{"id":107853,"date":"2008-10-21T00:00:00","date_gmt":"2008-10-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-the-oriental-insurance-co-ltd-on-21-october-2008"},"modified":"2017-01-08T01:35:14","modified_gmt":"2017-01-07T20:05:14","slug":"the-commissioner-of-income-tax-vs-the-oriental-insurance-co-ltd-on-21-october-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-the-oriental-insurance-co-ltd-on-21-october-2008","title":{"rendered":"The Commissioner Of Income Tax vs The Oriental Insurance Co Ltd on 21 October, 2008"},"content":{"rendered":"
Karnataka High Court<\/div>\n
The Commissioner Of Income Tax vs The Oriental Insurance Co Ltd on 21 October, 2008<\/div>\n
Author: K.Sreedhar Rao C.R.Kumaraswamy<\/div>\n<\/p>\n
<\/pre>\n
1% was Hxaa cuuar my KARHATAKA, BANGALQRE
\nB\ufb01?ED THIS wag 21″ was my acmassn, 2998 { 2<\/p>\n
FRESEET<\/p>\n
wag H\ufb02N’BLE HE. JU$TICE m.3REEnaa3_\ufb01AmT[-  ”<\/p>\n
any
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ITA N0 252 at gags
\nagw\ufb01am \u00bbi%.<\/p>\n
3. THE m0mm1sa1aNERf0F.x\u00a7t\u00a7m3″w3xf;_
\na R B\ufb01l\ufb01\ufb01l\ufb01\ufb01 5 “‘: ra -“.1
\n%GEENE RQhD*
\nE\ufb01N\ufb02%LORE5’K_  1<\/p>\n
3% $53 EN\ufb01G\ufb01E Tgx as$;\u00a2\u00a7R’:Tms3
\nWh\ufb01b aawa ‘.V’g\u00bb *.”v”\n<\/p>\n
m R \u00a7UI;\u00a7:N@’_
\nQ\ufb01\ufb01\ufb01\ufb01\ufb01 naan’-5
\nsagaagma\ufb01<\/p>\n
… \ufb01P?ELLkNTS<\/p>\n
“_  \u00a3\u00a7y $3: ; M’? S\ufb01\ufb01\ufb01\ufb01\ufb01\ufb01\ufb02ba ~anv.;<\/p>\n
-CXyw\u00a7E m\ufb01xwiaz INBERANCE $G.;LTE.
\n{,’9:vI\u00a31QmA; mryzagwa
\n~\u00bb Nw;22@2W Fiw\ufb02\ufb01<\/p>\n
\ufb01mvzymgykya mega<\/p>\n
‘7″m\u00a7v,\u00a7 waxy RGAB<\/p>\n
‘\ufb01\ufb02\ufb01\ufb02\ufb01\ufb02\ufb01\ufb02\ufb01\ufb02\ufb01l<\/p>\n
v “\u00abEAE@A$&RE 5&9 Q94.\n<\/p>\n
… RESPGNBENT<\/p>\n
‘:Ph:3.a 33?: is fiiad ufm\ufb01\u00e9\ufb01-*3 vzsf I.T.2-‘mt,
\nl\ufb01\u00e9i axiainq taut inf \ufb01rdmr dated ll-l=l3!-2B06dan-mi<\/p>\n
C\u00a3:\/\/,,<\/p>\n
T33 ‘I\ufb01m zzaapmnndent failrad ta deduat <\/p>\n
remit the T135 amwunt ts.\u00bb the revenue.   <\/p>\n
i\ufb01mzsad zmstiaa ms: the: raapanrzientzg <\/p>\n
fmznd; that tha :r:es.pmndenE:   :’_\u00a7’.}..::.’4\u00a7I.’v’.’\u00a7’.._ra..\u00a7V,”_E’.”.”lC.’?…: <\/p>\n
mandata C}-f Sac. EAMEA3 .g  1′–I_enc:\u00e9’,= “<\u00a7ire\u00a2.t'–\u00a7=:i  'th\u00e9.-7 <\/p>\n
we\ufb01syarsyr tam ciapazassit
\nz?-m'tm:'Emt: mt: the TDS   'V<\/p>\n
a. Tim 3.19:'.  the
\nma\ufb01a: 9f the   in
\nagsyaal at  the xaapcrzndent<\/p>\n
g-&1*:"i:,1y  The dirasztiean to<\/p>\n
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__.2::j@ai:   theta "'=\u00bb::s::.*\ufb01a.:::.~ 32$ rsncmfizmaad. The<\/p>\n
\u00a7:".:ge;az:::%;i*x1'T=z\ufb01&}:3.%:w\u00ab.%  pamnitted under the mrder ta<\/p>\n
  onmr the intamst liability<\/p>\n
 far s.=:\u00bb:w.'\u00a7:\ufb01""=:;~\u00a7'4tha aaaeaazmnt year. The zevenue<\/p>\n
 :V".:\u00e9\u00e9s;;.;%.g2;\u00bb:;\u00aba;%;m:41" by that mrciesx" af the Tribunal in<\/p>\n
  the: .i.nVi:m:aat baa filed the apyeal. The<\/p>\n
"~."i:'.fVVQ;55;:'2z':1'.~.\u00a7'.'f$!fiQfT.'\u00a7Z has; mrzzt yrafarxad axry appeal<\/p>\n
\u00abagainst: the c-xzclmr ta: tha extent advezrae tr} its<\/p>\n
1?.z1*s';as+r&at .\n<\/p>\n
egg<\/p>\n
g” In. tha abava appeal, the fallowing<\/p>\n
aubatantia\u00e9 qaeatimn\ufb01 \ufb02f law axe fermulat\u00a7d <\/p>\n
far wan\ufb01i\ufb02aratianz<\/p>\n
“i\u00a7 Whather tha Tmibunal wag cox\ufb01ag\ufb01qi\ufb01<\/p>\n
balding that mm interaat nae@”\u00a7&~g\u00e9id;3F ?\u00a7&}<\/p>\n
aaaeaaee fez mam dedumti0\ufb02  \u00a7f  TBS\u00a3\u00a7ei\ufb01\u00a7_FC<\/p>\n
man8agmam\u00a7ial\u00a7 aftax having \ufb01el\ufb02 tha\u00a7 W\u00a7h@
\naaagaaae was liabia ta \ufb01a\u00e9nat TBS” an ,tha
\nimtarast camganant pai\ufb01 by”h\ufb01#i\ufb01g ramanda\ufb02 ta<\/p>\n
vazify aextain fac\ufb01@ -&u\ufb01 .EQ%Q\ufb01mputG the<\/p>\n
intarast? __ Aw_ x<\/p>\n
:1} Wh\u00e9thsig t\u00a7\u00a3”Txibun\u00e9i” waa cmrxeata im
\nhmldimg \ufb01hat th@$\u00a7 wag :K;’specific pzeviaion
\nta deduct \ufb01ES\u00bb\u00a7efmi\u00e9.i\u00a3aerti@n af Clause ix tn<\/p>\n
a%mtimm-1%4\u00a7\u00a73\u00a7’\u00aef \ufb01h\u00e9 Amt and therefare, the<\/p>\n
gawa&a%\u00a7& ma\ufb01a: a h aafide and xeaamnabla cause<\/p>\n
‘h$\ufb01;\ufb01Q:,\ufb01\ufb01dg\u00a2mmi tax and \ufb01ance; ma intereat<\/p>\n
am\ufb01arf\u00a3\u00e9&\ufb01$Qni2\ufb01l\u00a7lA3 was lgviahle when such a<\/p>\n
z’=plea wag mat taised? ”\n<\/p>\n
3 “Q ET jTh@, txi%unal. maid. that th\ufb02 raspmn\ufb01ants<\/p>\n
“afQ’um\u00a7t anxitled ta pay interest an the<\/p>\n
R”wn@\u00e9\ufb02umta\ufb01 TEE amcumt ainca the said liability<\/p>\n
 =i$ im tha natuxa wf genalty. in this regard,<\/p>\n
the txibunal re\ufb01igf\/Egan tha decisian cf this<\/p>\n
mazwmrf: in Mittal 31:94;-1 Ltd. ‘.33. GIT, 240 ITR,<\/p>\n
“?$’?.\n<\/p>\n
‘E.. In the Efittal Steal ma\ufb01a, the pr-:>*e’\u00a7;’$a:.\u00a5.. V’*tt.\u00a7_.f}<\/p>\n
Saw. 2% was urxszier arsmaidsaratien. <\/p>\n
g::*:mria;=::y zsemywwexs levy sf \u00a7eIifs1ltf3r :2.f._<\/p>\n
ciae\ufb02urctimm ia zmt effeaft-:’.~:g*:1 f::a_r” anj; Vxm1i:f\u00a7.<\/p>\n
zeaaaazfm. Eiaawevaz, sec”. “\u00a331 _:i.a “-a _ d3.at;j5.nct
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that fair ba};”at\u00e9g*g.a3′.’ 1SEa\u00a7,PE*;uasi91t””_ai:=;’E””‘\u00bb..t:a\u00e9-.3-1 far any
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gay inter\u00e9ssgt _  gate of 12% p.a.<\/p>\n
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 r;;;:nat1;\u20ac;$;:3;.\u00a2V\u00e9a;:\u00a5\u00a7 a penalty. In that view, the<\/p>\n
u_ '%.".';.';!SLi'33.i";:"*.;'\u00ab":'\u00a7\u00ab"'.' 3:*i:*.:,.di:1g :::f the tzrihzmal is $21: amide.<\/p>\n
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" x-mrenusa .\n<\/p>\n
 1″,’: is: pertinent tax mantra ‘chat: moat Gf<\/p>\n
szm *a.r’:E.atim\u00ab~3 in than. bicptmz Vahiazia accident =.-arm:<\/p>\n
$\/<\/p>\n
get awmpamaatian balomg ta paarer strata ef<\/p>\n
tha mmciaty. They’ may nmt incur any ta\ufb01z<\/p>\n
1ia;m’.:z.itw.. ‘ma tribuztmi has rightly dim;;_t.=\u00a7_;9.”.;~?””<\/p>\n
that the imtexeat paid abava Rs.5$,\ufb02QQ{?ai$Qt\u00a7<\/p>\n
ha aylit and apxamd mvar thaJpa%iwd f\u00a3m@”th\u00e9 _ <\/p>\n
data intaraat is directed :3 ha \ufb01aid \ufb01i;i’ita.”<\/p>\n
paymamt. if the ap:ea\ufb01 ‘@\u00a7\u00a7r ia_’giva\ufb01_ in
\nmajar&ty’ af caaea,vftha f\ufb01\ufb01\ufb01\ufb01gn\ufb01ant m\u00e9y  mat
\nLamar liability ta pay a\ufb01y T\ufb01$.a:E\ufb01 \u00a73e sweat,<\/p>\n
the zwspmu\ufb01ant’&amit3 TBS a\ufb01c\ufb01n\ufb01 as directed<\/p>\n
\ufb02y t%e \u20acrib\ufb01ng;\u00a37tha \u00a2avenue is d\ufb01reated ta
\nbald. \ufb01ne dmattci,\u00a7\ufb02\u00a7uity*v\u00a7y’ issuing’ natice ta<\/p>\n
ths \ufb01\ufb01\ufb01\ufb01\ufb01\ufb01\ufb01 %hQ’hav& \ufb01acaived mompenaatimn ta<\/p>\n
5find wit th\u00e9ir t\ufb01\ufb01 liability an the interest<\/p>\n
z\u00e9ma\ufb01v\u00e9\ufb01g if i\u00a7\u00abia fmum\ufb01 that there is a tax<\/p>\n
‘”;iabiLity>e\ufb01 the pataan Qameennad, the revenue<\/p>\n
‘*xfabm$L\ufb01 zm\ufb01ilact the tax \ufb01ram the parsan<\/p>\n
‘mancargad and xafumd tha amaunt to the<\/p>\n
“za\ufb01g\ufb01m\ufb02emta So alga, if thaxa is na tax<\/p>\n
 “~Eiabi\u00a7ity on the ;paxaon. mmncerned, the TDS<\/p>\n
awiiamtad ahaul\ufb01 ha xsfunmed ta the<\/p>\n
scaspamrz\ufb01antg. swf zmurse with intmraat in either<\/p>\n
‘C?r’1&$rE’ ..\n<\/p>\n
E-a7\u00e9:1i?:?:: the ahsmva smaervatiwna, the -1~ <\/p>\n
:2. a em. 1~:ruw\u00bba=:i \u00bb<\/p>\n
Tu\ufb02g@%\u00a7,%<\/p>\n
juaqe<\/p>\n
$9.3 *<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court The Commissioner Of Income Tax vs The Oriental Insurance Co Ltd on 21 October, 2008 Author: K.Sreedhar Rao C.R.Kumaraswamy 1% was Hxaa cuuar my KARHATAKA, BANGALQRE B\ufb01?ED THIS wag 21″ was my acmassn, 2998 { 2 FRESEET wag H\ufb02N’BLE HE. JU$TICE m.3REEnaa3_\ufb01AmT[- ” any $9 H\ufb02N’ELE MR. aUs?Icg_c.\u00a7}x\ufb01\u00a7A3AS\ufb01%\u00a5Y’ ITA N0 252 at […]<\/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-107853","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nThe Commissioner Of Income Tax vs The Oriental Insurance Co Ltd on 21 October, 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-the-oriental-insurance-co-ltd-on-21-october-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 The Oriental Insurance Co Ltd on 21 October, 2008 - 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