{"id":121650,"date":"2008-07-22T00:00:00","date_gmt":"2008-07-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-pro-seal-closures-pvt-ltd-on-22-july-2008"},"modified":"2018-11-20T19:46:25","modified_gmt":"2018-11-20T14:16:25","slug":"the-commissioner-of-income-tax-vs-ms-pro-seal-closures-pvt-ltd-on-22-july-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-pro-seal-closures-pvt-ltd-on-22-july-2008","title":{"rendered":"The Commissioner Of Income Tax vs M\/S Pro Seal Closures (Pvt) Ltd on 22 July, 2008"},"content":{"rendered":"
Karnataka High Court<\/div>\n
The Commissioner Of Income Tax vs M\/S Pro Seal Closures (Pvt) Ltd on 22 July, 2008<\/div>\n
Author: K.L.Manjunath & B.V.Nagarathna<\/div>\n<\/p>\n
<\/pre>\n
uuusx: ur mvuuvnunnn nturl t…uUIfA!,.A  IU-\\!<NA"!Ai(A HIGH COURT OF KARNATAKA HIGH COURT OF KARNATAKA HEGH COURT OF KARNATAKA HIGH COUi<\/p>\n
EH THE HISH coma? 03 xARHAmAxA, aaxgage\ufb01x,<\/p>\n
mama Ti-I13 was 221433 am' at' J:3Lir:'_:'\u00e9\u00a33-;':\u00e9_\u00a7;-\u00ab.: <\/p>\n
PRES EN'?<\/p>\n
‘ms \u00a5~ICilG’BLE MR.JUS’I’ZiZ_CE  <\/p>\n
.:awn * vv
\nTHE HDN’BLE Mas.:\ufb01si:$3 5$v.\ufb01aaAaS$HNA
\ngta Ro’\u00a733 \u00a7fjE32\u00a3 H’ x<\/p>\n
EE’}’iIfE\u00a3iQ<\/p>\n
1 was co:-1r\u00a7z:.ss_1’2:sb:Ei=\u00a7 9;:-* .T:;2~:::1,ir:’in\u00e9iv 3j_\u00bb~.’:y:.f\u00a7.:r;”Vj’ ‘<\/p>\n
c.a. EQILB\u00a3\u00a7G5..U
\nessays mAn**;”-*
\naAmsaaagE.;_<\/p>\n
2 ms I3E_1=\u00bb:;r’:*.7~:’ _Ci\u00a7.%e\ufb01e1I$’SI\u00a53b3EiF?. as mcmn Tax
\n\ufb02GHFEHY”CIRC%E*\u00a7{\u00e9}
\n:13. R’. EGELBI 51:’; v ._
\ns:.g:.;Es:s35_\u00a2 man’, .3321.-s1c;.’a\u00a7;.s::re.E<\/p>\n
. . . APPELLFMT3.\n<\/p>\n
‘ “=.;E\u00a7\u00e9:i; xx? s\u00e9gaxt\ufb01nna, A\ufb01VGCATE3<\/p>\n
   }~%,\u00bb’3_ .1′>’}\u00a7:%;f?$m:. cznesupcas (EV?) LT!)
\n“*–1:\u00ab:9;5\ufb01-, *1. 5′? FLGGR, I MAI!-I Rom),
\n 1>’.;_e\u00ab:.;u.:;;n.1=: 11 91-mas, EMIGALGRE
\nV  REPONDENT
\n :Bysri. $.N.3HYR\ufb01BB\ufb01S, REVGCATE?<\/p>\n
This Li..'{‘.R. film}? 11\/5. 261113. at ‘aha Inanma Tax<\/p>\n
East, 1%}. arising out of order dated 29.2.2004<\/p>\n
gaaw in ETA ms. Sswaangf\ufb01\ufb01\ufb01i for the
\nassemmant yeast 1996-9’? praying ta fmrmulate the
\nsuiastantial questions Qf law” stated therein and<\/p>\n
eta.\n<\/p>\n<\/p>\n
3. \ufb01eing aggrieved by the crder of &$3\u00a73sing<\/p>\n
Gfficar, aasassea filed an 3ppaal_fE\u00e9f\u00a7:\u00a7f;gh\u00a7<\/p>\n
Cammi\ufb01aianar cf E\ufb01\ufb01\ufb02m\u00e9 Tax Appeaks,$E\ufb01\u00e9Q2llq#\u00a7\u00a7 a
\ntha appeal in part an\ufb01\ufb01 h$l\u00a7i t\ufb01\u00e9t\\ the  3nss’<\/p>\n
incurred \ufb02y the asse\ufb01sge fhr’the_a\ufb01rli\u00e9rI\ufb01@ar9<\/p>\n
has ta be given d\u00e93\ufb01\u00a7tign3 n\ufb01\u00a7\u00a3ie%\u00a7c$mgutin\u00a7
\n\ufb01a\ufb02uctians un&arT$acti\u00a7\ufb02 \u00a7\u00a7$\u00a7t,.\ufb01q\u00a7\u00a7i\u00e9\u00a7ed by the
\naams, the revanu\u00e9Vufi\u00a7\u00a7%VVa\ufb01 F\u00a7E\u00a7aal befara the
\nInsane Tgx Q\u00a7@pe;ia%%; \u00a7$i5un%;}: The Income Tax
\nAg\u00a7eilat%\ufb02?\u00a7\u00a7b\ufb01n\u00a7i{\u00a7\u00a7i1%,\ufb01iamissing the appeal uf
\nthg~r%v\u00a5\u00a7%\u00e9 held \u00a7\ufb01\u00e9\ufb01”%h\u00e9 reasans given by the<\/p>\n
Cami35iane\u00a3:Tafa I\u00a7E&m\u00e9 Tax, Appaala were nat<\/p>\n
*-“‘” WV ‘=\\H.I\\WHu-mu mun K.-UUEA(‘.AF,.–  RAKNAIAKA HIGH COURT OF KARNATAKA HIGH COURT OF l(ARNA’i”AKA I-HGH COURT OF KARNATAKA HEGH CCU!<\/p>\n
acaagtabla “an\u00e9.V  c\u00e9nfi;@n\ufb01 the ordax at
\nC\u00a2$mi3sidp\u00e9r~cf inagme_Tax Agpeals and directed<\/p>\n
t\ufb01a_.%s3gs3i\ufb01q ,\u00a7\u00a3fiser tn accegt the aumputaticn<\/p>\n
; V made by \u00a7h\u00a7:$53\u00e9$\u00a7\u00e9e under Sectian SOHHC, as the<\/p>\n
‘}j3amE is in abca\ufb01dance with law.<\/p>\n
A Xf$, *?he .fcllawing substantial questians ef<\/p>\n
A \u00a7l$#’aip \ufb01aise\ufb01 in thia apgeal;<\/p>\n
li\ufb02hether the Aggellata
\nautherities ware carract in
\nhalaing that brought ferward af
\nlasaas af earliar year shaubd mat
\nhe de\u00e9ucta\u00e9 frcm the prafit af<\/p>\n
(\u00a7\/<\/p>\n
.M5u<\/p>\n
…….m. -..-. mvqnlvrnl-\\i\\r\\ naun \\.,\\JUlf!_.  naamlnxnlsn. MEUH LUUKI OF KARNATAKA HIGH COURT OF KARNATAKA HSGH COURT OF KARNATAKA HSGH COUI<\/p>\n
A\ufb01\ufb01esai\ufb01g \ufb01fficer ta fmilew the guideline\ufb01ziasued<\/p>\n
\ufb02y’ the Hnn’bla Sugrame Ccurt &\u00a75’* \ufb01Qm\u00a7Qta
\n\ufb01a\ufb02uctiana ua\ufb01ar S\u00e9ction gamma af~th#fIn\u00e9aaa fax =
\n&$t. In the cirsumstance\ufb01, th\ufb01l\ufb01ifegtidnxissued’<\/p>\n
\ufb01r the Emaame Tax P@\u00a7e;la\u00e9\u00e9 Trihu\u00a7&; \ufb01$31:6 \ufb01e<\/p>\n
deleted.\n<\/p>\n
?. Amcardingiyg this a\ufb01\ufb01\u00e9ai i3 disgoaed of.<\/p>\n
         SCI\/\\-\n<\/p>\n
;.: . \u00bb.%,\u00bb_a – Judge<\/p>\n
Sd\/-\n<\/p>\n
Judge<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court The Commissioner Of Income Tax vs M\/S Pro Seal Closures (Pvt) Ltd on 22 July, 2008 Author: K.L.Manjunath & B.V.Nagarathna uuusx: ur mvuuvnunnn nturl t…uUIfA!,.A IU-\\!<NA"!Ai(A HIGH COURT OF KARNATAKA HIGH COURT OF KARNATAKA HEGH COURT OF KARNATAKA HIGH COUi EH THE HISH coma? 03 xARHAmAxA, aaxgage\ufb01x, mama Ti-I13 was 221433 am' […]<\/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-121650","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 Pro Seal Closures (Pvt) Ltd on 22 July, 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-pro-seal-closures-pvt-ltd-on-22-july-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 Pro Seal Closures (Pvt) Ltd on 22 July, 2008 - 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