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IN THE HIGH COURT OF KARNATAKA CIRCUIT BENCH AT GULBARGA DATED THIS THE 29TH DAY OF JANUARY 2013 PRESENT THE HON’BLE MR.JUSTICE N.KUMAR AND THE HON’BLE MR.JUSTICE H.G. RAMESH ITA No. 6002/2012 c/w ITA No. 6003/2012, ITA No. 6001/2012 BETWEEN: IN ITA No. 6002/2012 Deputy Commissioner of Income Tax, Circle-I, Bellary, Through the Commissioner of Income Tax, Gulbarga. .. Appellant (By Sri Ameet Kumar Deshpande, Adv.,.) AND: Shri S. Madhava (HUF), Prop. M/s Bellary Steel Rolling Mill, No. 890, Anantapur Road, Bellary – 583 101. …Respondent This ITA is filed under Section 260-A of the Income Tax Act praying to allow this appeal and to set aside the order
2 2 dated 18.1.2012 passed by the Income Tax Appellate Tribunal, Bangalore Bench ‘A’, Bangalore, in ITA No. 245/BANG/2010, confirming the order dated 6.11.2009 passed by the Commissioner of Income Tax (Appeals), Hubli, in ITA No. 222/CIT (A) HBL/08-09 and pass any other appropriate order. IN ITA No. 6003/2012 Deputy Commissioner of Income Tax, Circle-I, Bellary, Through the Commissioner of Income Tax, Gulbarga. .. Appellant (By Sri Ameet Kumar Deshpande, Adv.,.) AND: Smt. Parvati S. Madhava, Prop. M/s Bellary Steel Rolling Mill, No. 890, Anantapur Road, Bellary – 583 101. …Respondent This ITA is filed under Section 260-A of the Income Tax Act praying to allow this appeal and to set aside the order dated 18.1.2012 passed by the Income Tax Appellate Tribunal, Bangalore Bench ‘A’, Bangalore, in ITA No. 245/BANG/2010, confirming the order dated 6.11.2009 passed by the Commissioner of Income Tax (Appeals), Hubli, in ITA No. 221/CIT (A) HBL/08-09 and pass any other appropriate order. IN ITA No. 6001/2012 Deputy Commissioner of Income Tax, Circle-I, Bellary, Through the Commissioner
3 3 of Income Tax, Gulbarga. .. Appellant (By Sri Ameet Kumar Deshpande, Adv.,.) AND: Shri S. Madhava (HUF), Prop. M/s Bellary Steel Rolling Mill, No. 890, Anantapur Road, Bellary – 583 101. …Respondent This ITA is filed under Section 260-A of the Income Tax Act praying to allow this appeal and to set aside the order dated 18.1.2012 passed by the Income Tax Appellate Tribunal, Bangalore Bench ‘A’, Bangalore, in ITA No. 245/BANG/2010, confirming the order dated 6.11.2009 passed by the Commissioner of Income Tax (Appeals), Hubli, in ITA No. 222/CIT (A) HBL/08-09 and pass any other appropriate order. These ITAs coming on for admission this day, N.KUMAR, J. delivered the following: JUDGMENT The Revenue has preferred these appeals challenging the order passed by the Appellate Tribunal confirming the order dated 6.11.2009 passed by the Commissioner of Income Tax (Appeals). 2. The first assessment order was passed on 1.3.2006. There was a revision of assessment under Section 263.
4 4 Therefore, a fresh assessment order came to be passed on 29.12.2008. However, the order passed in revision was the subject matter before the Tribunal which set aside the order in revision by an order dated 26.6.2009. Aggrieved by the said order, the revenue preferred the appeals before this Court. During the pendency of the appeals, in an appeal preferred against the fresh assessment order, the said order came to be set aside on 6.11.2009. Against the said order, an appeal came to be filed before the Tribunal. The Tribunal passed the impugned order on 18.1.2012. In the meanwhile, the appeal preferred by the revenue came to be disposed of on 13.8.2012 remanding the matter back to the assessing authority to reconsider all the issues in accordance with law in the light of the observations made in the said order after hearing the assessee and pass a fresh order of assessment on the basis of the material which is on record, in all the cases. Therefore, it is submitted that all the orders have to be set at naught and fresh assessment in terms of the directions in the appeal is to be passed.
5 5 3. Under these circumstances, it is the order passed by this Court in appeal on 13.8.2012 would prevail over all the orders passed by the authorities. Therefore, without setting aside the impugned order it is made clear that notwithstanding all these orders, the assessing officer shall re-frame the assessment as directed in ITA No. 5034/2009 and connected matters. Ordered accordingly. Sd/- JUDGE Sd/- JUDGE ckl