Karnataka High Court
Shri.Kiran M Jadhav vs The Principal Commissioner Of Income ... on 20 February, 2024
Author: S G Pandit
Bench: S G Pandit
-1-
NC: 2024:KHC-D:4098-DB
ITA.CROB No. 100001 of 2019
C/W ITA.CROB No. 100002 of 2019,
ITA.CROB No. 100003 of 2019, ITA.CROB No.
100004 of 2019, ITA.CROB No. 100005 of
2019, ITA.CROB No. 100006 of 2019
IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH
DATED THIS THE 20TH DAY OF FEBRUARY, 2024
PRESENT
THE HON'BLE MR JUSTICE S G PANDIT
AND
THE HON'BLE MR JUSTICE K V ARAVIND
ITA CROSS OBJECTION NO. 100001 OF 2019
C/W
ITA CROB Nos. 100002, 100003, 100004, 100005,
100006 of 2019
IN ITA CROB NO.100001/2019
BETWEEN:
M/S. PANCHAMUKHI BUILDERS,
299/6, VIMAL GOODSHED ROAD,
BELGAUM PAN AAJFP2967L,
REPRESENTED BY ITS PARTNER,
KIRAN M. JADHAV,
Digitally signed by AGE ABOUT 45 YEARS,
CHANDRASHEKAR OCC: BUSINESS,
LAXMAN
KATTIMANI R/O. NEW GOODSHED ROAD,
Date: 2024.02.22 BELAGAVI-590003.
18:03:35 +0530
...CROSS OBJECTOR
(BY SRI. SANGRAM S. KULKARNI, ADVOCATE)
AND:
1. THE PRINCIPAL COMMISSIONER OF
INCOME TAX (APPEALS),
3RD FLOOR, PHIROZ KHIMJI COMPLEX,
OPP. CIVIL HOSPITAL,
DR. B. R. AMBEDKAR ROAD,
BELGAUM -590001.
2. THE INCOME TAX OFFICER,
-2-
NC: 2024:KHC-D:4098-DB
ITA.CROB No. 100001 of 2019
C/W ITA.CROB No. 100002 of 2019,
ITA.CROB No. 100003 of 2019, ITA.CROB No.
100004 of 2019, ITA.CROB No. 100005 of
2019, ITA.CROB No. 100006 of 2019
WARD 1(1), BELGAUM,
OPP. CIVIL HOSPITAL,
DR. AMBEDKAR ROAD,
BELGAUM-590001.
...RESPONDENTS
(BY SRI. Y. V. RAVIRAJ, ADVOCATE)
THIS ITA CROB IN ITA NO.100130/2015 IS FILED U/O.41
RULE 22 OF CPC R/W SEC.260A OF THE INCOME TAX ACT, 1961,
PRAYING TO FORMULATE SUBSTANTIAL QUESTIONS OF LAW
STATED ABOVE AND ALLOW THE APPEAL BY ANSWERING THE
SUBSTANTIAL QUESTION OF LAW IN FAVOUR OF THE APPELLANT
AND MODIFY THE ORDER DATED 12/03/2015 PASSED BY THE
INCOME TAX APPELLATE TRIBUNAL PANAJI IN ITA NO.269/PNJ/2014
ALSO SET ASIDE THE ORDER DATED 09/06/2014 PASSED BY THE
COMMISSIONER OF INCOME TAX (APPEALS), BELGAUM IN ITA
NO.720/BGM/2010-11 AND SO ALSO SET ASIDE THE ASSESSMENT
ORDER PASSED BY THE INCOME TAX OFFICER WARD 1(1), BELGAUM
DATED 29/12/2008 FOR THE ASSESSMENT YEAR 2007-08 AND ETC.
IN ITA CROB NO.100002/2019
BETWEEN:
M/S. PANCHAMUKHI BUILDERS,
299/6, VIMAL GOODSHED ROAD,
BELGAUM PAN AAJFP2967L,
REPRESENTED BY ITS PARTNER,
KIRAN M. JADHAV,
AGE ABOUT 45 YEARS,
OCC: BUSINESS,
R/O. NEW GOODSHED ROAD,
BELAGAVI-590003.
...CROSS OBJECTOR
(BY SRI. SANGRAM S. KULKARNI, ADVOCATE)
AND:
1. THE PRINCIPAL COMMISSIONER OF
INCOME TAX (APPEALS),
3RD FLOOR, PHIROZ KHIMJI COMPLEX,
OPP. CIVIL HOSPITAL,
-3-
NC: 2024:KHC-D:4098-DB
ITA.CROB No. 100001 of 2019
C/W ITA.CROB No. 100002 of 2019,
ITA.CROB No. 100003 of 2019, ITA.CROB No.
100004 of 2019, ITA.CROB No. 100005 of
2019, ITA.CROB No. 100006 of 2019
DR. B. R. AMBEDKAR ROAD,
BELAGAVI-590001.
2. THE INCOME TAX OFFICER,
WARD 1(1), BELGAUM,
OPP. CIVIL HOSPITAL,
DR. AMBEDKAR ROAD,
BELGAUM-590001.
...RESPONDENTS
(BY SRI. Y. V. RAVIRAJ, ADVOCATE)
THIS ITA CROB IN ITA NO.100129/2015 IS FILED U/O.41
RULE 22 OF CPC R/W SEC.260A OF THE INCOME TAX ACT, 1961,
PRAYING TO FORMULATE SUBSTANTIAL QUESTIONS OF LAW
STATED ABOVE AND ALLOW THE APPEAL BY ANSWERING THE
SUBSTANTIAL QUESTION OF LAW IN FAVOUR OF THE APPELLANT
AND MODIFY THE ORDER DATED 12/03/2015 PASSED BY THE
INCOME TAX APPELLATE TRIBUNAL PANAJI IN ITA NO.268/PNJ/2014
ALSO SET ASIDE THE ORDER DATED 09/06/2014 PASSED BY THE
COMMISSIONER OF INCOME TAX (APPEALS), BELGAUM IN ITA
NO.721/BGM/2010-11 AND SO ALSO SET ASIDE THE ASSESSMENT
ORDER PASSED BY THE INCOME TAX OFFICER WARD 1(1), BELGAUM
DATED 26/12/2008 FOR THE ASSESSMENT YEAR 2006-07 AND ETC.
IN ITA CROB NO.100003/2019
BETWEEN:
M/S. JAI GANESH BUILDERS & DEVELOPERS,
299/6, VIMAL, GOODSHED ROAD,
BELGAUM PAN AAFFJ7739L,
REPRESENTED BY ITS PARTNER,
KIRAN M. JADHAV,
AGE: 45 YEARS, OCC: BUSINESS,
R/O. NEW GOODSHED ROAD,
BELAGAVI-590003.
...CROSS OBJECTOR
(BY SRI. SANGRAM S. KULKARNI, ADVOCATE)
AND:
1. THE PRINCIPAL COMMISSIONER OF
-4-
NC: 2024:KHC-D:4098-DB
ITA.CROB No. 100001 of 2019
C/W ITA.CROB No. 100002 of 2019,
ITA.CROB No. 100003 of 2019, ITA.CROB No.
100004 of 2019, ITA.CROB No. 100005 of
2019, ITA.CROB No. 100006 of 2019
INCOME TAX (APPEALS),
3RD FLOOR,
PHIROZ KHIMJI COMPLEX,
OPP. CIVIL HOSPITAL,
DR. B. R. AMBEDKAR ROAD,
BELGAUM-590001.
2. THE INCOME TAX OFFICER,
WARD 1(1), BELGAUM,
OPP. CIVIL HOSPITAL,
DR. AMBEDKAR ROAD,
BELGAUM-590001.
...RESPONDENTS
(BY SRI. Y. V. RAVIRAJ, ADVOCATE)
THIS ITA CROB IN ITA NO.100128/2015 IS FILED U/O.41
RULE 22 OF CPC R/W SEC.260A OF THE INCOME TAX ACT, 1961,
PRAYING TO FORMULATE SUBSTANTIAL QUESTIONS OF LAW
STATED ABOVE AND ALLOW THE APPEAL BY ANSWERING THE
SUBSTANTIAL QUESTION OF LAW IN FAVOUR OF THE APPELLANT
AND MODIFY THE ORDER DATED 12/03/2015 PASSED BY THE
INCOME TAX APPELLATE TRIBUNAL PANAJI IN ITA NO.275/PNJ/2014
ALSO SET ASIDE THE ORDER DATED 06/06/2014 PASSED BY THE
COMMISSIONER OF INCOME TAX (APPEALS), BELGAUM IN ITA
NO.722/BGM/2010-11 AND SO ALSO SET ASIDE THE ASSESSMENT
ORDER PASSED BY THE INCOME TAX OFFICER WARD 1(1), BELGAUM
DATED 26/12/2008 FOR THE ASSESSMENT YEAR 2007-08 AND ETC.
IN ITA CROB NO.100004/2019
BETWEEN:
SHRI. KIRAN M. JADHAV,
AGE: 45 YEARS,
OCC: BUSINESS,
R/O. NEW GOODSHED ROAD,
BELAGAVI-590003.
PROP. VIMAL BUILDERS,
299/6, VIMAL GOODSHED ROAD,
BELGAUM,
PAN ACTPJ5991L.
...CROSS OBJECTOR
(BY SRI. SANGRAM S. KULKARNI, ADVOCATE)
-5-
NC: 2024:KHC-D:4098-DB
ITA.CROB No. 100001 of 2019
C/W ITA.CROB No. 100002 of 2019,
ITA.CROB No. 100003 of 2019, ITA.CROB No.
100004 of 2019, ITA.CROB No. 100005 of
2019, ITA.CROB No. 100006 of 2019
AND:
1. THE PRINCIPAL COMMISSIONER OF
INCOME TAX (APPEALS),
3RD FLOOR, PHIROZ KHIMJI COMPLEX,
OPP. CIVIL HOSPITAL,
DR. B. R. AMBEDKAR ROAD,
BELGAUM-590001.
2. THE INCOME TAX OFFICER,
WARD 1(1), BELGAUM,
OPP. CIVIL HOSPITAL,
DR. AMBEDKAR ROAD,
BELGAUM-590001.
...RESPONDENTS
THIS ITA CROB IN ITA NO.100102/2015 IS FILED U/O.41
RULE 22 OF CPC R/W SEC.260A OF THE INCOME TAX ACT, 1961,
PRAYING TO FORMULATE SUBSTANTIAL QUESTIONS OF LAW
STATED ABOVE AND ALLOW THE APPEAL BY ANSWERING THE
SUBSTANTIAL QUESTION OF LAW IN FAVOUR OF THE APPELLANT
AND MODIFY THE ORDER DATED 12/03/2015 PASSED BY THE
INCOME TAX APPELLATE TRIBUNAL PANAJI IN ITA NO.270/PNJ/2014
ALSO SET ASIDE THE ORDER DATED 09/06/2014 PASSED BY THE
COMMISSIONER OF INCOME TAX (APPEALS), BELGAUM IN ITA
NO.726/BGM/2010-11 AND SO ALSO SET ASIDE THE ASSESSMENT
ORDER PASSED BY THE INCOME TAX OFFICER WARD 1(1), BELGAUM
DATED 29/12/2008 FOR THE ASSESSMENT YEAR 2005-06 AND ETC.
IN ITA CROB NO.100005/2019
BETWEEN:
M/S. JAI GANESH BUILDERS & DEVELOPERS,
299/6, VIMAL, GOODSHED ROAD,
BELGAUM, PAN AAFFJ7739L,
REPRESENTED BY ITS PARTNER
KIRAN M. JADHAV,
AGE: 45 YEARS, OCC: BUSINESS,
R/O. NEW GOODSHED ROAD,
BELAGAVI-590003.
...CROSS OBJECTOR
(BY SRI. SANGRAM S. KULKARNI, ADVOCATE)
-6-
NC: 2024:KHC-D:4098-DB
ITA.CROB No. 100001 of 2019
C/W ITA.CROB No. 100002 of 2019,
ITA.CROB No. 100003 of 2019, ITA.CROB No.
100004 of 2019, ITA.CROB No. 100005 of
2019, ITA.CROB No. 100006 of 2019
AND:
1. THE PRINCIPAL COMMISSIONER OF
INCOME TAX (APPEALS),
3RD FLOOR, PHIROZ KHIMJI COMPLEX,
OPP. CIVIL HOSPITAL,
DR. B. R. AMBEDKAR ROAD,
BELGAUM-590001.
2. THE INCOME TAX OFFICER,
WARD 1(1), BELGAUM,
OPP. CIVIL HOSPITAL,
DR. AMBEDKAR ROAD,
BELGAUM-590001.
...RESPONDENTS
(BY SRI. Y. V. RAVIRAJ, ADVOCATE)
THIS ITA CROB IN ITA NO.100127/2015 IS FILED U/O.41
RULE 22 OF CPC R/W SEC.260A OF THE INCOME TAX ACT, 1961,
PRAYING TO FORMULATE SUBSTANTIAL QUESTIONS OF LAW
STATED ABOVE AND ALLOW THE APPEAL BY ANSWERING THE
SUBSTANTIAL QUESTION OF LAW IN FAVOUR OF THE APPELLANT
AND MODIFY THE ORDER DATED 12/03/2015 PASSED BY THE
INCOME TAX APPELLATE TRIBUNAL PANAJI IN ITA NO.274/PNJ/2014
ALSO SET ASIDE THE ORDER DATED 06/06/2014 PASSED BY THE
COMMISSIONER OF INCOME TAX (APPEALS), BELGAUM IN ITA
NO.723/BGM/2010-11 AND SO ALSO SET ASIDE THE ASSESSMENT
ORDER PASSED BY THE INCOME TAX OFFICER WARD 1(1), BELGAUM
DATED 26/12/2008 FOR THE ASSESSMENT YEAR 2006-07 AND ETC.
IN ITA CROB NO.100006/2019
BETWEEN:
SHRI. KIRAN M. JADHAV,
AGE: 45 YEARS, OCC: BUSINESS,
R/O. NEW GOODSHED ROAD,
BELAGAVI-590003,
PROP. VIMAL BUILDERS, 299/6,
VIMAL GOODSHED ROAD,
BELGAUM, PAN ACTPJ5991L.
...CROSS OBJECTOR
(BY SRI. SANGRAM S. KULKARNI, ADVOCATE)
-7-
NC: 2024:KHC-D:4098-DB
ITA.CROB No. 100001 of 2019
C/W ITA.CROB No. 100002 of 2019,
ITA.CROB No. 100003 of 2019, ITA.CROB No.
100004 of 2019, ITA.CROB No. 100005 of
2019, ITA.CROB No. 100006 of 2019
AND:
1. THE PRINCIPAL COMMISSIONER OF
INCOME TAX (APPEALS),
3RD FLOOR,
PHIROZ KHIMJI COMPLEX,
OPP. CIVIL HOSPITAL,
DR. B. R. AMBEDKAR ROAD,
BELGAUM-590001.
2. THE INCOME TAX OFFICER,
WARD 1(1),
BELGAUM,
OPP. CIVIL HOSPITAL,
DR. AMBEDKAR ROAD,
BELGAUM-590001.
...RESPONDENTS
THIS ITA CROB IN ITA NO.100104/2015 IS FILED U/O.41
RULE 22 OF CPC R/W SEC.260A OF THE INCOME TAX ACT, 1961,
PRAYING TO FORMULATE SUBSTANTIAL QUESTIONS OF LAW
STATED ABOVE AND ALLOW THE APPEAL BY ANSWERING THE
SUBSTANTIAL QUESTION OF LAW IN FAVOUR OF THE APPELLANT
AND MODIFY THE ORDER DATED 12/03/2015 PASSED BY THE
INCOME TAX APPELLATE TRIBUNAL PANAJI IN ITA NO.272/PNJ/2014
ALSO SET ASIDE THE ORDER DATED 09/06/2014 PASSED BY THE
COMMISSIONER OF INCOME TAX (APPEALS), BELGAUM IN ITA
NO.714/BGM/2010-11 AND SO ALSO SET ASIDE THE ASSESSMENT
ORDER PASSED BY THE INCOME TAX OFFICER WARD 1(1), BELGAUM
DATED 29/12/2008 FOR THE ASSESSMENT YEAR 2007-08 AND ETC.
THESE ITA CROBS, COMING ON FOR ORDERS, THIS DAY,
S G PANDIT, J., MADE THE FOLLOWING:
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NC: 2024:KHC-D:4098-DB
ITA.CROB No. 100001 of 2019
C/W ITA.CROB No. 100002 of 2019,
ITA.CROB No. 100003 of 2019, ITA.CROB No.
100004 of 2019, ITA.CROB No. 100005 of
2019, ITA.CROB No. 100006 of 2019
ORDER
Learned counsel Shri. Sangram S. Kulkarni for cross- objectors in all the cross-objections files a memo seeking permission to convert the ITA cross objection to ITA.
2. Memo is accepted and the counsel for cross objector is permitted to convert the cross objection into ITA subject to all exceptions.
3. For the statistical purpose, all cross objections stand disposed off.
Sd/-
JUDGE Sd/-
JUDGE RKM List No.: 1 Sl No.: 22