M/S.ASSOCIATED MINING COMPANY vs. DEPUTY DIRECTOR OF INCOME TAX INVESTIGATION

IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 16TH DAY OF SEPTEMBER, 2019 BEFORE THE HON’BLE MR. JUSTICE S. SUNIL DUTT YADAV W. P. No.101726/2015 C/W W.P.Nos.101725/2015, 101727/2015 & W.P.No.101728/2015 (T-IT) BETWEEN

IN W.P. NO.101726 OF 2015

M/S.ASSOCIATED MINING COMPANY, NO.18/35, SECOND LINK ROAD, PARVATHI NAGAR, BELLARY-583101, REP.BY ITS PARTNER SRI.GALI JANARDHANA REDDY (PERIOD 31.07.2009 TO 01.04.2011) ..... PETITIONER

(BY SRI H R KAMBIYAVAR, SRI ARAVIND V. CHAVAN & SRI VINOD KUMAR NAIDU K.V., ADVS.)

IN W.P. NO.101725 OF 2015

M/S.ASSOCIATED MINING COMPANY, NO.18/35, SECOND LINK ROAD, PARVATHI NAGAR, BELLARY-583101, REP.BY ITS PARTNER SRI.GALI JANARDHANA REDDY

2 (PERIOD 31.07.2009 TO 01.04.2011) ..... PETITIONER

(BY SRI H R KAMBIYAVAR, SRI ARAVIND V. CHAVAN & SRI VINOD KUMAR NAIDU K.V., ADVS.)

IN W.P. NO.101727 OF 2015

M/S.ASSOCIATED MINING COMPANY, NO.18/35, SECOND LINK ROAD, PARVATHI NAGAR, BELLARY-583101, REP.BY ITS PARTNER SRI.GALI JANARDHANA REDDY (PERIOD 31.07.2009 TO 01.04.2011) ..... PETITIONER (BY SRI H R KAMBIYAVAR, SRI ARAVIND V. CHAVAN & SMT. PATRI SHASHIKALA K., ADVS.)

IN W.P. NO.101728 OF 2015

M/S.ASSOCIATED MINING COMPANY, NO.18/35, SECOND LINK ROAD, PARVATHI NAGAR, BELLARY-583101, REP.BY ITS PARTNER SRI.GALI JANARDHANA REDDY (PERIOD 31.07.2009 TO 01.04.2011) ..... PETITIONER (BY SRI H R KAMBIYAVAR, SRI ARAVIND V. CHAVAN & SMT. PATRI SHASHIKALA K., ADVS.)

AND

3 BANGALURU-5600001.

BANGALURU-5600001.

WRIT PETITION No.101726 OF 2015 IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATED 31.03.2013 PASSED BY THE THIRD RESPONDENT PRODUCED AS ANNEXURE-S AND ORDER DATED 25.08.2014, ITA. NO.188/DCIT,CC-1(3)/CIT(A) -VI/B'LORE/2013-14 PASSED BY THE SIXTH RESPONDENT PRODUCED AT ANNEXURE- W AND DIRECT THE THIRD RESPONDENT TO REFER THE OBJECTIONS DATED 15.03.2013 PRODUCED AS

4 ANNEXURE-M REGARDING ASSUMPTION OF JURISDICTION TO HIS SUPERIOR AS PER SECTION 124(4) OF THE ACT OR IN THE ALTERNATIVE TO DIRECT THE INCOME TAX APPELLATE TRIBUNAL TO DECIDE THE JURISDICTIONAL ISSUE IN THE STATUTORY APPEAL.

WRIT PETITION No.101725/2015 IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHI THE ORDER DATED 31.03.2013 PASSED BY THE THIRD RESPONDENT PRODUCED AS ANNEXURE-S AND ORDER DATED 25.08.2014, ITA. NO. 187/DCIT, CC-1(3)/CIT(A) -VI/B'LORE/2013-14 PASSED BY THE SIXTH RESPONDENT PRODUCED AT ANNEXURE-W AND TO DIRECT THE THIRD RESPONDENT TO REFER THE OBJECTIONS DATED 15.03.2013 PRODUCED AS ANNEXURE-M REGARDING ASSUMPTION OF JURISDICTION TO HIS SUPERIOR AS PER SECTION 124(4) OF THE ACT OR IN THE ALTERNATIVE TO DIRECT THE INCOME TAX APPELLATE TRIBUNAL TO DECIDE THE JURISDICTIONAL ISSUE IN THE STATUTORY APPEAL.

WRIT PETITION NO 101727/2015 IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATED 31.03.2013 PASSED BY THE THIRD RESPONDENT PRODUCED AS ANNEXUER-S AND ORDER DATED 25.08.2014, PASSED BY THE SIXTH RESPONDENT PRODUCED AS ANNEXURE-W AND TO DIRECT THE THIRD RESPONDENT TO REFER THE OBJECTIONS DATED 15.03.2013 PRODUCED AS ANNEXURE-M REGARDING ASSUMPTION OF JURISDICTION TO HIS SUPERIOR AS PER SECTION 124(4) OF THE ACT OR IN THE ALTERNATIVE TO DIRECT THE INCOME TAX APPELLATE TRIBUNAL TO DECIDE THE JURISDICTIONAL ISSUE IN THE STATUTORY APPEAL.

WRIT PETITION No.101728/2015 IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATED 31.03.2013 PASSED BY THE THIRD RESPONDENT PRODUCED AS ANNEXUER-S AND ORDER DATED 25.08.2014, PASSED BY

5 THE SIXTH RESPONDENT PRODUCED AS ANNEXURE-W AND TO DIRECT THE THIRD RESPONDENT TO REFER THE OBJECTIONS DATED 15.03.2013 PRODUCED AS ANNEXURE-M REGARDING ASSUMPTION OF JURISDICTION TO HIS SUPERIOR AS PER SECTION 124(4) OF THE ACT OR IN THE ALTERNATIVE TO DIRECT THE INCOME TAX APPELLATE TRIBUNAL TO DECIDE THE JURISDICTIONAL ISSUE IN THE STATUTORY APPEAL.

THESE WRIT PETITIONS COMING ON FOR PRELIMINARY HEARING ‘B’ GROUP THIS DAY, THE COURT, MADE THE FOLLOWING:

ORDER

The counsel for the respondents has filed a memo which reads as follows: “1. These Writ Petitions are filed by the Petitioner seeking quashing of:

i) The order of Assessment passed by the Assessing Authority, the 3rd Respondent as per Annexure-S and th order passed by the First Appellant Authority the 6th Respondent as per Annexure-@ for the Ass Years 2007-08 to 2010-11;

ii) Issue writ of mandamus to consider the objections filed before the Assessing Authority, the 3rd Respondent as per Annexure-M.

6 2. It is submitted before this Hon’ble High Court that the statutory appeal filed by the Petitioner against the order of the First Appellate Authority the 6th Respondent as per Annexure-W for the Ass Years 2007-08 to 2010-11 having taken up before the Income Tax Appellate Tribunal, came to be allowed by the Tribunal in ITA No.1356-1360/B/2014 dated 18.10.2016. 3. The above order of the Tribunal came to be challenged by the 3rd Respondent before this Hon’ble Court by way of Income Tax appeal u/s 260A of the Income Tax Act 1961 in ITA Nos.100014 to 100019 of 2017 and this Hon’ble Court by its order dated 22/07/2019 has allowed the appeals filed their by upholding the order of Assessment passed by the Assessing Authority, the 3rd Respondent as per Annexure-S and the order passed by the First Appellate Authority the 6th Respondent as per Annexure-W.

Hence it is submitted before this Hon’ble Court that the above writ petitions may be dismissed as infructuous.”

7 with the assessment proceedings. It is submitted that the first and second appeals filed by the assessee and the appeals before this Court by the revenue have been disposed of.

Sd/- JUDGE

Naa