{"id":102429,"date":"2008-08-19T00:00:00","date_gmt":"2008-08-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-shiva-builders-and-developers-on-19-august-2008"},"modified":"2014-11-12T13:32:28","modified_gmt":"2014-11-12T08:02:28","slug":"the-commissioner-of-income-tax-vs-shiva-builders-and-developers-on-19-august-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-shiva-builders-and-developers-on-19-august-2008","title":{"rendered":"The Commissioner Of Income Tax vs Shiva Builders And Developers on 19 August, 2008"},"content":{"rendered":"
Karnataka High Court<\/div>\n
The Commissioner Of Income Tax vs Shiva Builders And Developers on 19 August, 2008<\/div>\n
Author: K.L.Manjunath & A.S.Pachhapure<\/div>\n<\/p>\n
<\/pre>\n
-..-.-Wu<\/p>\n
2<\/span><\/p>\n
16.l8.2\u00a3’1\u00a3)3 ccmfinning the order the
\nAppellate Commissioner and confirm 1:h$”:-0r(3.:&r_””}_f)\ufb01:E\u00ab,S!:?\u00a7(5.<\/p>\n
by the T\ufb01xzicil. Camnissionex of Income ,’ .:1>Ean:_;’ai\u00bbqxe;–V_.<\/p>\n
Range , Ii\ufb01azzgalare .\n<\/p>\n
This Appeal 3.5 cam.’ on\u00bb  <\/p>\n
this day, muwmra J’. deliv1ai3;9d_Vthe \u00a3;,s3.3.<\u00bbwin–.\u00bbg':–._ '\n<\/p>\n
-3′ ‘\u00a33 9 c\u00a7*m ::\u00e9_N @-\n<\/p>\n
This apmal   z;\u20ac2i\u00a5:e.:;;g1e’Vchalleaging the
\nconcmrrant \ufb01xn\ufb01ings’  passed by the
\nCmzmissigg\u00e9nt  :;–{Appea1. ‘  5} which has been
\na.\u20ac\u00a3.i;rmed:V .3;:yi..’ ;’~;,_;;e2″  \ufb01ppexxata Bfribunal in<\/p>\n
xm  60_\u00e92’3a5ng? 19:-.3?’ 15. 19 . 2003.<\/p>\n
2. $2:\u00e9T}.:\u00a7.'” a~’::\u00a2’?.:.-.%5′  game are as hereunder:<\/p>\n
 ‘3;&se:5sa\u00e9e.. _ :\u00a3.s  indulging in canstructional<\/p>\n
 ‘.mfi.:+T.'<r,_7ib.';1':,A:i..-.-+.,s\u00a7;\u00ab–..V Fear the asseawnt year 1995–9\u20ac Retm::n'<\/p>\n
 g:E?'._Ii::;:c\u00a7a'a-3;-.:  filed as; 3i3.8.1\u00a795. R\u00e9turn was taken<\/p>\n
u13"4\u00ab.fo1j"sn::\u00a71:tin37. mixing the corzxse of stzrutiny, it<\/p>\n
 was \ufb01irs\ufb01icad that the assassee had boxroweci loan in
\n  in cantravaatian of Se\/<\/p>\n
4<\/span><\/p>\n
{Appeals} . Cemaissioner cf Incoma-Ta.x  <\/p>\n
szxmsidazing the: facts and bank-grmand csf  ”<\/p>\n
halts. that in such <\/p>\n
treated as in vziclaticm of sec.2s9ss:’\u00abr;\u00a3’*–;-fie sat, and VV ”<\/p>\n
accordingly appeal was   <\/p>\n
zevenue filea an  bef-gaze:- _ Indcma-m\u00e9sx<\/p>\n
Appellate Tribunal wmch    the<\/p>\n
sauna order.   filed<\/p>\n
raismzg ting \u00a7~.,fe.7\u00a3ii\u00a2;w1rig 1:.!%*\u00a711:a3_’\u00a5;:’g\u00a7\u00a7.”:Vi.:z..V=,::..i\u00a7’VVV’:;1:est.i.::; of law:<\/p>\n
“Whether. 1′, the  ‘~a’m,\u00a211ai;e authorities wara
\naarmctj; i:i*;:.zm1;s.;:.’ng th’a:;”a sum of as.5,e3,75e\/—
\n;?.dva.n;c\u00e9=ii’  1:}; v,$’r;_i.._t3-grdfrey \u00a3D’S.\u00a7.3.va Managing
\n\u00a7a.r*E:ne:r \u00a3s\u00a3T=.$;}3::–~,g Vaussesaee: firm in favaur of the
\nasmesse\u00e9 ._f.2.-rzza Tagzisl\u00e9i mot contravene Sec.2S9$$
\non? “me , mt  thexe\ufb01ara no garezaaity under<\/p>\n
_-$ec.2″J 133 \u00a2:!:” the ‘Act ear; be leviaa\ufb01. despite bath
\n of ~ than “c*::2;;5t.;i.utute aeyaxrate legai entity zmdaer
\nV’ ‘zzim-“.2 Agt?\n<\/p>\n
\u00e9zigard the counsel fer the partiea, we<\/p>\n
 as  \u00a5:iim-E ctpinicn that the findings of the<\/p>\n
  and the isaioner \u00absf Inczmne-Tax<\/p>\n
~{A\u00a7:f>\u00a7ea..1.s} that there is int: contxaventian of<\/p>\n
A s\u00a7e.:\u00a5..}2s9ss cf the Act camzct be acceptable. \ufb01at we<\/p>\n
u W\ufb01ave aoticed that the cause shown by the assessae<\/p>\n
for dragging the penalty prccamdirxgra was suffiugent<\/p>\n
\ufb01x<\/p>\n
U1<\/p>\n
and it should have considered by the:”””a1.;\u00a73_\u00a7:{$%\u00e9;j.ung’<\/p>\n
afficer\ufb01 Considering’ the xeascning  hgy xtiaesg <\/p>\n
Ccamnissicaner of Income-Tax :v.J{\u00a3pb\u00a7F\u00a5e’aJ.\u00a7:} <\/p>\n
been further affirmed by  \ufb01re’ <\/p>\n
the apmioa ‘that the caus’e:{“:.:2;a:w:;? by vt\ufb01ice \u00e9\ufb01p\u00e9x\u00e9ixantal’<\/p>\n
in accepting the muggy   ‘it; paattnef’ in axdez
\nta pay iabaur cha\ufb01gtes   the bank.\n<\/p>\n
busiae-55 n\u00a2'”\u00bb’?A’s  wafiia; —   szzfiiciant
\nczause. E={er;..   D5 paici mney to
\nthe a5.$@\u00a7.:se”.>g{:’-  Vassessee coulci net
\nhave   since banking hears was
\n:31-tzsad.   ‘En ‘  \u00bb:;\u00a7:i;.%;’5;\u00e9i1z5ta.n::-as, Ccsmzissionar af<\/p>\n
Iaacaggz,-.’.-Sax  ..,(\ufb01fp\u00a7eai’.s}  and the tribunas. were<\/p>\n
V. ‘j.1;\u00a7a’\u00a3:3.ifi5e=\u00a7ci in a\u00e9\u00e9\u00e9g\ufb01ting the cazzse shown by the<\/p>\n
.. 3a,5: };\u00a7uf’f.:i.c.ie:z2t cause unit to levy penalty.<\/p>\n
313$;  i:;3’1e \u00abr\u00e9aa\ufb01ninq of the tribunal am well. as the<\/p>\n
‘VVCanmi2;s$;an\u00e9r of Inccme-?\u00a3ax {,\u00a7ppeal$} that thare 3.5<\/p>\n
 “.r;.a3;.Vht;:.c::: or sec\ufb01zssss of the Act aanzwt be<\/p>\n
a:’;’.q\u00a7:-.’z’*’*.:’e’AcA::i.a’1.:e<i. In the aircumstaacas, thaugh the<\/p>\n
 question of law is answered in favour of the<\/p>\n
" revenue, aonaidaring the baclcwgraund cf this casa<\/p>\n
<9<\/p>\n
6<\/span><\/p>\n
as there was sufficient cause shown by _f\u00a3”;’}’:iat~:*..V2_*a–.t~:=_\u00a7’ei:,=’\u00ab,__;:-.a5’e:_s~e.~<\/p>\n
to drop the penalty pxoceedings,  Va\ufb01izaaai uisb
\ndisxnissed. V<\/p>\n
Sd\/-\n<\/p>\n
Judge<\/p>\n
%’ ‘ “- _ \u00b0* .;e;2ooaaa<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court The Commissioner Of Income Tax vs Shiva Builders And Developers on 19 August, 2008 Author: K.L.Manjunath & A.S.Pachhapure -..-.-Wu 2 16.l8.2\u00a3’1\u00a3)3 ccmfinning the order the Appellate Commissioner and confirm 1:h$”:-0r(3.:&r_””}_f)\ufb01:E\u00ab,S!:?\u00a7(5. by the T\ufb01xzicil. Camnissionex of Income ,’ .:1>Ean:_;’ai\u00bbqxe;–V_. Range , Ii\ufb01azzgalare . This Appeal 3.5 cam.’ on\u00bb this day, muwmra J’. deliv1ai3;9d_Vthe […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,20],"tags":[],"class_list":["post-102429","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nThe Commissioner Of Income Tax vs Shiva Builders And Developers on 19 August, 2008 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-shiva-builders-and-developers-on-19-august-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Income Tax vs Shiva Builders And Developers on 19 August, 2008 - 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