1 IR TEE HIGH COURT OF KARNATAKA AT BANGALORE mzman THIS 1332 17'" DAY or rzovzrmm, 2039 PRESERT THE HOWBLE MR..:rus-I-Ics THE HOEWBLE MR.JUs-rim AR£VIND - I.'I'.A.N0.505 on12'eo4 '' . BETWEEN: V 1 THE cozmxssxoma cshmcoz-ré: c.R._BUII..DI2zG 9153:3135 RQAI) Bmsgnom 2 '.:==§m= a;:m:m~A cmémsstccnan or mcom TAX CIRCLE 11 " £11} C . r:';B;tJ:x.13':.1~:G¢ ., " gimsus Kazan f i " ., A.PPEI.LA"NT$ ' ;T€B¥ 3;a'=*:1 sEsHAcXIA:..A,Az3v.> Axfivt 1 ' ms PI.Z«'&.N'1'ATIGZ~¥$ a xmssmxas mm x T Emésmm IHFARTRY' 323 FLGGR §~Z0.2§, zwmmy RGAE, * EA1~¥GALfiR,E~--1 RESPQEDEKT (By Sri: R 3 §'RIS§n<IA2-iEIR'I'§§¥ a Kw; AS275.) This I.?.A filed ufs. 25mg cf the inaam Tax. fififi, 19$: arising cut cf azdar éated 22.3.23
Gé passad in ETA E0. 4?8fBangf2§33 £0:
K:
{V
exaznining the age, girth and typ:e..”0;£ ‘«<..'_tw:;fee
in the facts <35 the present_;""'ca$ga_j:a;~;;¢:1_
c:<:2:':$e@ent};y recorded a. _
2E Whether, the Tribur}a1"'-«waé; Vin»
balding that the fail': %%nm:mt%
shade trees 3.s;'G*1? 3.[L4._.§"1931j«' v'%A4?:sJ?%§:
arrived at by taiéigig 3Lntk:-._ ":13-hsideratian
the actual .~.$ale«V""'§£-.'i.<é;e_ a:<fa'i'la;'b1e fox:
subsequent asfit-2!:-;és$fi:e:§–t:. giézfajzzsé _
ragalsgd ._$.25"ifioa{V"%;hes_:"'rs:ar}:et value cf the shade
traag ti: »– at by the éssessirzg
Qfiifiéar f7$r{ Vthé pzzxpage af aoxrguting the
. %Ig?ain in ragpect af sale Qf '*:,3;:z@ez*,
.f:?Tz'~L.$.:sVV'i:'§ii;:~s*3_s"::*.:.*§;:a:é§",a has baa}? answerad by t1'z3'..$ Smart
'%?'AZ.s}'.:E'i'
§a7':1c;r;;3;:;g? the dmismn in
*E.$jI'A'§"fEiS 1:535 133. mm: smegma ms Ifififiifi mg
£232». E3m.2é9f2§§2 a,t.2?'*h gamma: mm
'"§be§%2'@&n :~:x§'.§ARvm*aA%w§&m V5,. mcezsg mx
ewzma dafiad 2?" fiamntbfir 233?, In tha
saiaé ease, sizaiiar quéstien haé arisen?
'V.
4; V.
3. In View af paragraph § Qfg the
aferesaid Judgement, we have to set Qsifia %h¢_
arder passed by all the aut§¢rities*fi$réin afi§*
ramand. the mattgr ta the; %$3%3£ing cfiieaz
witheut conaidering the §ub$t#nt$§i_flgg§tions V
mf law framed herein. A3 cfirtaifi fgéta are not
progérly ascartainéfi_b§ th§”§3$e$sing Gfficer,
we are inclined ta pags this cider inspite of
staut”b@§§$iE£fln”h£’tfiéwiearnefi caunsei far
the asséssee;a§,’q4V
;’€, Aficaifiimg ta the ieaxned caunsel fer
“thé a$SGS$$é, ma substamtiai qpastiens cf law
“a$i$é$ in this appeal. But we havé seam frcm
thé-re¢§r§s that the assassing Sffiaer has mat
*D fQ;lfi§éd aha praaeénre while aamyuting the
“§épital gains in raspeat 9f the timfier said by
‘”~§he agsaagea herein, As there i$ a yrima facia
pracédural irraularimy aemmitted kg’ the
Assessing affiaarg we have me ather qgtiefi