{"id":112356,"date":"2008-09-22T00:00:00","date_gmt":"2008-09-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/kailash-o-mahajan-vs-income-tax-officer-ward-i-3-on-22-september-2008"},"modified":"2017-09-09T22:37:54","modified_gmt":"2017-09-09T17:07:54","slug":"kailash-o-mahajan-vs-income-tax-officer-ward-i-3-on-22-september-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/kailash-o-mahajan-vs-income-tax-officer-ward-i-3-on-22-september-2008","title":{"rendered":"Kailash O Mahajan vs Income Tax Officer Ward I (3) on 22 September, 2008"},"content":{"rendered":"
Karnataka High Court<\/div>\n
Kailash O Mahajan vs Income Tax Officer Ward I (3) on 22 September, 2008<\/div>\n
Author: V.G Sabhahit S.N.Satyanarayana<\/div>\n
 AND  'V\n\nIN THE HIGH COURT OF KARNATAKA\n\nCIRCUIT BENCH AT DHARWAD\n\nDATED THIS THE 22\"\" EAT OF SEPTEMBER TOEE5] f*'\"\n\nPRESENT\n\nTHE HON'BLE MR.JUsTTcEIy.G;sEB\ufb01AETT*'*f5_~~T\n\n\"N5-. .\nTHE HoN'BLE MR.JUsT1cE\u00b0s;E.EATEAEERAEAEE\nINCOME TAE#\u00a7gEEAEmEpTgE\u00a7%2oo4'TAT\nBETWEEN: 'T T R EV ETD T\n\nsR1.KATLAsH OEMHHRJAR\nBELLARY GALEI_ ;\"_..'\n\n... APPELLANT\n\n(By sxi-.3 'S}\u00a3ANKZiR~;A'-.1*T\u00a3%'\u00a3_%\"i'  )\n\nT\u00bbVIRc9RE TAX GEEICER\n\n'WARDH1_(3)\ufb02THS\"\u00a5\n\nHUELTA.\"='\nA \" RESPONDENT\n\n7._4',(By 5:: M V SHESHACHALA, ADv.,)\n\n\"\",'\u00bb THIS I.T.A FILEEi U\/S. 26OAE or THE INCOME\n\nax \u00abTAX: ACT, 1961 ARISING OUT OF ORDER DATED\nT*.23,12.2003 PASSED IN ITA NO. 607\/BANG\/2003 FOR\n\nV._ v,THE ASSESSMENT YEAR 1998-99 PRRYING THAT THIS\n\"'~_jHoN'BLE COURT? MAY BE PLEASED TO FQRMULATE THE\n\nSUBSTANTIAL QUESTION OF LAW STATED THEREIN AND\nALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE\nTRIBUNAL BEARING ITA NO. 607\/BANG\/2003 DATED\n23.12.2003 ON THE VALIDITY OF ASSESSMENT FOR THE\nASSESSMENT YEAR 1998~99 ETC.\n\n\n\nTHIS I.T.A. COMING on FOR HEARING THIS bnf,\n\n$333331! 3., DELIVERED THE FOLLOWING:\n\nJUDGMENT\n<\/pre>\n
This appeal by the assessee is filed beingli<\/p>\n
aggrieved by the order passed by the Income~tanh<\/p>\n
Appellate Tribunal, Bangalore Bench 5’Cf “in
\nITA.No.607\/Banga\/2003a dated ‘\ufb01\ufb01 i2,2oo difor the<\/p>\n
assessment year 1998499 nconfirmingi;the order<\/p>\n
(Appeals), Kahlil who intern had confirmed the
\norder passeduhyithe-assessingvauthority, wherein
\nthe transactionfdeclared.in the regular returnS
\nas unexplaiedvineestmehttander Section 69 of the<\/p>\n
Incoma\u00e9tax Aet,Ll961l<\/p>\n
” ii. The substantial questions of law arises<\/p>\n
for o\ufb01r deter\ufb01ination in this appeal are,<\/p>\n
xdL1)’wWhether the finding of the Income~Tax
\nV”Appellate Tribunal that the sale
\n‘* transaction as revealed in the regular
\nreturns filed are taxable under Section 69
\nof the Incomemtax Act, is perverse or
\narbitrary for non consideration of the
\nmaterial fact as to whether the goods that
\nare sold under the transactions relied upon
\nby the assesse are the same goods which had
\nbeen declared under the application filed
\nunder Voluntary Declaration of Income<\/p>\n
\\},\u00a7<\/p>\n
Scheme 1997, which was accepted by ‘the7,<\/p>\n
revenue?\n<\/p>\n
2) What order?\n<\/p>\n
3. The above substantial q\u00a2\u00a7s\u00a3ia\ufb01g\ufb019r.i\u00a7wnr<\/p>\n
have been answered in ITA@\u00a7b,186\/2Q04iarising”on
\nidentical facts and law decided on \u00e92;\u00a7,2Q\u00a78 by
\na detailed order pronoaneed aebarately.<\/p>\n
4. For gthe\ufb02 reasons} assidhedllin the said
\nappeal, ITAy\ufb01eLl\u00a7\u00e9f2QO\u00a7g khich is applicable on
\nall foers”to the faots of the present case, we
\nanswer the substantiala\ufb01aestion of law No.1 in<\/p>\n
affirmatiee and substantial question of law No.2<\/p>\n
,_as per final order and pass the following:<\/p>\n
ORDER<\/p>\n
“_”t$he”a\u00a7peal is allowed. The order passed by<\/p>\n
Vl_the RIncome#tax Appellate Tribunal, Bangalore<\/p>\n
 ‘*v::”* in l’l’A.No.607\/Bangalore\/2003 for<\/p>\n
l\ufb02asseesment year 1998-99 confirming the order<\/p>\n
ll*passed by the Commissioner of Income–tax Hubli,<\/p>\n
‘R”\u00bb\u00bb&ho inturn had confirmed the order passed by the<\/p>\n
Assesssing Officer, Hubli is set aside and the<\/p>\n
matter is remitted to the Assessing Officer for<\/p>\n
\\93<\/p>\n
passing fresh orders in the light of “\ufb01h\u00a7 _<\/p>\n
observations made in the body of the ord\u00e9f. : m”~ ”<\/p>\n
\\’   _<\/p>\n
Nd\/<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court Kailash O Mahajan vs Income Tax Officer Ward I (3) on 22 September, 2008 Author: V.G Sabhahit S.N.Satyanarayana AND ‘V IN THE HIGH COURT OF KARNATAKA CIRCUIT BENCH AT DHARWAD DATED THIS THE 22″” EAT OF SEPTEMBER TOEE5] f*'” PRESENT THE HON’BLE MR.JUsTTcEIy.G;sEB\ufb01AETT*’*f5_~~T “N5-. . THE HoN’BLE MR.JUsT1cE\u00b0s;E.EATEAEERAEAEE INCOME TAE#\u00a7gEEAEmEpTgE\u00a7%2oo4’TAT BETWEEN: ‘T […]<\/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-112356","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nKailash O Mahajan vs Income Tax Officer Ward I (3) on 22 September, 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\/kailash-o-mahajan-vs-income-tax-officer-ward-i-3-on-22-september-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kailash O Mahajan vs Income Tax Officer Ward I (3) on 22 September, 2008 - 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