MR K S PERIYASWAMY vs. KARNATAKA APPELLATE TRIBUNAL

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WP/48951/2012HC KarnatakaKAHC01047327201210 July 2013Bench: HULUVADI G.RAMESH3 pages
AI SummaryDismissed

What did the High Court hold?

The Tribunal rightly decided that the petitioner must secure and produce documents themselves. The petitioner's contention that the Tribunal should summon documents was not entertained.

What were the facts?

The petitioner sought to set aside an order by the Karnataka Appellate Tribunal. The petitioner also contended that documents should be summoned from the Income Tax Department.

What were the issues?

Whether the Appellate Tribunal has the power to summon documents from the Income Tax Department at the behest of the assessee. Whether the petitioner is responsible for producing their own evidence.

AI-generated summary — verify with the full judgment below

Before: And

1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE Dated this the 10th day of July, 2013 Before THE HON'BLE MR JUSTICE HULUVADI G RAMESH Writ Petition 48951 / 2012 (LR) Between Mr K S Periyaswamy, Advocate 59 yrs, S/o K S Swamyappa # 599, I Cross, Domlur Layout Bangalore Petitioner (party in person) And 1 Karnataka Appellate Tribunal Revenue Branch – CH 2 M S Bldg., Bangalore By its Registrar 2 Assistant Commissioner Bangalore North Sub-Dvn. Bangalore 3 Tahsildar, Bangalore East Krishnarajapuram, Bangalore 4 Mr J Munnagappa, 50 yrs S/o B Jayaraaiah # 96, V Nagasandra Yamulur Post, Bangalore

2 5 Addl. Commissioner of Income Tax Range # 13(3), # 59, HMT Bhavan 7th Floor, Bellary Road, Ganganagar Bangalore Respondents (By SriK Sreedhar & Srinivas B S, adv. For R4; Sri T P Srinivasa, AGA for R1-3) Writ Petition is filed under Art.226/227 of the Constitution praying to set aside annexure D dated 9.3.2012 by the 1st respondent in Revenue Appeal 72/2011. Petition coming on for preliminary hearing this day, the Court made the following: ORDER Although the matter is passed over twice, petitioner has not appeared. It appears, a decision has been taken by the Appellate Tribunal on the petitioner's contention that documents be summoned from the Income Tax Department, cannot be entertained. The Tribunal has rightly taken such a decision. It is for the petitioner himself to secure them and produce it before the competent authority.

3 Petition is disposed of accordingly. Sd/- Judge an

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