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Smt. Indrakshi Devi Versus Wealth-tax Officer, Ward 11 (1) , Bangalore

2016 (2) TMI 112 - ITAT BANGALORE

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 and therefore, is null and void.

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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 purported to give effect to the order of the .....

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y 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 officer has erred in concluding the wealth tax .....

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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 as modified by order of CWT(A) -II dated 24 .....

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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 assessment year earlier to 93-94. (b) The deb .....

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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 the order passed by the AO dated 28/12/2006 .....

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t ₹ 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 to the Hon'ble jurisdictional High Cou .....

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ich 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 to the order of the CWT(A) dated 30/12/199 .....

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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 in the case of CWT vs. Srikantadatta Wadi .....

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e 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(A) granted substantial relief to the asses .....

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ara.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 assessing authority is directed to conside .....

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t 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, have been reverted, amended or stayed by .....

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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 disposed of the appeal of the revenue subsequent .....

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