{"id":114929,"date":"2008-08-01T00:00:00","date_gmt":"2008-07-31T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-jupiter-bio-science-limited-on-1-august-2008"},"modified":"2017-02-01T18:44:59","modified_gmt":"2017-02-01T13:14:59","slug":"the-commissioner-of-income-tax-vs-ms-jupiter-bio-science-limited-on-1-august-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-jupiter-bio-science-limited-on-1-august-2008","title":{"rendered":"The Commissioner Of Income Tax vs M\/S Jupiter Bio Science Limited on 1 August, 2008"},"content":{"rendered":"
Karnataka High Court<\/div>\n
The Commissioner Of Income Tax vs M\/S Jupiter Bio Science Limited on 1 August, 2008<\/div>\n
Author: V.Gopalagowda & Nagaraj<\/div>\n
11? THE HIGH COURT 0? KARHATAKA\nCIRCUIT BEECH AT GULBARGAH.\n\nFRESERT\n\nmm I-IOIPBLE me. Jusmcm v. Vaopgjga  \u00e9 \n\nmm Hozrnm ma. wanc\ufb01 \nvamp mm mm miiz\u00e9 QkA\u00a7:{\u00a7asr 2968*\n\n \n\n2. The cammissiajzzg\ufb01bf \n{).R.Bt1i1..d..i11g.:,  \"  \nGulbaifga. \n\n2. The Assi-23,332: Ca$m.15;1i$si:3\u00a71s:'cf II1CGII}.6~TaX,\nCiireztic--1,  % _ '. 3  \nC.R.\u00a53m'ldir1'g \n\n _ A Gujb\u00e9grgga. V ...Appe11ants.\n\n gg;kY%32:; ;a\u00a7a;%;$;*r:~:n:, A.D'J.}\n\nV  Ju\ufb01ii\ufb01f B_'i97sC\u00a7\u00a3:1c& Limited\n\n '  Eugasti\u00e9\u00e9l Areag\n \" .  &..R\u00a2spo:1dcnt.\n\n   {BY$R:. A. S\u00a3iA1\\\u00a7I{AR, A\u00a3}'\\.2\".}\n\n   Hisomc Tax Appeal is filad t.1[s.;26{)A <:.1fI.'i'; Act,\n V  19*51'*\u00a3a3 farmulat\ufb01 the substantial ques\ufb01en\ufb01 af iaw statad 1:5\n _"t;h2:: {app-cfai and allow the appcai and set: asidb the: orders\n\n\\\\V\/\n\n\n\n13\n\ncansideratisn by the Assessing O\ufb01icar. Thersfigre, the same\nhave bean m\u00abappmc:a\u20ac':\u00e9d by both the Appellate Authorities\n\n recorded valid and cogent reasens, the same are zsigher\n\nshown as mmneous or error in law by "\u00a3ha;'_rr;%\u00a7;en*:3.c"<:f\u00a7\u00a7:1i'i;\u00e9E:\u00a7&'\u20ac63i\n\nanswer the absve substantial qu\u00e9st\ufb01gn of'v\u00a3a2v.fI"gim\u00e9\u00a7i\u00ab--v:z1 this \u00bb "\n\ncase in its favcur and thexjgfare    samtz\nused not be answered in it\u00e9   u  \n\n'%'. Szi AI'avind,;  'far appellant in\njusti\ufb01cation of t\ufb01{':V   by the Assessing\nOf\ufb01cer   a strong re\ufb01anczs\nunder the pr\ufb01uaz\ufb01sioizs 1% 28A, QSAA and 2&3 of the\nKarnatakag. Sage-sL""Pa\u00a7:h  cvzmiiending that the check\n   $tate Gcnzamm\ufb01rnt. 'F116 relevant\n\npz*0v'i3i\u00e9I3.jsV '\u20ac;f::V's;:_e:c?i;:;:%I;\u00a7.i.~38-A62} and clauses are: cxtractad as\n\nT' V .  3\u00a7'E'3;'$'\u00a5_\u00a5Ii'1d\u20ac17__\n\n"  "\u20ac12;  cs\u00e9vncr :31' per*s\u00a7:1\u00bb-i3:1-cham at' a gems vehicie:\n\n   book % aasc ma\n\n     \n\n?--'A!;;0\n\n,'  ':  4'\n\n\n\nPradesh ta Kagnataka Stats fer which tn: Karnataka \n\nentitled ta recevrsr the cemrai sales tax under the__   _\n\nof 1:11: Centrai Sales Tax Act. Thez'cf:31'\u00a7: ,mthc it?"-\u00a2;:;i*:i\u00e9=i}\u00a7i..  ., 'V \n\nfer the Revenuc submits that the  iz\ufb01ci\ufb01d\u00e9d\u00e9' \n\nAssessing Officer in his ()E'd\u20acI' an:.\u00a5; t21e at\ufb01mz\u00e9 ;1rcV-aris\u00e9ieyzzsw grgme  w\n\nKS'? Act am nut mftrrsd, but the :j'u:s_\u00a7\u00a7:i\ufb01s s \u00a2\u00a2 :<m-xusion\nin suppart 0:' the \ufb01nding  him, Whe has\nrightly mid that thgge is  an record\nprcrduced by mg.    acquired these\nmashine1'ies, --b\u00a7;  guppli\ufb01rs situated 11':\nAndhra Px*\u00e9{:icjs\u00a7}   ~ is Cfiti\ufb02t\ufb01ii for ms relief as\n\nprayed in its 1'eti;:*:1s.V' -_ * '\n\n  cauns\u00e9z Sri. Aravind me ralie\u00e9 on an\n\nunr\u00e9ipgg\ufb01ggi  af this Ceurt in the $333 of THE'\n\n \n\naa;\u20ac;%&%k as zmcm mx. mmgwm Am\n\n  ms. zaps 135., mmasaaz in 1.215.\n\n   5333591 aw 1.9.3. zaasszzaaaz \u00e9tspased  at: web\n\n '   209'); igherein this Court has ciearly mid that 3.\n\n\\N\/\/\n\n\n\n19\n\nmachincrlcs alleged to have been purchasscl \n\nsuppliers situated in Secundarabad. Ekgain by ana _t\u00a7i\u00e9I*5 \n\ndated 23022004, 116 has speci\ufb01cally di;'\u00a7?Ct\u20acd{i1\u20ac~j\u00e9;$$\u00a75%'S?-\u00a7\u20ac_:'4 '= \n\nta furnish the details regarding the mo\u00e9ig \n\nthe suppliers in rcspect of ma\u00e9t\u00e9xgeri\u00e9rs, an \n\npersarzal appaarance was made by    RV.\nRag an beha\ufb02 of ma: assesseg' Nd'.  furnished by\nthan: as diracted  t_:'v3:  that" Even an\n12.93.2004<\/pre>\n
 t..I’3.ay:_.   \ufb01foduce evidence
\nrewrding machjn\u00e9ji\u00e9a ” did not furnish the
\ndetails   (fate or!’ payment and bank
\ndetails and f1i#’f?\u00a7+\u00a7tTF..V  Jtlw Assessing Qi\ufb01cer has
\na<:1;c4_i..v.;:*r*.<-,j_sscd_.\u00bb\u00ab.%\u00a7.' 1__%'e:'tt:\u00a7:'  cmmpanics from whem the<\/p>\n
ma\u00e9hjlx\u00e9fissz\ufb01  have been pmthased by the a5sessce<\/p>\n
Z319c0nfn"\u00ae;'\u00abVfh\u00a7'$\u00e9}e$=\u00a7'ade to tilt': assesses mitt: a sakes tax<\/p>\n
_   \u00e9ata at' paym\ufb01nt, date 9:' deli-vary and aim –<\/p>\n
  Csmpi\ufb01e mature and descriptien of the mazzkzin\u00e9ries.<\/p>\n
 fit) {ianfnmatio\ufb01 came from 2116 two Ci)I2{I}}8I1i\u20acS, ca\ufb02ing<\/p>\n
'V A' h\ufb02tizem ta fumish \u00a3113 details anemer rcmin at 16 gr<\/p>\n
piac\ufb01d reiiance upen the unreported judmant r@fczf;i:. \u00a7'.\u00a7o<\/p>\n
supra in support of his legal submissien that the   <\/p>\n
assesses fez' having acquired machinax\ufb01gs whicr\ufb01is ;\u00a7:<.\u00a7v8,b1\u00a7:" " ~ 2<\/p>\n
property rims about more than Rsw6.di\u00bb'..} CZ':_'\u00a7'1'3i"t?:S   <\/p>\n
supported by acceptabls daci\ufb01zignt\u00e9ifgf'
\ndocumsnts am rmt predufzed by e,vsse 3Se:e ':'Ab\u00a7f\u00a7'ore the
\nassessing Officer. Th:   a fact f\ufb01dizzg
\nauthcrity on aypm\ufb01\ufb01a\ufb01cn ibf  C'\u00a5'id\u20aci'1'1C\u20ac an
\nracers! has f\ufb01C{?Yx'i\u20ac'\u00a7\u00a7  pf'   ii{\u00a71di12g that new
\npmductian at Ecietails as czalled far by
\nhim in justi\ufb01caxio\ufb01   gm furnishing the relevant
\nmata\ufb01al kzfcniiai\ufb01en  bank the cheques were
\n\u00a7$$u\u00a7\u00a7    it for having purchased 31:\n<\/p>\n
m\u00a73′.c1’1i:\u00a7,\u00e9:$\u00a7.e$–v and Wh\ufb01 has encas-had would have<\/p>\n
 ,_g\u00a2$n ri&\ufb01i\u00e9cte$g’i}i9ij’;t%2.iic!’;3:ass bank is? issuance of chaquss ts {has<\/p>\n
_  is ;a..f\u00e9.\u00a2::t,v the same is 130% predated by the assessse,<\/p>\n
“tbs Assessing Qmcer has ma that the assesget<\/p>\n
  ‘j:#;,3 3f’ ‘1::6V 1?: pI*\u20ac3’V\u20acd its claim as required in 13.33.? as the burdsn af<\/p>\n
 :5 upon it ta jus\ufb01fy \u20ac113 aiaims. Th\ufb01f\ufb01f\ufb01f\ufb01. th\ufb01 \ufb01nding cf<\/p>\n
\\;\\V\/<\/p>\n
   sgtzt\ufb01ch – . V ‘<\/p>\n
fact. recorded by the Assessing Of\ufb01csr an the corfg\ufb01afian<\/p>\n
Eettazs said ta have bsen. issued by the $upplie;’$5\u00e9_:”\u00a7\u00e9\u00a7?Ii\u00a7_{:f’:__j:. _<\/p>\n
refemed to by him in his order at pagg #30.  ” <\/p>\n
Am1cxurs—C hcferc us, the same rsads’-as =_j\u00e91;\u00a31<tIe:';'\u00bb._   V<\/p>\n
'The above zwo  who
\nsupplied machiner\u00e9m to my "  ma)
\ncrores ofmpees. 9' a sales wQzt?2v.\u00a2r0z'es are .mm:Z\u00e9
\nto a single wmpang,   'Kl.  "to
\nsupply the equipments ether  also. It
\nis surprising to rwta thzzt  is
\ncarrying on such' 5,; bigfv\u00e9lzzrrze' of.;b2zsir;e:ss is Hat<\/p>\n
1 hauls' czzsgs  "\u20acI$S;\u20acSS\u00a3\u20ac ccrnpcmy
\nitseif' taf\u00e9\ufb01e   \u00e9f'–nay? obtained from
\nthe cernpan z'\u00e9:\u00a7'v:Lrf:e.V}~.,xv:ze:;:\u00a3?\u00ab_5z:=ld– tfze macfzineries ta
\nthem.  has dE$.9 mt iimte. The asserssee
\nwas Said ._a"bou\u20ac'~.._t}e:z\u00e9= re*\u00a3ui*'s2\u00a3?:g of Eezters of {ms
\nand czskgd to \ufb01gmish the carrect address and alsa<\/p>\n
   The letters \ufb01led by the<\/p>\n
. iass\u00e9ssege' 9?: " 1.2, 03, 04 \ufb02wugh beam Setter pads of
\n iP2e'tze\u00a7o' it is interesting in note that even<\/p>\n
\u00e9'.:;9\u00a5'__ :eze\u00a7:m4ek%% zzumker or stature cf the<\/p>\n
 who sigrzs\u00e9 the letter new<\/p>\n
_ avaizabs\u00e9.' !'?"i this Isac\ufb01cgreurzd rezurras afZe\u00a3\u20acerg by<\/p>\n
   give rise $0 Q recssonaab\u00e9e
\n  t?m\u20ac__ \u20ac929' \ufb01msac\ufb01erzs are :29: nermaf and the<\/p>\n
    "\u00ab\u00e9:::3$e;s:~see wants to minis the reaifacas'.
\n Tim' fmding of fact remrdcd by ih\ufb01 Assessing Officer in<\/p>\n
  1 . . _ \ufb01\u00e9t\ufb01fcr is 2311 wager appreciation of lsgal @'1:"i.-dance an recgz\ufb02<\/p>\n
'M,\/"\n<\/p>\n
faregoing reasons can the substantial question in faszour\ufb01  <\/p>\n
revenue, then’-: is I10 need for us :0 remand the c_as%c”tUV.’f\ufb011i=: <\/p>\n
Assessing Qf\ufb01eer far his i’\u20ac=\u20acQIi$\u00a7dCI’atii’.)I_3 …. .. ‘<\/p>\n
1?. For tha aforesaid raassns  subzz\ufb02im\ufb01al (‘;i;:*?::\u00a7s*;ti’0:i’1~..<\u00a7!'v '<\/p>\n
Raw wouid \u20aciI"iS\u20ac and 1:113 same is  'iii. fa2:;{\u00a7u\u00a7*';\u00a7<\u00a7fVVthe
\nrevenue:-:. We allmv tm  ._\u00a7\u00a2\u00a7':\u00e9;:id\u20ac't\u00a31\u20acvViE1ii:\u00a7ugned
\nerdsr passed by bathjhc:  and restate
\ntha arder of the  Cfiic\u00e9f\ufb01';   ~.\n<\/p>\n
          Sal:\n<\/p>\n
  …..  ‘
\n3i3i1”&\u00a7e<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court The Commissioner Of Income Tax vs M\/S Jupiter Bio Science Limited on 1 August, 2008 Author: V.Gopalagowda & Nagaraj 11? THE HIGH COURT 0? KARHATAKA CIRCUIT BEECH AT GULBARGAH. FRESERT mm I-IOIPBLE me. Jusmcm v. Vaopgjga \u00e9 mm Hozrnm ma. wanc\ufb01 vamp mm mm miiz\u00e9 QkA\u00a7:{\u00a7asr 2968* 2. The cammissiajzzg\ufb01bf {).R.Bt1i1..d..i11g.:, ” […]<\/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-114929","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nThe Commissioner Of Income Tax vs M\/S Jupiter Bio Science Limited on 1 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-ms-jupiter-bio-science-limited-on-1-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 M\/S Jupiter Bio Science Limited on 1 August, 2008 - 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