{"id":11761,"date":"2010-03-09T00:00:00","date_gmt":"2010-03-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/p-v-ponnen-decd-by-lr-stephen-vs-the-dy-commr-of-income-tax-special-on-9-march-2010"},"modified":"2018-04-01T13:33:37","modified_gmt":"2018-04-01T08:03:37","slug":"p-v-ponnen-decd-by-lr-stephen-vs-the-dy-commr-of-income-tax-special-on-9-march-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/p-v-ponnen-decd-by-lr-stephen-vs-the-dy-commr-of-income-tax-special-on-9-march-2010","title":{"rendered":"P V Ponnen (Decd) By Lr Stephen … vs The Dy Commr Of Income Tax Special … on 9 March, 2010"},"content":{"rendered":"
Karnataka High Court<\/div>\n
P V Ponnen (Decd) By Lr Stephen … vs The Dy Commr Of Income Tax Special … on 9 March, 2010<\/div>\n
Author: K.L.Manjunath & B.V.Nagarathna<\/div>\n
IN THE HIGH COURT OF KARNATAKA AT BANGALORE\nDATED THIS THE S\" DAY OF MARCH, 2010'o\nPRESENT\nTHE HON'BLE MR. JUSTICE K.L. MHHJUNATH %\nAND\nTHE HON'BLE MRS. JUSTICE E V. NAGAHATHNH'Hl\nx.T.A.No.24b3\/2o05_'~F\nBETWEEN:\n\nP.V Poonnen (Decd.)W$y_ZfFD\n\nStephen Poonnen, 39 yearsgjl _\n\nNo.3, Villa Delmar, 3*\" \"gV='\u00aba.\n\nSarjapur,Road}~T Woo\"; ?'voVo\n\nBangalorej3\u00a7f_ \"'4 Ke\ufb01\"~' jl .. APPELLANT\n\n(By AdHoaateTSrl}$.Parthasarathi)\nAND:\n\nThe;Beput\u00a7=CommiSSioner of\n\n\"r_ Inoome\u00e9tax, Spegial Range~2,\n\n.V H Bangalore.\n3 Pfesently income Tax Officer,\n*ward41o(2)j.LIc Building,\nSa\ufb01pige*Road, Malleswaram,\nBahgalore43. .. RESPONDENT\n\nV\ufb02o;%(By~hdvocate Sri.M.V Seshachala)\n\nThis ITA is \ufb01iled under Sec.260A of the Income\n\nutTax Act,196l to allow the appeal and set aside the\n\nE\n\n\n\n\n\norders passed by the Income Tax Appellate\nTribunal, Bangalore, in ITA Nos.57 & 58\/Bang\/1997\ndated 6.9.2004.\n\nThis Appeal is coming on for finala hearing\nthis day, MANJUNATH J. delivered the following;\"x\nJ U D G M E N T *1 \"--\"=\"\u00a5 ~\n\nThe assessee has come' up gin Vthisppappealg\n\nchallenging' the legality _and noorreotness: of ltne\norder passed by the Income fax Appellate Tribunal,\nBangalore Bench in.i\u00a2A Ne.S7;;iS8\/Bane\/1997 dated\n\n6.9.2004.\n\n2. Facts<\/pre>\n
 leading to this case are as hereunder:<\/p>\n
Assessee as an indi\ufb01idual filed return of income<\/p>\n
for the _assessmenti year 1985~86 and 1986~87. At<\/p>\n
E the’ tide? o\u00a3_ scrntiny it was noticed that the<\/p>\n
K , .n \\’:\u00a5xw’ $\u00a3w%
\nassessee being the Manager of estate is liable to<\/p>\n
Vi pay caPit31 gains on the spontaneous growth trees<\/p>\n
” ifseia by him on behalf of the owner of the estate<\/p>\n
4iMariamha Kurien. Being aggrieved by the same,<\/p>\n
iassessee filed an appeal before the Commissioner<\/p>\n
of Income Tax (Appeals) on the ground that the
\nassessee cannot be assessed to tax. VdKBein9<\/p>\n
aggrieved by the divergent findings, revende filed<\/p>\n
an appeal before the tribunal. Trihnnal’fe\u00a7ersinggg<\/p>\n
the findings of the Commissioner ‘of wlnco\ufb01e _Taxh<\/p>\n
(Appeals), restored the_ ordef= passed thy <the
\nassessing officer. Being aggrie\ufb01ed"hy the same,<\/p>\n
present appeal is filed.fl\n<\/p>\n
3. Though the appeal is adggtted to consider the
\nsubstantial”\u00a2uestions,of_la\ufb01gffamed in the appeal,<\/p>\n
counsel w\u00a30\u00a5X thB–‘Pa#tiesW\ufb01submitted that the<\/p>\n
following\ufb01 snbstantlalV_gnestion arises for our<\/p>\n
consideration is as hereunder:<\/p>\n
p_ “Whethe; the sale proceeds from the sale of<\/p>\n
d.timbet from the estate of Mariamma Kurian can<\/p>\n
A’,be. 2 taxed, in the hands of the<\/p>\n
*.appellantXassessee or in the hands of Mariamma
\n‘Kurian?\u00a5jf<\/p>\n
u”3\u00a7,dn$he facts are not in dispute to the following<\/p>\n
extentr’ That the assessee was a power of attorney<\/p>\n
l holder of Mariamma Kurian and. he is none other<\/p>\n
\ufb02y<\/p>\n
% 1<\/p>\n
assessment year.\n<\/p>\n
but an agent cannot be assessed to tax in respect
\nof the income received by a Principal. This legal<\/p>\n
position is forgotten both by the rassessing<\/p>\n
officer as well as by the tribunal. \ufb01\ufb01ven if the<\/p>\n
Will is executed and if the assessee is made as an<\/p>\n
executor, even under such circumstances’ for, the<\/p>\n
relevant assessment year tax cannot be assessed in
\nthe name of the assessee as the Will would come<\/p>\n
into effect<\/p>\n
only fl\ufb01h\u00e9g death of Mariamma<\/p>\n
Kurian andf iii the ‘estate= is bequeathed to<\/p>\n
different persons and the legatee under the Will<\/p>\n
would be liable to,pav tax under any circumstances<\/p>\n
assessee_ can’ b\u00e9- held” liable to pay the tax
\n‘  \u00a7{\/5% Q3,<\/p>\n
provided he isFan esecutor under the Will andwif<\/p>\n
Mariam\ufb01a Kurian was not alive during the relevant<\/p>\n
These facts are not considered<\/p>\n
by “‘theV__v”tVr’\u00a3Lbunal. The tribunal as well as the<\/p>\n
“in assessing officer have proceeded. as if the sale
\nfbfproceeds from the sale of timber has been received<\/p>\n
f= hi the assessee as an owner of the Estate.<\/p>\n
(\u00a37;\/..\n<\/p>\n
w\ufb01 g
\ngig; (cl ‘3’<\/p>\n
‘K;\n<\/p>\n
Therefore, considering the facts of this case, we
\nhave to answer the question of law against the<\/p>\n
revenue and in favour of the assessee.<\/p>\n
7. Accordingly, this appeal is allo\ufb01eej n=’<\/p>\n
in<\/p>\n
%<\/p>\n
‘   <\/p>\n
R\/i5′(‘3″3’10 ‘ j_ <\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court P V Ponnen (Decd) By Lr Stephen … vs The Dy Commr Of Income Tax Special … on 9 March, 2010 Author: K.L.Manjunath & B.V.Nagarathna IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE S” DAY OF MARCH, 2010’o PRESENT THE HON’BLE MR. JUSTICE K.L. MHHJUNATH % AND THE HON’BLE […]<\/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-11761","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nP V Ponnen (Decd) By Lr Stephen ... vs The Dy Commr Of Income Tax Special ... on 9 March, 2010 - 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\/p-v-ponnen-decd-by-lr-stephen-vs-the-dy-commr-of-income-tax-special-on-9-march-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"P V Ponnen (Decd) By Lr Stephen ... vs The Dy Commr Of Income Tax Special ... on 9 March, 2010 - 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