Shri B.R Ramaraaju and Smt. Kamala Rajashekar (Decd) and Shri B R Anjan Kumar V. The Commissioner of Income Tax, Central Circle, Queens Road, Bangalore and The Joint Commissioner of Income Tax, (OSD), Central Range, Bangalore

WP/6467/2015

AI Insights

The case involves multiple writ petitions filed by Shri B.R Ramaraaju, Smt. Kamala Rajashekar (deceased), represented by her legal heir Sri B R Anjan Kumar, against the Commissioner of Income Tax and the Joint Commissioner of Income Tax, challenging the assessment orders dated 30.11.2011. These orders disallowed certain expenditures claimed by the petitioners related to brokerage, eviction charges, and cost of improvements on immovable properties conveyed during the assessment year 2009-2010. The petitioners sought a revision under Section 264 of the Income Tax Act, 1961, which was also rejected by the Commissioner of Income Tax, leading to these writ petitions.

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 794015 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 10-09-2015
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: JEEVAN NEERALGI
• Assessee Lawyers: P DINESH
• Keywords: Assessment Order; Income Tax; Legal evidence; Revision petition; Writ petition
• Section: 143(3); 153C; 264; 226; 227

Judgement Text

"1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF SEPTEMBER 2015 BEFORE THE HON’BLE MR. JUSTICE RAM MOHAN REDDY WRIT PETITION NO.6467 OF 2015 (T-IT) CONNECTED WITH WRIT PETITION NOS.6470 & 26074 OF 2015 (T-IT) WRIT PETITION NO.6469 OF 2015 (T-IT) IN W.P.NO.6467/2015 BETWEEN: SHRI B.R RAMARAJU, AGED ABOUT 48 YEARS, S/O SRI B.C.RAJASHEKAR, NO.40/1,KHAZI STREET, MOHAMMADAN BLOCK, BASAVANGUDI, BANGALORE-560 004. ... PETITIONER (BY SRI. P. DINESH, ADVOCATE FOR SRI. S. PARTHASARATHI, ADVOCATE) AND 1. THE COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, QUEENS ROAD, BANGALORE-560 001. 2. THE JOINT COMMISSIONER OF INCOME TAX, (OSD), CENTRAL RANGE, BANGALORE 560 001. ... RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE ) 2 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER DTD.30.11.2011 PASSED U/S.153C R.W.S.143[3] OF THE ACT BY THE R-2 [ANNEX-A] AND ETC. IN W.P.NOS.6470 & 26074/2015 BETWEEN: SMT. KAMALA RAJSHEKAR (DECD), REPRESENTED BY THE LEGAL HEIR, SRI B R ANJAN KUMAR, AGED ABOUT 42 YEARS, S/O LATE B C RAJASHEKAR, NO.71,KHAZI STREET, MOHAMMADAN BLOCK, BASAVANGUDI, BANGALORE-560 004. ... PETITIONER (BY SRI. P. DINESH, ADVOCATE FOR SRI. S PARTHASARATHI, ADVOCATE) AND 1. THE COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, QUEENS ROAD, BANGALORE-560 001. 2. THE JOINT COMMISSIONER OF INCOME TAX, (OSD) CENTRAL RANGE, BANGALORE 560 001. ... RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA 3 PRAYING TO QUASH THE ASSESSMENT ORDER DT.30.11.2011 PASSED U/S 153 R.W.S.143(3) OF THE ACT BY THE R-1(ANNX-A) AND ETC. IN W.P.NO.6469/2015 BETWEEN: SHRI B.R ANJAN KUMAR, AGED ABOUT 42 YEARS, S/O SRI LATE B C RAJASHEKAR, MOHAMMADAN BLOCK, BASAVANGUDI, BANGALORE-560 004. ... PETITIONER (BY SRI. P. DINESH, ADVOCATE FOR SRI. S. PARTHASARATHI, ADVOCATE) AND 1. THE COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, C.R.BUILDINGS, QUEENS ROAD, BANGALORE-560 001. 2. THE JOINT COMMISSIONER OF INCOME TAX, (OSD) CENTRAL RANGE, C.R.BUILDINGS, QUEEN’S ROAD, BANGALORE 560 001. ... RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER DT.30.11.2011 PASSED U/S 153 R.W.S.143(3) OF THE ACT BY THE R-2(ANNX-A) AND ETC. 4 THESE WRIT PETITIONS COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP THIS DAY, THE COURT MADE THE FOLLOWING: O R D E R Since common questions of law and that of fact arise for decision making, with the consent of the learned Counsel for the parties, petitions are clubbed together, finally heard and disposed of by this order. 2. Petitioners having conveyed certain immovable properties for a valuable consideration during the assessment year 2009-2010, are said to have filed returns declaring a certain total income, claiming expenditure towards brokerage, eviction charges and cost of improvements which when disallowed, by order dated 30.11.2011, Annexure-A, of the Joint Commissioner of the Income Tax (OSD), Central Range, Bangalore, preferred a revision petition under Section 264 of the Income Tax Act, 1961, whence, the Commissioner of Income Tax Karnataka (Central), Bangalore, having noticed lack of relevant material 5 constituting substantial legal evidence of the claims of brokerage, eviction charge and cost of improvements, declined to interfere with the order under revision and by order dated 27.3.2014, rejected the petitions. Hence these petitions. 3. Learned counsel is unable to point out to relevant material constituting legal evidence over the claim of expenditure incurred by the petitioners and in that view of the matter, no exception can be taken to the reasons, findings and conclusion arrived at by the authorities in the orders impugned calling for interference. Petitions rejected. Sd/- JUDGE Ia "