TMI Blog2014 (6) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 8-4-2014 - MR. DILIP B.BHOSALE AND MR. B.MANOHAR, JJ. For the Appellant : Sri. K.V. Aravind, Advocate For the Respondent : Sri. Somashekar Kashimath, Advocate JUDGEMENT Per : Dilip B Bhosale, J : Heard the learned counsel for the appellants. 2. None appears for the respondent though served. 3. This income tax appeal is directed against the order dated 16th July 2007 whereby the Income Tax Appellate Tribunal (for short the Tribunal ) dismissed the M.P.No.67/Bang/2007. By that petition, the appellant sought disposal of ITA Nos.614-616/1997 on merits in view of the directions issued by this Court vide order dated 28th September 2006 in ITA No.260/2001. The relevant observations made in the order dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bang/1997 for the assessment year 1989-90 and so also for setting aside the order passed by the Tribunal in ITA No.613/Bang/1997 dated 20-04-2001. The Revenue had also prayed for confirming the assessment order passed by the Deputy Commissioner of Income Tax, Special Range, Bangalore. The appeal was disposed of by this Court vide order dated 28th September 2006. The relevant observations in the said order read thus: 3. One Sri.M.P.Jairaj is dead. The Police searched the house of Sri.M.P. Jairaj. They noticed cash and jewellery in addition to documents in the matter of assets. The same were handed over to the Department. Originally, Sri.M.P.Jairaj had not filed a return of income. On the death of M.P.Jairaj, the Department i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said Judgment is equally applicable to the facts of the case. 6. In the circumstances, we accept the appeal. The order of the Tribunal is set aside. All questions of law are answered in favour of the revenue. The Tribunal is to decide the matter on merits. Parties are to appear before the Tribunal, without waiting for any notice on 02.11.2006. The Tribunal is to consider the material facts and thereafter proceed to apply correct law laid down in the case on hand, without in any way being influenced by its earlier order or by this order. The Tribunal is to complete the proceedings within five months thereafter. 5. Thereafter the Revenue filed another ITA No.601/2007 in this Court against one Smt.Puttathayamma arising from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich alleges benami. The Assessing Officer has to discharge this burden. 5. We have also observed that the Hon ble High Court has not specifically decided the issue as to whether Smt.Elizabeth can be considered a legal heir of Mr.M.P.Jayaraj. The revenue has claimed in Question No.2 framed before the Hon ble High Court that it hadstatements and documents in its possession which exclusively prove that Smt.Elizabeth is a legal heir of Mr.M.P.Jayaraj. The Assessing Officer is directed to furnish to the assessee all such statements and documents seized, which show her to be the legal representative and dispose off the matter in accordance with the law after receiving explanations from the assessee. Needless to say proper opportunit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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