M/S CHAMUNDI INDUSTRIAL ESTATE vs. THE PRINCIPAL COMMISIONER OF INCOME TAX

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ITA No. 275 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF DECEMBER, 2022 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE T G SHIVASHANKARE GOWDA INCOME TAX APPEAL NO.275 OF 2022 BETWEEN: 1. M/S CHAMUNDI INDUSTRIAL ESTATE A PARTNERSHIP FIRM REGISTERED UNDER INDIAN PARTNERSHIP ACT, 1932 REPRESENTED BY ITS PARTNER SRI K J PURUSHOTHAM AGED ABOUT 48 YEARS NO.327, 1ST A MAIN ROAD 8TH BLOCK KORAMANGALA BENGALURU - 560 095 … APPELLANT (BY SRI. VENKATESH. G., ADVOCATE) AND: 1. THE PRINCIPAL COMMISIONER OF INCOME TAX BENGALURU - 4 5TH FLOOR, BMTC BUILDING 80 FT ROAD, KORAMANGALA BENGALURU - 560 095 … RESPONDENT (BY SRI. DILIP M., ADVOCATE) Digitally signed by VIJAYA P Location: High Court of Karnataka

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ITA No. 275 of 2022

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 02/09/2021 PASSED IN ITA NO.165/BANG/2019, FOR THE ASSESSMENT YEAR 2014-2015, PRAYING TO:

(A) TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT.

(B) TO ALLOW THE APPEAL AND SET ASIDE THE FINDINGS THEREIN TO THE EXTENT AGAINST THE APPELLANT IN THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL IN ITA NO. 165/BANG/2019 DATED 02/09/2021 REFERRED TO AS ANNEXURE-A RELATING TO THE ASSESSMENT YEAR 2014-2015.

(C) TO PASS SUCH OTHER ORDERS, AS THIS HON'BLE COURT DEEMS FIT AND PROPER TO MEET THE ENDS OF JUSTICE.

THIS APPEAL COMING ON FOR ADMISSION THIS DAY, P.S. DINESH KUMAR J., DELIVERED THE FOLLOWING: JUDGMENT

Shri G. Venkatesh, learned advocate for appellant submits that while remanding the matter, the Income Tax Appellate Tribunal in paragraph No.6 of its order has held that the Assessing Officer shall not be influenced by the order passed by the Principal Commissioner of Income Tax while deciding the issue. He apprehends that the Assessing Officer might take into consideration the observations contained in the ITAT’s order.

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ITA No. 275 of 2022 2. Shri. Dilip M, learned advocate for the Revenue in his usual fairness submits that it is an open remand order and it may be clarified that the Assessing Officer shall not be influenced by the order passed by either PCIT or ITAT. His submission is placed on record. 3. Accordingly, this appeal is disposed of clarifying that the Assessing Officer shall pass order wholly uninfluenced by the order passed either by the PCIT or the ITAT. In view of the above, the questions of law do not require any answer and hence not answered. No Cost. Sd/- JUDGE Sd/- JUDGE VP