{"id":136124,"date":"2010-09-01T00:00:00","date_gmt":"2010-08-31T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-smt-shaila-s-hegde-on-1-september-2010"},"modified":"2015-04-21T04:38:04","modified_gmt":"2015-04-20T23:08:04","slug":"the-commissioner-of-income-tax-vs-smt-shaila-s-hegde-on-1-september-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-smt-shaila-s-hegde-on-1-september-2010","title":{"rendered":"The Commissioner Of Income Tax vs Smt.Shaila S Hegde on 1 September, 2010"},"content":{"rendered":"
Karnataka High Court<\/div>\n
The Commissioner Of Income Tax vs Smt.Shaila S Hegde on 1 September, 2010<\/div>\n
Author: N.Kumar And H.S.Kempanna<\/div>\n
Betweenz\" \n\nIN THE HIGH COURT OF KARNATAKA AT BANGALORE\n\nDATED THIS THE 18?' DAY OF SEPTEMBER, 20  5.,\n\n: PRESENT :\n\nTHE I-ION'BLE MR. JUSTICEN.     V\n\nAND V V\nTHE I-ION'BLE MR. JU'5;I':--I\u00a2E   \n\nW.T.A. No.79 OF 2005 '-\nW.T.A.N0. 93 OF'\"2CO5,\u00a5 w:',T.A;'NOA.92 OF 2005,\nW.T.A. NO.91 OF 2005 W.T,A._.N_G,9Q___(__}F 2005,\nw.'I'.A.NO,89 OF .2005, W.fI';A.NO.8\"8\/OF 2005.\nW.T.A.I\\\u00a5().86_ OF 2005.; W.T;A:NO.85 OF 2005,\nw.'I'.A.;NO,84 .OF\"2_QQ5, W.T._A;NO;'83 OF 2005.\nW.'IT~;A.N_O.82' IOF 20.05., .W,T.A.1\\:O.81 OF 2005,\nw.T.A.N.O,j30 OF \u00ab2005, W,T.A.NO.78 OF 2005,\n,W--.~T,.A.NO.717,wOF'r2O05, W.T.A.NO.75 OF 2005,\n W.T.A;'P\u00e9'O. 75 .01? 2005. .W,T.A.NO. 74 OF 2005,\n .'i'.A.NO;?'3.,OF'2'005 W.T.A.NO.95 OF 2005.\n* \" ' w.'1?,A.N'O.94, OF' 2005\n\n 1. The C0n1missi'0ne;1f__O\u00a3'Income-tax.\n\nQR. ?B1.11id1ng,\nV *Q_ueevns % Rc)ad__,\n\" '\u00abBang53.0re,  \n\n2,   Officer.\n\nWard? 1 112),\nOR\u00bb, Buildlng,\n\n .. Queens Road,\n\n \" VV Bangaiore.\n\n    Srl M.V. Seshachala, Advocate)\n\n Appellants\n(Common 1n all WTAS.)\n\nV,\n\n\n\nAnd:\n\n1. Smt. Shaiia .S. Hegde.\nL\/ R of Late B.T.Shankar Hegde,\nShree shaila.\nKanakapura Road,\nBangaiore.\n\n2. Smt. Neena Shetty. \nL\/ R. of Late B.T. Shankar Hegde,\nShree Shaila. \nKanakapura Road,\n\nBangalore.\n\n3. Smt. Rashmi Gopi  \nL\/ R. of Late B.T. Shankar blegde; \nShree Shaila, V    ; V .. \" * \"\nKanakapura Road,  ' ' *  '\n\nBangalore.\n\n4. Smt. Radhrk_a\u00bb'Thapa.,_  ._  \n\nL\/ of  BEE: .Shan'k_ar Hegde'.\n\nShxee Shtaila, '' \u00e9  --\n\nKar13\u00abk21I3urai~?\u00a7i?=id,\u00bbe,  ._ '\n\nBangalore. ' '   \"\n\n \"  Respondents<\/pre>\n
[Common 1n ali W.’l’.A.s.)<\/p>\n
 ‘~  _  Partha\u00e9ara\ufb01ii, Advocate)<\/p>\n
=!=*i!=***<\/p>\n
.’ .   are fiied under Section 27–A of the Wealth<\/p>\n
Tax..__Act,;’19E37, agamst the Order dated 14~O9~2004 passed
\n1n W’\u00a7’A”.No.66\/BANG\/2003, W’I’A.No.81\/BANG\/2003, WTA.<\/p>\n
   No.82 \/BANG\/2003,WTA.No.70\/BANG\/2003,W’I’A.No.60\/BA
\n., NG\/.2003,WTA.No.86\/BANG\/2003.WTA.No.85\/BANG\/2003,<\/p>\n
 ‘- _ V’_1’ALNo.84\/BANG\/2003,WTA.No.83\/BANG\/2003,WTA.No.6
\n  8\/BANG\/2003.WTA.No.63\/BANG\/2003,WTA.No.62\/BANG\/
\n 2003. W’I’A.No.61\/BANG\/2003, W’I’A.No.69\/BANG\/2003,<\/p>\n
1\/e<\/p>\n
WTA.No.67\/BANG\/2003,WTA.N0.88\/BANG\/2003,WTA,,N0.6
\n5\/BANG\/2003,WTA.N0.64\/BANG\/2003,WTA.N0.87\/I3AN.G\/
\n2003, WTA. No.89 \/ BAN G \/ 2003, W’I’A.No. 7 9 \/ BA_N:G_}’–\u00ab’3GO3
\nand WTA.No.80\/BANG\/2003 respectively for the-~a8$es__s’1i1e1″1t
\nyears 1983-84, 1979-80, 1980-81, 1987-88, 1.97-7-78–,vv ,_’1984-
\n85, 1983-84, 1982-83, 1981-82, 1985-86. ..198Q–8.1″.’ 1979.,
\n80, 1978-79, 1986-87, 1984-85, 3.9.86-87_,’ 1982:;-83′; ,198*1_- ‘
\n82, 1985-86, 1987-88, 19??-78 and \u00b01’978_–79~ re’s\u00a7eetiVeIy*
\npraying to formulate the substantia} question “of ‘iaw.”stat7ed
\ntherein and allow the appeaisand set aside the.”_Ofde’1′ passed’;
\nby the Income Tax Appellate ‘}’_1’ib_jezna.I.’=. V 1 _    ~<\/p>\n
These WTAS. coming .._to1_\u00a7_ Heai\ufb01hg, _this day,<\/p>\n
N.Ku.mar J ., delivered the foltowiixg\ufb01\u00e9 V’ _ ‘A ”
\n,1 U 13,_\u00a7,:~*.~,,_’,\u00a7%\u00ab1 E8, _<\/p>\n
The questioun initolved   appeals is one
\nand the s;1nie.__a8h-dV–_Vthe_-Qfder’–‘of5,assessmer3,ts are passed
\nfor dit’ferer1t  taken up for consideration<\/p>\n
together 811d ditsgetsed hy this common judgment.<\/p>\n
  9′,,A,.’t’:heVassessee is Sri. B.T. Shankar Hegde, who<\/p>\n
 hasatta’Vi_nec\u00a3.,;’eterna1 peace . He is now represented by<\/p>\n
 1eg’a1″heirs, Smt. Shaila S. I-Iegde, Smt. Neena<\/p>\n
9   \u00a3\u00a7het:tyVv.”‘sInt. Rashmi Crop)’, and Srnt. Radhika Thapa. The<\/p>\n
7.1s8essrI1ent in the case was concluded on 2731 March<\/p>\n
1\/<\/p>\n
1991 bringing to tax Wealth of Rs.2,14,13,286\/–~. The
\nadditions were made in the assessment on account of<\/p>\n
the under mentioned additions made in the income tax<\/p>\n
assessment of the assessee for the assessm.ent-\u00ab\u00ab..\u00bbyeVar
\n1977-78.\n<\/p>\n
(a) the value of the alleged gift’
\nat Rs.1,77,i2,773\/–: ‘ ‘~  *   A<\/p>\n
b) the vaiue_4_ of’._ ‘consideration  7’
\nreceivable from the Ancillary “C.onipanies”‘in ”<\/p>\n
a sum of Rs.30,27,000<\/p>\n
3. In View of th_e”V~ass\u00ab_\u00e9ssrnent.orriers passed under<\/p>\n
the   aforesaid additions to
\nthe iricorne\u00e9of’  the Assessing Officer under<\/p>\n
thejsweaith h.e1d.”that the assets stood in the name of<\/p>\n
. 7  *   Shankardd\ufb01egde and the assessee, at no point of<\/p>\n
   -the ownership of the assets and therefore,<\/p>\n
the qnestion of ownership of assets stands firmly<\/p>\n
  .estah1ished in the name of Sri. B.T.Sha1ikar Hegde and<\/p>\n
it  only the legal heirs who are disputing the said<\/p>\n
 ” “–“c1tiesti0n. There is no evidence attributed to their claim<\/p>\n
R\/1<\/p>\n
that the assessee could have made a false ciaim
\nregarding the ownership of the assets. In the absence of
\nany such evidence being brought before the authorities,<\/p>\n
the Assessing Officer held that the  <\/p>\n
Shankar Hegde was the owr1er__o.f the said” Heb’ <\/p>\n
aiso held, the assessee had
\nand drawings to the   Ieijegderi L’
\nand Golay Limited   and
\ndrawings is ‘x’2s.30,2’x7;df.JO’\/+_, that they<\/p>\n
were the capitial-._asse’ts  the-assestsvee and that the<\/p>\n
provisions of  were not attracted in
\nthe light Vthej\u00bbudg:nen’r=”of the Supreme Court in the<\/p>\n
casg;   Vs’. B-.C’..”..Srinivasa Shetty is not tenabie.<\/p>\n
 Therefore”; he proceeded to assess the assessee under<\/p>\n
   Act. The net Wealth was treated as<\/p>\n
 and the tax thereon was held to be<\/p>\n
  .Rs.2zf\ufb019:’,952\/–. Giving deduction to the tax paid under<\/p>\n
‘ K_VVSeetior1 15–B of the Act in a sum of Rs.14,149\/–, it was<\/p>\n
 ”  the total tax payable was Rs.2,65,803\/~.<\/p>\n
Aggrieved by the said order of the Assessing Officer, the
\nassessee preferred an appeal to the Commissioner of
\nIncome Tax (Appeals). The appeal was part1y..:all’ei\u00a7;ed,
\ndirecting deletion of addition towards
\nshares in M\/ s Hegde   it
\nRs.3,26,600\/– and upheld
\nactionable claim and   V
\nadditions as passed  yliggrieved
\nby the said order of Income Tax<\/p>\n
[Appeals], both’: ‘the  has the Revenue<\/p>\n
preferred’  thellllllribunal. The Tribunal
\nheld, the “design’sTfaridltiravvings were acquired free of<\/p>\n
cost.’ and ‘they  rriade available to 18 Ancillary<\/p>\n
   commercial exploitation. The<\/p>\n
 Ant:il1ary*._:Coin:panies were liable to pay consideration<\/p>\n
only  these designs and drawings were actually<\/p>\n
 rxzsccl  the production in this regard Commenced.<\/p>\n
 it is not in dispute that the said designs and<\/p>\n
T’ ” “drawings were not utilized by the Ancillary Companies,<\/p>\n
L\/<\/p>\n
they earned no income and made no payment the<\/p>\n
assessee and therefore, the same cannot be called”<\/p>\n
an asset having any value. The designs and   <\/p>\n
were never put to use by the An’ci1l’aryg_
\ntherefore, it is not possible
\nconsideration to be receiVe’d:””.byhVh the  by
\ntransferring the so–called   head.\n<\/p>\n
The know–how is not lggitity, but is a
\nkind of obligati’olr;:vp:gi\u00abvitl’js”_Aaglchangig\ufb01gghgiracter depending
\non the usef   additions made by
\nthe  theiassessment that it is a
\nwealth  4theV’Anci1lary Companies, is not
\njustified and ‘was diireete\u00e9l to be deleted.<\/p>\n
  as the Revenue appeals in relation to<\/p>\n
ovcr–a_ll net\ufb01fealth assessed by the Assessing Officer is<\/p>\n
 :c:)ncern’e–d, the additions made in grespect of value<\/p>\n
 _ inifeeted in shares, in claims and income from<\/p>\n
 undisclosed sources being increase in wealth were<\/p>\n
i\/<\/p>\n
drawings and earn after manufacturing activity, they
\nshould pay the consideration mentioned therein. The
\nA1’1<:~iHary Companies did not make use of these designs<\/p>\n
and drawings and no manufacturing act1y*ity:'f"~W'aAS<\/p>\n
conducted, no income was derived from thein  '<\/p>\n
any consideration to the assessee.   those V<\/p>\n
Cii'<"1iI'I1StaI1C\u20acS, the said transfe:r_A'iA'of <\/p>\n
drawings was worthless and._Vg:therefo1e_ the:TIi'[\u00a7tinaJ':was"' V<\/p>\n
jimtgified in holding  the rassessee. is n\ufb02ot"}iab'E1e to pay<\/p>\n
any wealth tax on the said Is.\n<\/p>\n
 _ \ufb01fiiding of the Tribunal that
\nthe:-e vvdasgnov t’ransVfer’:”‘ofn’shares, is concerned, the said<\/p>\n
C\u00a7LiVyI..*._\u00a7\u20ac$”.t!VI()iI71 is already concluded on the income tax side<\/p>\n
. am for..ihfe’*~.Vsan1e reasons, it cannot be construed as<\/p>\n
   of the assessee and therefore, there<\/p>\n
V –V ishz).  to pay weaith tax.\n<\/p>\n
\u00a30<\/p>\n
The material on record discloses that M\/ s. Hegde<\/p>\n
and Golay Limited is liquidated and it just <\/p>\n
exist and equaliy so, its 18 Ancillary Compar;ies.V    is<\/p>\n
For the aforesaid reasons, \\;ve”‘d*o .not s_eefa.ri_y’11r.:’a’dingly.  ‘  *<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court The Commissioner Of Income Tax vs Smt.Shaila S Hegde on 1 September, 2010 Author: N.Kumar And H.S.Kempanna Betweenz” IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 18?’ DAY OF SEPTEMBER, 20 5., : PRESENT : THE I-ION’BLE MR. JUSTICEN. V AND V V THE I-ION’BLE MR. JU’5;I’:–I\u00a2E W.T.A. No.79 […]<\/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-136124","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nThe Commissioner Of Income Tax vs Smt.Shaila S Hegde on 1 September, 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\/the-commissioner-of-income-tax-vs-smt-shaila-s-hegde-on-1-september-2010\" \/>\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 Smt.Shaila S Hegde on 1 September, 2010 - 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