2005 (4) TMI 27

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.... then the assessee's share was including it for the purpose of taxation to the extent of 1/5th only? 2. Whether the Income-tax Appellate Tribunal was legally correct to hold that when co-owners had not challenged the order of the Magistrate, it was not open to the Revenue to question the same while it is a cardinal principle of law that decisions of the civil courts were not binding on the Revenue who was not a party before the civil court?" The present reference relates to the assessment years 1984-85 to 1987-88. Briefly stated the facts giving rise to the present reference are as follows: The respondent-assessee owns certain land at village Makkarabpur Palhera, Tehsil Sardhana, Meerut, measuring 13 bighas, 5 biswas and 7 biswa....

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.... namely, Sri J.K. Chauhan, which did not justify the respondent's interest and of his sons. He was of the view that the land revenue record showed the assessee-respondent as the owner and, therefore, the interest was, accordingly, assessable in the hands of the assessee individual which order has been upheld by the Deputy Commissioner (Appeals). However, in further appeal the Tribunal has upheld the claim of the assessee in the following words: "The rival submissions have been considered. The assessee owned certain agricultural lands situated at village Mukkarabpur Palhera, Tehsil Sardhana, Meerut, measuring 13 bighas, 5 biswas and 7 biswansi. The assessee had acquired bhumidhar rights in the said land after the U.P. Zamindari and Land R....

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.... counsel for the Revenue. Nobody has appeared for the respondents. Learned standing counsel submitted that the jurisdiction of the civil court is barred under section 293 of the Income-tax Act, 1961 and, therefore, the decree passed by the civil court was not binding upon the Revenue. He further submitted that as the decree was passed ex parte and without any contest, it has no binding effect. The submission is misconceived. Section 293 of the Act applies in a case where some action or order of the income-tax authority constituted under the Act is being sought to be challenged before the civil court. In the present case, no such action or order of the Income-tax Officer or any of the authority has been challenged in the civil court. Furt....