Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (2) TMI 112 - ITAT BANGALORE

2016 (2) TMI 112 - ITAT BANGALORE - TMI - Second / Third round of litigation - validity of order of AO - the learned AR of the assessee has forcefully contended that the subsequent order dated 28/12/2006 passed by the AO is without jurisdiction when the AO has already passed order dated 25/3/1997 in pursuance to the order of the CWT(A) dated 30/12/1994 which was not disturbed either by this Tribunal or by the Hon’ble High Court. Therefore, second order passed by the AO is without jurisdiction an .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tained finality. We further note that the second round came to an end on 18/9/2002 when the Tribunal dismissed the appeal of the revenue and the revenue has not pointed out this development of the second round of litigation arising in pursuance to the giving effect order passed by the AO dated 25/3/1997 to the Hon’ble High Court at the time of hearing of the appeal of the revenue which was disposed of vide order dated 11/5/2005.

The impugned order dated 28/12/2006 passed by the AO pur .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ORDER Per Vijay Pal Rao, JM This appeal by the assessee is directed against the order dated 30/11/2011 of the CWT(A) arising from the order of the AO dated 28/12/2006 passed for giving effect to the order of the Hon ble Karnataka High Court dated 11/7/2005. 2. The assessee has raised the following grounds: 1. The order of the Commissioner of Wealth lax (A) - I in dismissing the appeal filed for the year is against law, facts of the case and weight of evidence. 2. (a) The learned Appellate offic .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ass the present order dated 28th December 2006 giving effect to the direction of the Hon'blc High Court of Karnataka - and enhance the market value of 2 lakhs adopted for 28 acres of open land in Bangalore Palace Compound in the order dated 25.3.1997 to ₹ 5,33,91,238/- and the same is not barred by limitation. (b) The various other reasons given by Appellate Officer to dismiss the ground No. 3 are bad in law. (c) Hence the order dated 28.12.2006 be cancelled and order dated 25.3.1997 a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

officer without referring the valuation to Valuation Officer is proper and a valid order. (c) The order now passed by A.O. be cancelled. 5. (a) The learned Appellate Officer has erred in concurring with the submission of the A.O. in the remand report based on amended definition of "net wealth" after substitution of "on the valuation date which has been incurred in relation to the said assets" by Finance Act 1992 with effect from 1.4.93, when the same is not applicable for ass .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

in spite of decision of the Supreme Court quoted by appellant and cancellation of similar order passed for earlier years by appellate officer in an appeal u/s 23. 7. The grounds of Appeal filed before C.W.T.(A) be read as part and parcel hereof. 8. The appellant may be permitted to raise additional grounds and produce evidence in support of the grounds at the time of hearing of this appeal. 3. We first take up the legal issue raised by the assessee in ground Nos.2 and 3 regarding validity of th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

AO determined the wealth of the assessee at ₹ 5,62,66,763/-. 4.2 The assessee challenged the action of the AO before the CWT(A) by filing an appeal. The CWT(A) set aside the assessment order and remanded the matter back to the AO vide order dated 30/12/1994 with a direction to redo the assessment. The department challenged the order of the CWT(A) before this Tribunal. This Tribunal vide order dated 19/4/2000 dismissed the appeal of the department. The department further carried the matter .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

in pursuance to the order of the CWT(A) which was further challenged by the assessee before the CWT(A). In the second round of appeal, the CWT(A) vide order dated 24/9/1998 allowed the claim of the assessee in respect of debt of ₹ 38,10,000/- as well as the claim of taxation liability. The department challenged the said order of the CWT(A) in appeal before the Tribunal. This Tribunal vide order dated 18/9/2002 dismissed the appeal of the department. The order passed by the AO in pursuance .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of the CWT(A) dated 30/12/1994 which was not disturbed either by this Tribunal or by the Hon ble High Court. Therefore, second order passed by the AO is without jurisdiction and therefore, is null and void. 4.3 On the other hand, learned Departmental Representative has submitted that while deciding the appeal of the revenue in WTA 51/2000, the Hon ble High Court vide order dated 11/7/2005 directed the AO to consider the case of the assessee in accordance with law and in view of the order passed .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

at there are three assessment orders in the case of the assessee for the assessment year under consideration. First assessment order was passed by the AO on 24/9/1993 which was set aside by the CWT(A) vide order dated 30/12/1994. Though the matter was carried by the department upto the Hon ble High Court but could not succeed. AO has passed a giving effect order dated 25/3/1997 to the order of the CWT(A) dated 30/12/1994. The said order was also subjected to appeal before the CWT(A) and the CWT( .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

irst round vide order dated 11/7/2005 in para.4 as under: 4. The Tribunal while disposing off the appeal has only remanded the matter to the assessing authority for fresh disposal in accordance with law keeping in view the decisions rendered by the Tribunal. In our opinion, no question of law would arise out of the order passed by the Tribunal for our consideration and decision. Therefore, the appeal is disposed of as under: I. The order passed by the Tribunal is not disturbed. II. However, the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

not disturbed. It is pertinent to note that in the case of the assessee, the Tribunal while disposing of the appeal of the revenue vide order dated 19/4/2000 has held in para.5 as under: 5. WE have considered the arguments advanced by the parties and gone through the records as well as the order impugned. There is nothing on the record to show that the decisions of the Tribunal for earlier years, for which the id. CWT (A) has issued direction to the AO to keep in mind while assessing the matter, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

to reassess the matter in -accordance with law taking into account the decisions of the Tribunal referred in the order. Thus it is clear that the Tribunal has not issued any fresh directions in the order dated 19/4/2000 which was challenged by the revenue before the Hon ble High Court. Therefore, when the Hon ble High Court has not disturbed this order of the Tribunal, then, the third order which is the impugned order passed by the AO because of the reason that the Hon ble High Court has dispose .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version