Sri. S. Krishnappa (HUF), Bangalore vs. DCIT, Bangalore
In the result, assessee’s appeal is allowed
ITA 603/BANG/2015[2005-06]Status: DisposedITAT Bangalore28 Feb 2020AY 2005-06
Bench: Shri A. K. Garodia & Smt. Beena Pillaiassessment Year : 2005-06 Shri S. Krishnappa (Huf), Deputy Commissioner Of Income Tax, No.74, Bhuvaneshwari Nagar, Circle – 7(1), C. V. Raman Nagar Post, Vs. Bengaluru. Bengaluru – 560 093. Pan : Aaphs 8136 L Appellant Respondent Assessee By : Shri. A. Shankar, Sr. Counsel Revenue By : Shri. Muzaffar Hussain, Cit (Dr)(Itat), Bengaluru Date Of Hearing : 04.02.2020 Date Of Pronouncement : 28.02.2020 O R D E R Per A.K. Garodiathis Appeal Is Filed By The Assessee & The Same Is Directed Against The Order Of Learned Cit(A)-4, Bengaluru, Dated 20.01.2011 For The Assessment Year 2005-06. 2. In The Course Of Hearing, Learned Ar Of The Assessee Submitted List Of Dates & Synopsis Of 24 Pages & In Particular, Our Attention Was Drawn To Page 10 Of The Said Synopsis Para 26 & It Was Submitted That As Per Ground Nos.3 & 4 Raised By The Assessee Before The Tribunal, This Is The Issue Raised By The Assessee That The Huf Was Not In Existence When The Assessment Proceedings Have Been Conducted & The Assessment Order Has Been Passed On Huf & Therefore, The Entire Proceedings Are Rendered Null & Void & It Should Be Held That The Assessment Order Is Bad In Law On The Facts & Page 2 Of 7
For Appellant: Shri. A. Shankar, Sr. CounselFor Respondent: Shri. Muzaffar Hussain, CIT (DR)(ITAT), Bengaluru
Section 148
