{"id":155012,"date":"2009-11-25T00:00:00","date_gmt":"2009-11-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-shri-m-j-ramani-on-25-november-2009-3"},"modified":"2017-03-18T04:37:03","modified_gmt":"2017-03-17T23:07:03","slug":"the-commissioner-of-income-tax-vs-shri-m-j-ramani-on-25-november-2009-3","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-shri-m-j-ramani-on-25-november-2009-3","title":{"rendered":"The Commissioner Of Income Tax vs Shri M J Ramani on 25 November, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Karnataka High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs Shri M J Ramani on 25 November, 2009<\/div>\n<div class=\"doc_author\">Author: K.L.Manjunath And Kumar<\/div>\n<\/p>\n<pre><\/pre>\n<p>-3,<br \/>\nEE \u20ac33 gzgg cg; T 3% E\u00e9\ufb01\ufb01\ufb01\u00e9\ufb01\ufb01 gy 3&amp;\u00a7\u00e9%$\u00a22$<br \/>\n%aE\u00a7 331$ $32 2\u00a7&#8221;\u00a73g3 SF m%\u00a5Ey\u00a7%\u00a7;\ufb02\u00e9\u00a7\u00e9%j *<br \/>\n\u00a7\u00a7\u00a7$g\u00a7%~-4&#8242;<br \/>\n\u00a7\u00a7E \u00a7\u00a7\ufb01&#8217;E\u00a7E \ufb01g; ggsyiag?\u00a7;:w \u00a7\u00a7x\u00a7\u00a7\u00a7\u00e9\u00a7\u00a7:;i<\/p>\n<p>TEE \u00a7QE&#8217;E\ufb01E,\u00a7\u00a7, \u00a7\u00a7$\u00a7:CE,\u00a7\u00a7\u00a7:\u00a7\u00a7Vg%a<\/p>\n<p>E\ufb01\ufb01\ufb01\ufb01g %%x;%\u00a7\u00a7\u00a7\u00a7L&#8217;%\u00a7*%\u00e9$f2%\u00a7?<\/p>\n<p>ggf\ufb01gg\ufb01i<\/p>\n<p>3. \ufb01he $\u00a7\u00a7@iSS$%\ufb01\u00a7$u$\u00a7 Ea$%\u00a7&amp;\u00bbT&amp;x;<\/p>\n<p>\ufb02\u00e9\ufb01\ufb01\ufb01\ufb01ii\ufb01i\ufb01g\ufb01 \u00a7\u00a7\u00a7&amp;\ufb01s_g\u00a7\u00e9\u00a7f<br \/>\nE3\u00a7\u00a7giG:&amp;A [ 3&#8242;<\/p>\n<p>\u00a7\u00a7a.\u00a7Gi\u00a7:V$\ufb01m$i$\u00a71$me\u00a7 3%<br \/>\n1\u00a7\u00a7$$%?ax\u00a2 $::\u00a7;\u00a7w\u00a7{\u00a7}\u00a7<br \/>\n\u00a2fE,Eu:;ain\u00a7;\u00b0\u00a7u&amp;$n$ Read;<br \/>\n,_$a\ufb01ga;mxe,A V .\u00a2 \u00a7\u00a7\u00a7$L%%\u00a7T$<\/p>\n<p>5&amp;3<\/p>\n<p>A&#8217;v V\u00a7$\u00a7_&amp;\u00a7c$te $riQE.?.$\u00a7\u00a7&amp;aaha\u00a7a\u00a7<\/p>\n<p>\u00a3C\u00a7,RA\ufb01\u00a7g1t<br \/>\n. \u00a7\u00a7\u00a7:$; 1&#8243;&#8216;\ufb01ain Raga;\n<\/p>\n<p>&#8220;vgga\ufb01tha \ufb01agazg<\/p>\n<p>&#8220;\u00bbga$ga:are~\u00a72= A&#8217; EE$E\u00a7\u00a7$E\u00a7%<\/p>\n<p>gaatg \u00a7ri\ufb01$9?az%ha3arat\u00a7i}<\/p>\n<p>{ .5:\n<\/p>\n<p>f\ufb01is E\ufb01\ufb01\ufb01\ufb01\ufb01 fax \u00e9gpaai 13 fiia\ufb01 \ufb01\ufb01\ufb01\ufb01\ufb01 \u00a7@@*2\u00a7\u00a7<br \/>\naf 3? $53 :9 aziaw aha ap@@\u00a7i gm\u00e9 set asi\u00e9e t\ufb01e<\/p>\n<p>\u00a7E\/<\/p>\n<p>mg\u00e9ga gasg\u00e9\ufb01 b'(t@ EE&amp;\u00a7, $a\u00a7\u00a7a1@za_ in Efg<br \/>\n\u00a7$*3\u00a713fEangf2\u00a7\u00a7\u00a7; date\u00e9b \u00a7$\u00a7EsE$\u00a7\u00a7 \ufb01Q\ufb01fif\ufb01$n\u00a7 tha<br \/>\n@:\u00a7\ufb01:&#8217; @f&#8217; \u00e9\ufb01a geilat\ufb01 \u00a3@mmi\u00a7s:ana:L a\u00a7\ufb01\ufb01,$\u00a7\u00a7f:\u00a7m<br \/>\nthe erder yassa\u00e9 by the \u00e9sst. Cammigsicger\u00e9 af<br \/>\nZaaawa fax; Siraiew\u00e9ii\u00e9, \u00a7a%ga:\u00a7:a,:&#8217;fimV,%%h\u00a7<br \/>\nintarast af gusting am\ufb01 eqaity, &#8220;&#8216; &#8216;T&#8217; 3&#8242; &#8221;<\/p>\n<p>&#8216;:&#8221;&#8216;:::;s Awaafl 35: $QZ{\u00a73L.\u00a7:\u00a7&#8217; @324&#8242; \u00ab\u00a7\u00e93:;* &#8216;\u00a7:;&amp;3::*;&#8217;\u00a7.g&#8217;::,\u00a7 <\/p>\n<p>zhm \ufb02ay; m:~:$3:\u00a7\u00a7;:E:a 5. \u00a7;a3.\u00a7.,+:;.;s~;az&#8217;:}r&#8217;\u00e9&lt;~sTt\u00a7~{:a;+:f\u00a7;:&lt;.;:;:~1:4:;g:.:<br \/>\n3 :3 \u00a7\u00a7, :i;a:&#039;\u00bb 3 \u00e9\u20ac &#039;\u00a7._<br \/>\ngaamnzze &#039;$23.3 fi;-3;;-;-,-ed   m\ufb01allengizag :;:e<\/p>\n<p>Eegality am\u00a3 &amp;\u00a7r\u00a7e\u00e9t&quot;\u00a7\u00a7&#039;t\u00a7@ \ufb01z\ufb01\u00e9\ufb01 \ufb01g the trihu\ufb01al<\/p>\n<p>$2&quot;: 2%, \ufb01g;3~\u00a7\u00a7;.\u00a7V,;5E\u00e9a::\u00a7f,{2&#039;\u00a3:\u00a7\u00a7\u00e9+*ag\u00e9aize\u00e9 \u00a7.2,:.2\u00a7\u00a7\u00a7k<\/p>\n<p>2; Th\u00e9asah\ufb01\ufb01a\ufb01iiaip\ufb01gagtia\ufb01s af iaw 33139 :3 t%:3<\/p>\n<p>g\u00a7\u00a7\u00e9&amp;;za\u00a7a&quot;3im:la\u00a7 t\u00e9 taa gu\u00e9atantiai gg\ufb01\ufb01\ufb01imma af<\/p>\n<p> Ea\u00a7 _\u00a7%;\u00a7%\u00a7 in Efk \u00a7$\u00a7fE\u00a7$\u00e9 \u00e9gggssa\u00e9 3% $3<\/p>\n<p> 2\u00e9Q;gL:\u00a7\u00a7\u00a7Qf&quot; w\u00e9 h&amp;% \u00a7i5\u00a7$$&amp;\ufb01 af \u00a7\u00a7&amp; \u00a7\u00a7\u00a7f\u00a7\u00e9<\/p>\n<p>za\ufb01am\u00e9gng&quot; i\ufb01\ufb01 matiax ta i\ufb01a \u00a7$$$$$in\u00a7 $ff:a&amp;:<\/p>\n<p>H \u00a3\u00a7\u00a7\u00a7$ti\u00a7\u00a7 haw aha g\ufb01ggggmamt ha$ ta \ufb01e gaaga\u00e9 i\ufb01<\/p>\n<p>&#039;::\u00bb\u00e9:s\u00a7g\u00a2.~;; Qf the Esmz\u00e9imgs in qagggtggggk :2: $2215<\/p>\n<p>&#039;&quot;a\u00a7p&amp;a\u00a7 alga t\ufb01e \ufb01mb\ufb01aci ggtiar af ihg \u00a7\u00a7a\u00a7&amp;::y is<\/p>\n<p>aha gam \u00a7r@pe\u00a7%\u00a7 iav\u00e9iva\u00e9 in E?%T%\u00a7\u00a7f$\u00e9,<\/p>\n<p>{W\/.\n<\/p>\n<p>As<br \/>\n&#8216;H-3.\n<\/p>\n<p>35 gaaai\u00e9ingiyp thig xgeai :3 a;1$w\u00a7\u00a7Q %\u00a7i%\u00a7mt<\/p>\n<p>gnswaximg&#8217; tha \ufb01abstantiai qxaatisa\ufb01 &#8220;mi *:a\u00a7* by<\/p>\n<p>reman\u00e9i\ufb01g tha a\ufb01tax ta t\u00a7\u00a7 \u00a7$%$$i$\u00a7f\u00a7\u00a7fi3%f \u00a7\u00a7\u00a7k<\/p>\n<p>frash songi\u00e9eratzam gm  \u00a7h\u00a7_. 1i\u00a7%a.; \u00a2\u00a3. *ih$<\/p>\n<p>\ufb01bsgrvaiiaag ma\ufb01a \ufb01g mg :\ufb01&#8221;ET\u00a7 \u00a7\u00a7$E\u00a7\u00a7,xVw<\/p>\n<p>\u00a2\u00a5\u00a7&amp;;; \\&lt; JUDGE<\/p>\n<p>        Sd\/~.\n<\/p>\n<pre> AAAA     JUDGE\n\n\u00a7;;'3.\u00a7\":2\u00a7\u00a7\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court The Commissioner Of Income Tax vs Shri M J Ramani on 25 November, 2009 Author: K.L.Manjunath And Kumar -3, EE \u20ac33 gzgg cg; T 3% E\u00e9\ufb01\ufb01\ufb01\u00e9\ufb01\ufb01 gy 3&amp;\u00a7\u00e9%$\u00a22$ %aE\u00a7 331$ $32 2\u00a7&#8221;\u00a73g3 SF m%\u00a5Ey\u00a7%\u00a7;\ufb02\u00e9\u00a7\u00e9%j * \u00a7\u00a7\u00a7$g\u00a7%~-4&#8242; \u00a7\u00a7E \u00a7\u00a7\ufb01&#8217;E\u00a7E \ufb01g; ggsyiag?\u00a7;:w \u00a7\u00a7x\u00a7\u00a7\u00a7\u00e9\u00a7\u00a7:;i TEE \u00a7QE&#8217;E\ufb01E,\u00a7\u00a7, \u00a7\u00a7$\u00a7:CE,\u00a7\u00a7\u00a7:\u00a7\u00a7Vg%a E\ufb01\ufb01\ufb01\ufb01g %%x;%\u00a7\u00a7\u00a7\u00a7L&#8217;%\u00a7*%\u00e9$f2%\u00a7? ggf\ufb01gg\ufb01i 3. \ufb01he $\u00a7\u00a7@iSS$%\ufb01\u00a7$u$\u00a7 Ea$%\u00a7&amp;\u00bbT&amp;x; 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