{"id":136317,"date":"2010-02-17T00:00:00","date_gmt":"2010-02-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-vijaya-bank-bangalore-on-17-february-2010"},"modified":"2018-06-22T06:12:29","modified_gmt":"2018-06-22T00:42:29","slug":"the-commissioner-of-income-tax-vs-vijaya-bank-bangalore-on-17-february-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-vijaya-bank-bangalore-on-17-february-2010","title":{"rendered":"The Commissioner Of Income Tax vs Vijaya Bank Bangalore on 17 February, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Karnataka High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs Vijaya Bank Bangalore on 17 February, 2010<\/div>\n<div class=\"doc_author\">Author: K.L.Manjunath &amp; B.V.Nagarathna<\/div>\n<pre> _ I3ANG~.2\u00a7\\LQRI:3\n\nIN T}\"'IEf: HIGH C,'.O{_\u00a7R'I' OF %{A_RNA'IY\\f{z'\\ AT B1\\NGALORIf:\n\nDA'I'EI) THIS \"H1193 17?\" may 0;? I\u00ab'ie:13RuARY. 20 1  Q * \n\nPRESENT\n\"I'I-----I131 I--ION'i:3I,E\u00a3 MR. JUST} C 1:: K.::MANJ\u00a5;;1mfi\u00a71=\u00a7 V \n\nAN D\n\nTH 13 I--IONBLI2 MRS. JUs\"1?IC-I:_:_ \u00a333.\\?;'z~:g\\CArzp..'\u00bb Q}\n\nI.'I'.A. N0.295\u20ac \u00a7Z2QQ_\u00a7 \"\n\nBETWEEN:\n\n1.<\/pre>\n<p> THE COMMIS_SEQE\\?ER   :\n<\/p>\n<p>INcOM12&#8217;1&#8217;A};:._&#8217;C :f&#8217;i\u00ab;~I31;IVI;~.D1r\u00bb;G<br \/>\nQUEENS R:OAf.3=~.   &#8221;  &#8216;<br \/>\n13ANGA1.0RE   <\/p>\n<p>2. THE\u00ab: L:&lt;j&#8211;,I_1\\n&#039;._ CQNi&quot;M;$s1Q1%\\%1\u00a7iIe._o1&lt;:. Ass&#039;r3.\u00a7s_M&#8217;<br \/>\nSPECIAL RA1\u00a7;G:;&#8211;6&#8243; _ &#8216;<br \/>\nC R BUILDENG. .QL2*E3E3NS 1-2bA_13<\/p>\n<p>. . . APPE LLANTS<\/p>\n<p>{By-&lt;_f{nr:-_K &#039;\\\/*&#8211;:2xV;ggxazA1&quot;z~a.;\u00a7, ADV. FOR SR1 M V&#039;S\u00a3\u00a7SHAC1&#8212;EAEA)<\/p>\n<p>_ I  . ?_ &#039;mp:\n<\/p>\n<p>  xz_:Li;K:\u00abY.\u00bb&lt;x \u00a33AN1_\u00ab;\n<\/p>\n<p> &#8220;&#8216;E3A;\u00a7jGALORE3~56O 001.\n<\/p>\n<p>.x\u00e9o.4&#8211;1_\/&#8217;2; M.(3.ROAD<\/p>\n<p>.. . RES PON DENT<\/p>\n<p>&#8220;v_j&amp;_1;dg11&#8243;1&#8242;&lt;ffa:11.:pf  &#039;ws&#039;:__.:;11&#039;e of the 0;:)i1&#039;1i()n that the p1*(~:sem.<\/p>\n<p> -;;11&#8243;JpL%a}.&#8217;dogsnoV1 &#8220;e3:,;rvi\\re for cc)1&#8217;1side1*ai&#8217;.io1&#8217;1. A(:c.orc1ir1g,1y. this<\/p>\n<p>_&#8217;2. &#8220;A5; i;&#8211;Eii.s&#8221;vss&#8217;f2:1g;c~. 1e&gt;,a1&#8217;ncc\u00a7 (.&#8217;.(&#8216;m1&#8217;1sel 1&#8217;02&#8217; i:1T1c&#8217;* z11.)\u00a7)e!1a1&#8217;1i Seeks<br \/>\n =1ibe1{fy in T36&#8243; 21 f1&#8243;es1&#8243;1 e1;J1)\u20ac&gt;ak a\ufb01er ()b1,ai1&#8217;1i1&#8217;1g C()nsem. from the<\/p>\n<p>&#8221; &#8211;.(TOf}&#8217;1f1&#8242;}i~{.i.\u20ac\u20ac of ciisputc.\n<\/p>\n<p>This ITA filed L1\/3260-\/~\\ 01&#8242; i.T.A(&#8216;t._ 1961 arisixlg out of<br \/>\nOrder (fated 25.3.05 missed in I.&#8217;I&#8217;ax Agapeal<br \/>\nN0_836\/Baxlg\/2002 for the 1\u00b0\\ss(*Ss:1&#8217;1(:.1&#8217;11. Yezu&#8217; E99198.<br \/>\npl&#8217;:-Lying that this II(.)1*:&#8217;b!c* Court mzly be 13162-lsed 1(2&#8242;:&#8217;n._ 1}<br \/>\nf()1&#8217;m111a1e {ht-;&#8217; SElbS1.Ll.I&#8217;!Ei\u00a3.-11 quc$1:i()I1 of Eaw st&#8217;z:1t;;.,_<\/p>\n<p>This {TA coming on for !1ea1*i11g this day. 1kfa_;&#8217;=g\u00e9..Lr1dI&#8217;i2[ :&#8217;Jh,7<br \/>\ndeiivered the f0110wi1&#8217;1g  &#8216;  &#8216; &#8212;\n<\/p>\n<p>J U D G EVI F; N  ~<br \/>\nWhen the matter was taken up Eb: hs::a1&#8217;ing. t.-he&#8217; \u00bb1ear&#8217;V11c d, <\/p>\n<p>counsel for the l&#8217;\u20ac&#8217;SpOI&#8217;Id\u20acI&#8217;}t. SL1bI&#8221;i3_i_I&#8217;:S.,bt&#8217;.h\u20ac1t&#8217;. &#8216;iih\u00e9 &#8211;e.1})&#8217;)&#8221;pe\u00e9i} I101.<\/p>\n<p>m21ini..21in21331e 5.111  &#8216;..47\u00a7t.&#8217;V\\&#8221;VVv (&#8220;).1&#8217;\u00bbE&#8217;\u00a7&#8217;i\u00a7f&#8221;-_1.&#8217;E?&#8221;\\!.Ci&#8217;1E.i&#8217;Cxhas not obtained the<br \/>\ncimseni. v(ji&#8221;&#8221;i.i&#8217;1:{&#8216;Tic01&#8217;1i:iiii11.\u00e9e, &#8216;()\u00a7&#8217; d&#8217;i\u00e9\u00a7jL1&#8217;t4e. This fact is not<br \/>\ndisputed by the &#8216;i&lt;?;1i&#039;1&#039;af\u00e9d (%a\u00a7,iiT:.s&#039;\u00e9r;_.Eb1&quot; the 1&#039;(:ve:&#039;n:(&#039;?. Since there<\/p>\n<p>is no (?011s&lt;-3m] g1&#039;a11vEtcd__by..Vt!1e ~&#039;(.t(J1&#039;111&#039;nit1.&lt;;%e 0fdispL11,e as per the<\/p>\n<p>amp:-:211&#8211;\u00bbis dfss\ufb01j;-is\u00a7.~:=ed.\n<\/p>\n<p>&#8220;gay,<\/p>\n<p>3. IE.  :11Wa1y53 &lt;&#039;);)c&#039;3n for Ehe e1f.{ga&#039;ic:\\-&#039;&lt;3d pc1*sson 10 file an<\/p>\n<p>ezppcfdi 1\u00bb-1E&quot;I.e1&#039; c*x}:)ia-1im&#039;1&#039;1g;&#039; {he (&#039;1cEz&#039;1_v.<\/p>\n<pre>sd;\/'      A  \n\n %   'V\n\u00a7 -  \n\nS3?\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court The Commissioner Of Income Tax vs Vijaya Bank Bangalore on 17 February, 2010 Author: K.L.Manjunath &amp; B.V.Nagarathna _ I3ANG~.2\u00a7\\LQRI:3 IN T}&#8221;&#8216;IEf: HIGH C,&#8217;.O{_\u00a7R&#8217;I&#8217; OF %{A_RNA&#8217;IY\\f{z&#8217;\\ AT B1\\NGALORIf: DA&#8217;I&#8217;EI) THIS &#8220;H1193 17?&#8221; may 0;? I\u00ab&#8217;ie:13RuARY. 20 1 Q * PRESENT &#8220;I&#8217;I&#8212;&#8211;I131 I&#8211;ION&#8217;i:3I,E\u00a3 MR. JUST} C 1:: K.::MANJ\u00a5;;1mfi\u00a71=\u00a7 V AN D TH 13 I&#8211;IONBLI2 [&hellip;]<\/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-136317","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commissioner Of Income Tax vs Vijaya Bank Bangalore on 17 February, 2010 - Free Judgements of Supreme Court &amp; 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-vijaya-bank-bangalore-on-17-february-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 Vijaya Bank Bangalore on 17 February, 2010 - Free Judgements of Supreme Court &amp; 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