{"id":143664,"date":"2008-03-31T00:00:00","date_gmt":"2008-03-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-medical-relief-society-of-south-on-31-march-2008"},"modified":"2018-02-14T07:26:06","modified_gmt":"2018-02-14T01:56:06","slug":"commissioner-of-income-tax-vs-medical-relief-society-of-south-on-31-march-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-medical-relief-society-of-south-on-31-march-2008","title":{"rendered":"Commissioner Of Income Tax vs Medical Relief Society Of South … on 31 March, 2008"},"content":{"rendered":"
Karnataka High Court<\/div>\n
Commissioner Of Income Tax vs Medical Relief Society Of South … on 31 March, 2008<\/div>\n
Author: Deepak Verma Byrareddy<\/div>\n
.nnTwi.4\"tm--\u00bb  V 'Y:\n\n% 1\n\n  \nT THE HON'BLE M'R;...iUS'fIC\u00a7E:V'.\n\n%\\1%A\u00a7:[m BYRAREDDY\n\n \n\n. The%_Commisai<inI\u00a7!'.6i''' -. ..  ~ \u00ab . \nIn.\u00ab.:t,im\u00a2L:'s'\u00bb~'_!_Za:.:j C'; R; A\ufb02uiliji-\ufb01g\nAvsavar .7'    \n\nv.Evi\u00a7ingaium=S'75s .0131 . T\n\n.' The  Of\ufb01cer\n\n.--.11r;.m.1'-.. i' ~. .\n' V'l"\ufb02-1%.!'-".,.l , \n\n.7  Tiav\u00e9er\ufb01 "\n_ Mis:aionvHospilul'Road\nL-'d::p\u00a7:.r 5'75 191\n\nmy  V. Seshachala. Advocate)\n\n Relief Society of\nSoiith Ka\ufb01aii\ufb01\n\nUniv\u00a2rsi1_y{Bui1aing \n\n\n\nR ., _ Sari-.\n\n5"' Floor, Madhav Nagar\n\nManipal    \n\n 1'T|l"\\I~.llJl\\'i..I' ' _\n_--  _\\..r'v-',J'J.\\'.i~l.V\\"1'1J'.I'-iv 9\n\n(By Shri. G. Safangan, Senior Advooate for\ufb01fo\ufb01i. id\n\nITA.-s are \ufb01led under  2604A ofxi. \na.ris__=.i.ag_ out of ordgr  _2.3=04=2Cr{.)2"';;;a_s@"i33..IT.A-3 No, 1075!\n\nBung\/1995 in rm No. 333120-92 %_a9au-A 119.2.26629 passed in\n"HA No. '734\/'Bang\/''i99\u00a7 ' 9:: tine  Assessment year 1993-94\nre.\u00a2P%ctivc|)*. ' V V "  -. \n\n"mu m'.":.n- ' .._.:L-1--.,=Z.:1".';-,.:.".'.. 6?:  .1... ur....m. 'n... A.,.\nW In _1Va._111gen .u.uu'm e_DUlr|.!\u00a7.|Il~..\u00a3\u00bbl.f"\\. u1 um. wcuuu nu-L nu,\n\n1957 arising ;:mt"99b1Td zneodjddorcuero causes; 23.4.2002 passed in\nWTA.No,_} 3\/3anga1993%tmhe agscssment year 1991-92.\n\n on -for Hearing this day, DEE]-'AK\nVERMA  de\ufb01v\u00a2fa\u00a7lVthe..follGwing:-\n\n'_ ' f"'.fv'.Seshauhaia for 'tho uppeiianis. Shri G\ufb01arangan,\n\ndd.   Sml.Vani H., for the respondents.<\/pre>\n
   order shallulso govem disposal of ITA.No.l65\/2003
\n find-\u00a7WTA.No.30\/2002 which arise out of the coromon order dated<\/p>\n
  ‘i3.4.2002   the Income-Tax Appellate Tribunal in<\/p>\n
YFIWI ‘IT Il’\\FIEII’I H\\E I’ AI  IJ\\.l’\\I (IL C<\/p>\n
11 .mo.1u:;m:sangzv3 10:’ me assessment your 1991- .4 and
\n‘A
\nU<\/p>\n
Act, 1961<\/p>\n
following substantial questions o1’la\\v_sf:….. _e V<\/p>\n
“1. Whether the Tribunal  tn.hhottii,.#\u00e9:~e..,,’Vi<\/p>\n
% that the uonulusiun  at’-._.f\u00a2’3r
\nassessment years should be’ eppiieebie teeeuee
\ncurrent assessirhent  1.  titrithout<\/p>\n
_ independently recuftlihg ‘ta;  \ufb01gevhhgld by the
\nHon’ble_ Stt’p!Bm\u00a7g”VC{3ttft i:hC2g4  310 before
\ngranting\u00a7v\u00a7x\u00e9ih1p\ufb01’oh ttre\ufb01cr (22A) of the<\/p>\n
ttj.,d6\u00a7ctingVva.;if_h:’bf Rs. ‘7”,S5,”\u00a7?.9!’- national<\/p>\n
interest ievieci  ‘assessing u\ufb01icer at 14% on _u
\n slim {if “~Rs, ____ __..’,G3,%,%G:’-  in Sri.<\/p>\n
uayeraefiiia Pas anti 3*: Shudhkah\ufb01 it’: pure.hee.e.-<\/p>\n
 3. Whether the Assessing Of\ufb01cc; was correct in
\nholding- that the assessee was a_ -r_tiere- \ufb01unt for
\nKasturibha Medical Foundation’ which was
\nenjoying all: the bene\ufb01ts frum the asaessw that and<\/p>\n
“”””–41<\/p>\n
L\/J.7><\/p>\n
tl” %-as-‘..e was :14… t.’…rrving 1.1.! its ae!iv_i_ty””f:)1j~–._,: 5 0<\/p>\n
Philanhuwepie p-.:rg,v.\\se .111. L— __t.1_ , nut  0110 <
\n1!<\/p>\n
any ex.empI.iI_ – and 1' Section l.v0("22A)._o:E_lhe     V<\/p>\n
Learned Counsel for the    <\/p>\n
law as have been lbrmulated in   been answered<\/p>\n
by the Divisie\ufb01 Be\ufb01eh ef   ii:0lv's"l'f.-'3e.;l'~Ie.254!9.001 pas._-d<\/p>\n
on 4.122006  .Cun;.;hiesib;:ef  vs.Mfs.Medieai<\/p>\n
Reliel;   eenteaded that en. the similar<\/p>\n
\u00a2!i:'t_-A.-I.iVe2_'::t.<_'.~',0'  a\ufb01greale -may al.au&":disposed.<\/p>\n
   up for hearing before the Bend ~11<\/p>\n
 –  – u l 3 I u n\n<\/p>\n
-‘6. G:   date We m%e en’.-umee :1′ agaanst t._.e<\/p>\n
 ‘ ‘girder ~u__I’ passed by the Division Bench of this Court in<\/p>\n
‘I*lfA\u00a7N0..\ufb01S4_12t)01 decided on 04.12.2005 any order has been<\/p>\n
  the – inst Appellate Authority 0l’_ not. Today, we have<\/p>\n
 ;’  given to understand that after the re—r'”s’il  ”’aeati”::w<\/p>\n
‘  \ufb01hereinabcsve, the First Appellate Authority has already decided the<\/p>\n
‘V _ matter against the assessee and new assessee has preferred further<\/p>\n
Yb  <\/p>\n
IJI<\/p>\n
appeal before the Income-Tax Appellate  <\/p>\n
pending.\n<\/p>\n
4. Leamed Counsel for  ‘per\ufb01esA-therefor-e <\/p>\n
these matters may alsc be to the Of\ufb01cer<\/p>\n
5-     the Assessing Clfficer
\nboth the liberty to adduce more evidence in
\nsupport their fesji.”;cti’\\:fe..\u00bbs.’Vccntentions which it would be in a<\/p>\n
sun: In.’<\/p>\n
L..u..?… ….- … . …..l.. .a……l ……I . .. .’.. ~ ~
\nl.JuI.!.3s.-=-; }.n.’I*:sI{.: I uu~..uuu\ufb01i’?nI.ul1u uuu iiplT6’\\:iaw. H6 usunuunu<\/p>\n
 t  prayer made by the learned Counsel for the<\/p>\n
Fiarlies. A  V’ ‘V<\/p>\n
\\<\/p>\n
   h  view of the aforesaid contentions, these appeals stand<\/p>\n
  of by giving following directions:<\/p>\n
passed by the Ineome–Tax Ainpellate Tribunal are <\/p>\n
aside and quashed.\n<\/p>\n
(2) The matters are remitted  ijur<\/p>\n
de”-iding the mi.-…e: .=.-.\u00a3..-.;.., .D.er–.\ufb01I*v.\u00a7ng Lpgiertnnity to ‘<\/p>\n
both the sides, in seeordanee wi.ti’i’iai{v; id”<\/p>\n
(3) It is further’ -::iu1i\ufb01e(i”ii’n\u00e9i’t  ‘he  Gf\ufb01eer .,.:.t…
\nthe parties wunld ‘ee.fs.t”Ii.be_rty. te..*’ie\u00a71d fnttiier evidence in respect<\/p>\n
of their.iIespeeti.ve ee3nte11tiuns.ii <\/p>\n
(4)  clarify that since the matter has to<\/p>\n
ti,’-..,,\u00a3\u00a7_?\u00ab-…’-.’.\u00a7’i…-1.3.-:1  Inenls, the same be done by the Assessing<\/p>\n
\u00bb  ‘\u00ab.with{)u’l being in\ufb02uenced b”  “f ‘die earlier ‘.’.}l’\u00a3..’.::!’.’t–2<\/p>\n
. psssedii  <\/p>\n
.1.\n<\/p>\n
not being decided by us presentiy as the matters stand iemenued.<\/p>\n
I”. View ef tue aferesz-.i.., s.;…..zI.n|.iM qnes\ufb01ens of law are<\/p>\n
TI_1p_t,x:saL The copy of the order be retained in__ \ufb01le’<\/p>\n
appeais.<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court Commissioner Of Income Tax vs Medical Relief Society Of South … on 31 March, 2008 Author: Deepak Verma Byrareddy .nnTwi.4″tm–\u00bb V ‘Y: % 1 T THE HON’BLE M’R;…iUS’fIC\u00a7E:V’. %\\1%A\u00a7:[m BYRAREDDY . The%_Commisai<inI\u00a7!'.6i''' -. .. ~ \u00ab . In.\u00ab.:t,im\u00a2L:'s'\u00bb~'_!_Za:.:j C'; R; A\ufb02uiliji-\ufb01g Avsavar .7' v.Evi\u00a7ingaium=S'75s .0131 . T .' The Of\ufb01cer .–.11r;.m.1'-.. i' […]<\/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-143664","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nCommissioner Of Income Tax vs Medical Relief Society Of South ... on 31 March, 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\/commissioner-of-income-tax-vs-medical-relief-society-of-south-on-31-march-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income Tax vs Medical Relief Society Of South ... on 31 March, 2008 - 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