{"id":158076,"date":"2009-12-16T00:00:00","date_gmt":"2009-12-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-shri-j-alexander-on-16-december-2009"},"modified":"2017-03-19T18:17:58","modified_gmt":"2017-03-19T12:47:58","slug":"the-commissioner-of-income-tax-vs-shri-j-alexander-on-16-december-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-shri-j-alexander-on-16-december-2009","title":{"rendered":"The Commissioner Of Income Tax vs Shri J Alexander on 16 December, 2009"},"content":{"rendered":"
Karnataka High Court<\/div>\n
The Commissioner Of Income Tax vs Shri J Alexander on 16 December, 2009<\/div>\n
Author: K.L.Manjunath And Kumar<\/div>\n
   \n\nIN THE HIGH COURT or KARNATAKA, BANGALQZREVV\n\nDATED THIS THE 16'!\" DAY OF IJECEMBEE, 2()09   -\n\nPRESENT\n\nTHE HONBLE3 MR. JUSTICEIK.I%\u00a7Ev'EAi'\\IJU1\\i.)\u00a7T_IViVVV:\"EV \n\nAND\n\nTHE HON'BLE MR. JUSTICE Am$'xr1ND JKIMARV   M'\n\nI.T.A NC5';\u00bb1.5;Z[_2009~..  \nBETWEEN .'     \n\n1. The Commissionef'   .\nC.R.BuiIdi.ng, ' \" \n\nQueens Road-,_Ba;nga'IO.\u00a7<:  \n\n2. The Ineofneli'-{'\u00e9;'2; O-f'fie'e'r.V__   V\nward~ E\nC:."R.Bu:1cV1:ng.i"\u00a7V ' _  _\nQi1ee--11s  'Bar1Vgai--0I'e;\n\n(By Sri.1\\\/I _"V7._._4SE.'Vs}V1v"a-._<: }'1*V.'-'.11-a..,:' .]\n\n Sl;1fi.J.:'\u00a7lA_ve:\u20aca'1:1:tie1f\nA 1"-.'1atgNO.v.7;'\u00ab.Ede11Aulac.\n\nV V' Indi1*.anafgar,,.-Bangalore.\n\n'A . "  ' ' =  Sri:A--; Shankar, Adv.\n\nBi11n'a1i'nan\u00e9ga}a.\nRespondent:<\/pre>\n
 _ Sri.K.P.Kumar, Sr. Counsel for M\/s King &
\n “Partri\u00e9ge for R331)<\/p>\n
{V<\/p>\n
Appellants:\n<\/p>\n
This Appeal is filed Under Section 260A of lnoorne
\nTax Act, 1961 praying to allow the appeal and set aside<\/p>\n
the order passed by the ITAT Bangalore –i_f1′–V_f’E\u00abTi-3.’
\nNo.”\/99\/BNG\/2006, dated 29m08m2008 confi1*rn’..___the4e~.
\norders of the Appellate Commissioner and <;:onfi,rn'1'*-tl1e"'F V' '
\norder passed by the income tax officer,–W'ard'–\u00bb.l3.(l).Vl"  <\/p>\n
Bangalore.\n<\/p>\n
This appeal coming on for  <\/p>\n
MANJUNATH J, delivered the -foyllowlingi A<\/p>\n
Heard the learneldltioytiinsel parties. This
\nappeal is by the  legality and<\/p>\n
Correctness of the Commissioner of Income<\/p>\n
Tax (Appeals)whliehl*has:l:been Confirmed by the Income<\/p>\n
.._ATaxv..\u00ab.\u00a7App*ellate.l “*T.ri_b_1i11a1, Bangalore Bench in ETA<\/p>\n
Al’?ENQL79V9\/Vl3k1H{3,%7’2.Q06 dated 29~8\u00ab~2008.<\/p>\n
  ‘appeal was admitted to consider the<\/p>\n
‘.Vfpollo\\viri;1gl\u00a7s1ilbstantial question of law:<\/p>\n
W,<\/p>\n
of assessment was made in the name of the Assessee<\/p>\n
treating the same as unexplained cash deposits. T <\/p>\n
4. As a protective measure ..”protect.iVe__u <\/p>\n
assessment was also simultaneously;_-ma}de=.in.the”name;A<\/p>\n
of those persons in whose  the-fiilied depojsitsyywere
\nstanding. Efforts were also m_a_d”e,:by. _the..reve_nuef? to find
\nout the fictitious persori=s:illwhic1″i{,’t1it’i’njaltely did not yield<\/p>\n
any result.\n<\/p>\n
 by the order of
\nassessment \u00ab  appeal before the<\/p>\n
Comrnissioner.Inco’rne’\u00a5.taX {Appeals} contending that<\/p>\n
 the atflQ;f;1’nt’-.fQundlVinmthe FDs with the Karnataka Bank<\/p>\n
lllwere. the assessee and that he had not<\/p>\n
inves.ted_.the’4i’same in the name of the fictitious persons.<\/p>\n
.u”‘4″-..hThereforethe requested the first Appellate Authority to<\/p>\n
a._lrey’erlse the finding of the Assessing Officer. The<\/p>\n
Q;\n<\/p>\n
Commissioner of income-tax (Appeals) considering the<\/p>\n
entire case pleaded by the Assessee granted relief tdthe<\/p>\n
assessee holding that the said amounts<\/p>\n
deposited actually by the assessee  <\/p>\n
fictitious persons. The revenue <\/p>\n
order of Cl’l'{Appeals) prefei’1’e_d art.Vhappealiybefore
\nIncome Tax Appellate Tribunal;”Bangalore: came
\nto be dismissed. Agg1=i_.eve’d”._by_’\u00ab  the present<\/p>\n
appeal is filed bysthe revcnhliie. V =  <\/p>\n
 taken up for hearing by this<\/p>\n
Court on  *’oc”g-Valsions. the then Bench had<\/p>\n
 noticeidl that basedv__o_n.the protective assessments made<\/p>\n
revenue is ‘s_a’id_ to have recovered the amount of tax<\/p>\n
from”vout’olf~:tli1e proceeds available in Karnataka Bank<\/p>\n
‘,which ..vva.s invested in the names of fictitious persons.<\/p>\n
A .,:l?jlLhel”Court also entertained a doubt whether really the<\/p>\n
{V in<\/p>\n
‘-J<\/p>\n
7. We have heard Mr.Seshacha1a, learned counsel<\/p>\n
for the revenue. Mr.Shankar learned counsel apgaearirig<\/p>\n
for the assessee and Mr.K.P.Kumar, learned <\/p>\n
Counsei representing the Reserve Bank 0f_’I.ndi’a;fv\u00bb  d<\/p>\n
8. At the out set. Mr.K.P.Ii{un}ar(learned <\/p>\n
Counsel appearing for  that
\nBank will not have details ash-‘sta{1ught\u00bbeAfor b’y”‘this\u00a7 Court.
\nAccording to him whate’vVe_r”  has been<\/p>\n
Credited to thC..E1’C’COL1H”t;2′ of  :ieVe_n,ge.7′”f’herefo1″e. there<\/p>\n
is no rlecessityv fer’-th’e_Cojtirt; to hear the Reserve Bank of<\/p>\n
India as it”‘i.sttneiVt’h_ea1′.a’ xiecessary nor a proper party to<\/p>\n
_.v..’adju.\u00bbd:tcate the in controversy. Mr. Shankar<\/p>\n
1eaVrn.ed-.V_e0uns’e1_ for the assessee submits that in the<\/p>\n
 this Court in ITRC No.64 and<\/p>\n
 19-6-2008 a eo–ordinate Bench had held<\/p>\n
A ft}1AAatd “the assessment cannot be made in the name of the<\/p>\n
:4<\/p>\n
assessee in respect of the Fixed Deposits which were in<\/p>\n
the name of fictitious persons as the protect.i_ve_<\/p>\n
assessment orders have been passed in th’e7  *<\/p>\n
depositors and tax liability has been \u00bbrepcoverheddfrjorrrythe’V, if<\/p>\n
bank directly. Therefore, he the  <\/p>\n
there are no merits in the appe\ufb01pandvh appeal”v_:re’qu’ires to<\/p>\n
be dismissed.    *\n<\/p>\n
9. Mr. Seshachal.3,,_ l\u00abear-hed.coun_se1 for the revenue<\/p>\n
fairly cor1cedes__ that_….p.ur.sua11pt “x”toV’5IVth”e protective<\/p>\n
assessm_en–.t’ ordeif’su’1n;ide””-in the name of the deposit<\/p>\n
holders, th’e__’reverit_:e’has:’_’\u00a7::oilect.ed entire proceeds of the<\/p>\n
.-v..’_dep_os.itv_f1’om th’e.Vi_{_s1f.inataka Bank. To evidence the<\/p>\n
seirneVhe__has_ibr,ought few fiies for perusal of the Court.<\/p>\n
Of: .p’e’rusal”iioff’tvhe records produced before us it is clear<\/p>\n
fthe 2iri<.id11_nt is remitted by the Karnataka Bank in the<\/p>\n
" \/fna_m"e~ of the revenue.\n<\/p>\n
6*<\/p>\n
10. In View of the records produced before us we<\/p>\n
are satisfied that the revenue has collected the <\/p>\n
of the Fixed Deposit from the Karnataka <\/p>\n
were standing in the name of fictitioiis ;f;ers,o’r1s4w1uc,hi’i..<\/p>\n
amounts become due to the reyenz=;e based’~.von”<\/p>\n
protective assessment orders.i,:”‘~..y> If the ‘ref\\\u00a7en:;je”‘ has
\nCollected the taxes from,_\ufb01ctitiousilpersons the question
\nof passing an order of assess’vr1ient_…ir1fj;h’e_’_.name of the<\/p>\n
assessee in resvper:iIyj’of the \u00a7sa;r11e.a1n_’ounts again will not
\narise at if  iltyvill. Therefore, we do not see
\nany merit in the.a\u00a7p_ea–\u00a3._A_lAand accordingly following the<\/p>\n
order _-in 1rtzc iNoT;-64′,\/199999 dated 19wsw2o0s between<\/p>\n
 ltlthey sa{i”ne’i’Apa1tties formthe assessment. year 199091, We<\/p>\n
Eh-aye;   appeal. Accordingly, this appeal is<\/p>\n
” disrn’i.ss6.Cl .’ -.\n<\/p>\n
<27\/2.\n<\/p>\n<\/p>\n
11. In order to ensure that there shall note-‘jbe:’f’a.ti3?A4<\/p>\n
loss of revenue if any FD proceeds is not  V’<\/p>\n
the revenue from the Karnataka \u00a33-;a’r1k–,. Alibhertv  <\/p>\n
to the revenue to recover the  frofn.e.the\u00ab. <\/p>\n
from out of the proceeds  Deposits.\n<\/p>\n
in the name of fictivtioys  With”‘the above<\/p>\n
observations. the appea} is t:1iSj1n’i:a\u00a7se<j_:\u00a7"  <\/p>\n
sbb\/\u00a5A VA<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court The Commissioner Of Income Tax vs Shri J Alexander on 16 December, 2009 Author: K.L.Manjunath And Kumar IN THE HIGH COURT or KARNATAKA, BANGALQZREVV DATED THIS THE 16′!” DAY OF IJECEMBEE, 2()09 – PRESENT THE HONBLE3 MR. JUSTICEIK.I%\u00a7Ev’EAi’\\IJU1\\i.)\u00a7T_IViVVV:”EV AND THE HON’BLE MR. JUSTICE Am$’xr1ND JKIMARV M’ I.T.A NC5′;\u00bb1.5;Z[_2009~.. BETWEEN .’ 1. The […]<\/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-158076","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nThe Commissioner Of Income Tax vs Shri J Alexander on 16 December, 2009 - 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-shri-j-alexander-on-16-december-2009\" \/>\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 Shri J Alexander on 16 December, 2009 - 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