HIGH COURT OF KARNATAKA
Deputy Commissioner of Income-tax
Versus
S. Madhava (HUF)
IT Appeal Nos. 6001 to 6003 of 2012
Date of Pronouncement – 29.01.2013
JUDGMENT
N. Kumar, J.
The Revenue has preferred these appeals challenging the order passed by the Appellate Tribunal confirming the order dated 6.11.2009 passed by the Commissioner of Income Tax (Appeals).
2. The first assessment order was passed on 1.3.2006. There was a revision of assessment under section 263. Therefore, a fresh assessment order came to be passed on 29.12.2008. However, the order passed in revision was the subject matter before the Tribunal which set aside the order in revision by an order dated 26.6.2009. Aggrieved by the said order, the revenue preferred the appeals before this Court. During the pendency of the appeals, in an appeal preferred against the fresh assessment order, the said order came to be set aside on 6.11.2009. Against the said order, an appeal came to be filed before the Tribunal. The Tribunal passed the impugned order on 18.1.2012. In the meanwhile, the appeal preferred by the revenue came to be disposed of on 13.8.2012 remanding the matter back to the assessing authority to reconsider all the issues in accordance with law in the light of the observations made in the said order after hearing the assessee and pass a fresh order of assessment on the basis of the material which is on record, in all the cases. Therefore, it is submitted that all the orders have to be set at naught and fresh assessment in terms of the directions in the appeal is to be passed.
3. Under these circumstances, it is the order passed by this Court in appeal on 13.8.2012 would prevail over all the orders passed by the authorities. Therefore, without setting aside the impugned order it is made clear that notwithstanding all these orders, the Assessing Officer shall reframe the assessment as directed in ITA No. 5034/2009 and connected matters. Ordered accordingly.
