C IN THE HIGH COURT OF KARTAKA AT BANCALOE D?TED T{IS THE 18TH DAY OF JUNE 1998 BEPORF THE HONBLE MR,JUSTLCE V.K,SI3HL 125S6589B IN W,P,1254/98 BETWEEN: MIS, G G Gugwad, Tobacconists Gen,Merchants, Fort Road, Gulbarga585 101, rep, by one of its Partner, Sri,Karitilal 3 Shah, Aged about 68 yrs, 5/0 Sri Javerchand Shah, ,,Petitiorr (By ri K S Ramabadran for Detr) The Asst, Commissioner of Income Tax, CircieIcum— New Assessees Circle, C zlbarga, , , Respondent (By Smt S Sujatha HCGP) , , , 2 /2/ W,P filed u/a 226 of theConstitutiori of India with an affidavit praying to: Quash vide Ann,F dtd, 30,3,98 by the resDoent ar eto,, 998 BETWEEN: M/s, GG.Gugwad, Tobacconists & Gen,Merchants, Port Road, Gulbarga585 101, rep, by one of its Partner, Sri Kantilal 3 Shah, Aged about 68 yrs, s/o Sri Javerchand Shah, ,,Petitioner common in all petitions (By Sri K S Ramabadran) The Assistant Commissioner of Income Tax, CircleIcum— New Assessees Circle, Gulbarga. , ,,Respondent conmon in all, (By Smt, S Sujatha HCGP) W,P filed u/a 226 of the onstitution of India with an affidavit graying to: Ju sh the order dated 30,3 98 and the reaular assessment order dated 30,3,98 vide Ann,H and M and 0 and etc,, s1 Ps are coming on for Orders this day, the cout made the following: , , 3 ORDER P,12554 1998 It is pointed out by the le med counsel for the petitioner that basis for re—assessrwnt is V nonest 1 since the i*àwe.s under the Entry Tax Act have not taken the action as it has become time barred, I have cjs’Jred ovr thc mettr, There is no final adjudication by the authorites under the Entry Tax Act, It was only ar information on the bajS of which the reassessmnt proc. edings were initiated, The proper course is t6 cai1enge the reassessnwnt order is to file th appeal, The petitioner may nw file tie appeal witiin a period of six weeics from today, If the aopeal is filed within t1e freaid rioJ ebietn eraing liIrltdtlsi w ul not be tak r, Petit 4 ons stani disposed of, r by, c.by,\ tr r k*o 1142