:KHC:12702-DB ITA No. 241 of 2024

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26TH DAY OF MARCH, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR INCOME TAX APPEAL NO. 241 OF 2024 BETWEEN:

SARITA DUDHERIA W/O LAXMIPAT DUDHERIA AGED ABOUT 56 YEARS 66, NAVNIKETAN, K.R.ROAD BASAVANAGUDI, BENGALURU-560 004 …APPELLANT (BY SRI. K.R. PRADEEP, ADVOCATE)

AND:

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1(2) NO.01, CENTRAL REVENUE BUILDING QUEENS ROAD, BENGALURU-560 001 …RESPONDENT (BY SRI. E.I. SANMATHI, ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 15/3/2022 PASSED IN ITA NO.380/BANG/2020, ASSESSMENT YEAR 2013-2014 PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT AND SET ASIDE THE

ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, 'B' BENCH, BANGALORE DATED 15.03.2022 IN ITA NO. 380/BANG/2020 FOR THE ASSESSMENT YEAR 2013-14 AS SOUGHT FOR IN THIS APPEAL AND ETC.

THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

Digitally signed by SHAKAMBARI Location: HIGH COURT OF KARNATAKA

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NC: 2025:KHC:12702-DB ITA No. 241 of 2024

CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR

ORAL JUDGMENT

(PER: HON'BLE MR JUSTICE KRISHNA S DIXIT)

Appeal is not maintainable against the order concerned inasmuch as, in terms of said order, matter having been remanded afresh, order de novo has been passed by the Assessing Officer. Therefore, it is open to the assessee to challenge that new order taking up all grounds, including the right to cross-examination and jurisdiction as well.

In the above circumstances, the appeal is disposed off, all contentions of both parties having been kept open.

Costs made easy.

Sd/- (KRISHNA S DIXIT) JUDGE

Sd/- (RAMACHANDRA D. HUDDAR) JUDGE AM List No.: 1 Sl No.: 12

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