M/S. BIDAR NIRMITHI KENDRA V. PRINCIPAL COMMISSIONER OF INCOME TAX AND ORS

WP/205089/2016

AI Insights

The case involves M/s. Bidar Nirmithi Kendra, which filed a writ petition against the Principal Commissioner of Income Tax and the Income Tax Department, challenging the assessment orders for the years 2010-11 to 2014-15. The petitioner sought a writ of mandamus to direct the reassessment of tax liabilities and to compel the first respondent to dispose of a pending revision petition. However, the court noted that similar issues had been previously addressed in other writ petitions filed by the same petitioner, leading to a reassessment that was confirmed by the Commissioner of Income Tax (Appeals). Consequently, the court dismissed the current petition as infructuous.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 697202 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 07-08-2018
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: AMEET KUMAR DESHAPNDE; S S ASPALLI
• Assessee Lawyers: N B DIWANJI; ARVIND SHARMA
• Keywords: Income Tax; Revision petition; Writ of Mandamus; Reassessment of Tax Liability
• Section: 147; 148; 144

Judgement Text

"1 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 7TH DAY OF AUGUST, 2018 BEFORE THE HON’BLE MR.JUSTICE S.N.SATYANARAYANA W.P.No.205089/2016 (T-IT) Between: M/s. Bidar Nirmithi Kendra Near Basaveshwar Circle Naubad, Bidar Represented by its Project Manager Sri Balbheem Kamble ... Petitioner (By Sri N.B. Diwanji, Advocate and Sri Arvind Sharma, Advocate - Absent) And: 1. Principal Commissioner of Income Tax Aayakar Bhavan Sedam Road, Kalaburagi – 585 105 2. Income Tax Department Office of the Income Tax Officer Ward-I, Bidar, No.8-10-269 Basavashree Complex Stadium Road Bidar – 585 401 2 3. M/s Pragathi Krishna Gramin Bank Having its Office at: Havappa Complex, Shivanagar Udgir Road, Bidar – 585 401 Represented by The Chief Branch Manager 4. M/s Canara Bank Main Branch Mohan Market Building First Floor, Near Bus Stand Bidar – 585 401 5. M/s Kotak Mahindra Bank Main Branch 8-6-187 & 8-6-68/15 Sri Devi Towers Near Kempayya Chowk Opp. Prayavi Hospital Bidar – 585 401 ... Respondents (By Sri Ameet Kumar Deshapnde, Adv. for R1 & R2; Sri S.S.Aspalli, Advocate for R4; Notice to R3 and R5 served and unrepresented) This Writ Petition is filed under Articles 226 and 227 of the Constitution of India praying to issue a writ of mandamus directing the 1st and 2nd respondents to reassess the tax liability of the petitioner for the years 2010-11 to 2014-15. Issue a writ of mandamus directing the 1st respondent to hear the petitioner in entirety and dispose of the revision petition No. Nil after 3 consideration of all the grounds and documents in support of the case and etc. This petition is coming on for preliminary hearing in ‘B’ group this day, the Court made the following:- ORDER The petitioner herein is challenging the assessment order passed by the second respondent under Section 144 read with Section 147 and 148 of the Income Tax Act, 1961, for the assessment years 2010- 11, 2011-12, 2012-13, 2013-14. 2. Admittedly, order under challenge is subject matter of revision before the first respondent herein. The prayer of the petitioner is to direct the first and second respondents to reassess the Tax liability of petitioner for the assessment years 2010-11 to 2014-15 and for other reliefs which includes directions to the 4 first respondent to dispose of revision petition which is pending before him. 3. This day another writ petition filed by the very same petitioner in W.P.Nos.201260/2018 and 201288/2018 and 201300/2018 are disposed of. Admittedly, the said writ petitions are in respect of the reassessment order passed for the very same years and other assessment years of petitioner-organization which is subsequent to the revision petition filed before the first respondent being disposed of by order dated 29.12.2016 in setting aside the assessment orders which was challenged in this writ petition passed by the second respondent and remanding the matter back to him for fresh consideration. 4. While deciding the aforesaid writ petitions, it is observed that for the assessment period which is under challenged in these petitions the Income Tax Officer has reassessed the tax and the same was 5 confirmed by the Commissioner of Income Tax (Appeals) by order dated 19.03.2018. In that view of the matter, this writ petition does not survive for consideration as stated by the learned counsel for the respondent Nos.1 and 2. After looking into the records this Court is also of the same opinion. Accordingly this writ petition is dismissed as it has become infructuous. Sd/- JUDGE RSP Ct: RRJ "