{"id":170714,"date":"2009-12-16T00:00:00","date_gmt":"2009-12-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commr-of-income-tax-vs-smt-m-r-prabhavathy-on-16-december-2009"},"modified":"2014-03-05T11:52:29","modified_gmt":"2014-03-05T06:22:29","slug":"the-commr-of-income-tax-vs-smt-m-r-prabhavathy-on-16-december-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commr-of-income-tax-vs-smt-m-r-prabhavathy-on-16-december-2009","title":{"rendered":"The Commr Of Income Tax vs Smt M R Prabhavathy on 16 December, 2009"},"content":{"rendered":"
Karnataka High Court<\/div>\n
The Commr Of Income Tax vs Smt M R Prabhavathy on 16 December, 2009<\/div>\n
Author: K.L.Manjunath And Kumar<\/div>\n
IN THE HIGH COURT OF KARNATAKA. \n\nDATED THIS THE 16%: DAY OF' DEC EMSf:3R,~ \n\nPRESENT \"\"\"   \n\nTHE HON'BLE MR. JUSTICE  T\n\nTHE HONBLE MR. JUSTICE A::<A\\r11\\;:);"i:,;.I1,x(;g\u00a7_E2;\n\nI.'I'.A NO: 1358.1\/_2--Q06'   ' ''\nBETWEEN 'A '  %\n\n1. Th\u20acCOEI1l}1iSSiOI1'\u20aci"0f   v_ 'V \nIncome-~'1'ax _L-- C.R.Bgui}'id11g';'  .. \nQu6\u20acnSR6:\u00e91c1.AV}.   1%\nBangalofe'. 9% 580  I  \n\n2.  \n II1CO.rIitT{E':.'95X; ..C"e1j1t'ra'i CirCIe~2(2],\nC'.\u00abR.Bui1d_if1gj,'.Qu\u00a2_\u00e9n<:s' Road,\n\nBafiggalore.' . '\n\n(By?f..s:iF;~M.v.\u00e9eeha\u00a2_;:..a1a. Adv.)\n\n avathy\n\n  Bangaidre.\n\nA' {By Sri.A.Shankar. Adv.)\n\nGokul }i01;\u00e9se, Gokul\nMathikkgre,\n\nRespondent:<\/pre>\n
{V<\/p>\n
Appellants:\n<\/p>\n
ix.)<\/p>\n
This Appeal is filed Under Section 260–A of Income
\nTax Act. 1961 praying to allow the appeal and se_t.__aside
\nthe order passed by the ITAT in’, VITA
\nNo.2352\/Bang\/2004 dated 02-06-2006 confir={_ni–ng.Vgthe<\/p>\n
order of Appellate Commissioner and CO1’1flI’_T;i”1″‘thC-.._0i;\u00a2\u00a7.\u00a7)I”\u00abp
\npassed by the 1337., Corr1mnr.. of Income <\/p>\n
Circle M 2(2) Bangalore.\n<\/p>\n
This appeal coming on Iipfori _
\nMANJUNATH J , delivered the following :<\/p>\n
Juneixlgaigi:\n<\/p>\n
The present appeal is,2-by:the”-reveniiechallenging<\/p>\n
the order in ITA ‘passed by the<\/p>\n
ITAT dated   admitted on<\/p>\n
following substantial  law:\n<\/p>\n
  1. V\\’.e:”al1etl;ei” ll\/’l”O1l%__’_anv’iount of RS220 lakhs
\n  assessee has its income
\n  %igti~culture should be accepted
\ndespite the’:’3-alssessee not producing any
\n‘.e.videncev”‘ttoV Show the actual expenditure
\n2ll’dlineunjedllfor generating such an income nor<\/p>\n
 any evidence to show that this<\/p>\n
\u00ab<4<\/p>\n
income was derived by the assessee frorr;<\/p>\n
sale of products grown in these agricultural._:"._<\/p>\n
lands and consequently recorded a pe1~'\u00abVers-el_i'  , A'<\/p>\n
\ufb01nding'?\n<\/p>\n
2. Whether the Appellate: A1_iAt;1liorit.ies.l <\/p>\n
correct in not examining ‘thev\u00abevidei*1ceV in<\/p>\n
support of the claim tvlrlatiyi.he.
\nagriculture income  thell”cL1r.rEer1t
\nassessment year..l:i”v\\zitlio’:jg’tVl.  any
\nmaterial in suppworit  and by<\/p>\n
relying_on_mere\u00a7;conj.ecturesfandfsurmises of<\/p>\n
orders foifearlier years when each
\nas_ses_sn7;enti.V”year_. a separate entity and<\/p>\n
especially ll .  agriculture income<\/p>\n
‘ ‘depended. V_ H V on various uncertain<\/p>\n
‘ci-rculmstances like water, weather, material,<\/p>\n
  marketability of the product,<\/p>\n
it”vlmarliietlyacceptance of the product etc, when<\/p>\n
 there*”was no evidence to support such a<\/p>\n
finding?\n<\/p>\n
cl’aim and consequently recorded a perverse<\/p>\n
{:7\/..\n<\/p>\n<\/p>\n
3. Whether the Appellate Authorities were<\/p>\n
correct in holding that. the Assessing Officer<\/p>\n
has estimated the agriculture income of<\/p>\n
assessee by considering the evitieijice’<\/p>\n
collected for the earlier assessmei-it <\/p>\n
when the assessee has I__1o.t.__produce’d..fVarjyitg <\/p>\n
evidence to show  <\/p>\n
improvement in rr1ai\u00bb1i1te1;1ancAe”~of th.e’-lifavrna,  it<\/p>\n
excess land brought.._  under ‘ ~- . agrfcul’iiure
\noperation, increase in “vpr’o.ducti\u00a7fit.y. and
\nincrease in pri–c_es_Aof agrieuvltpure produce<\/p>\n
 to-fpi’eVio_us year?\n<\/p>\n
4. ‘Whether.’th.e” Vigippellatue authorities were<\/p>\n
” t..corre’ct_Vin reversing the finding of the<\/p>\n
if’assessing\ufb02uoliicer that the conclusion that<\/p>\n
it “-v.,tlie”..excess agricultural income declared<\/p>\n
 assessee was nothing but income
\n{oi”the assessee chargeable to tax under<\/p>\n
H-the head ‘Income from other Sources’, as<\/p>\n
relevant”.j\u00a2*ea1*v:Ataking the yield as 150 nuts per tree per<\/p>\n
_ _yea”12. H * n<\/p>\n
income derived by the assessee frOH1.t.0_thVeI”  V.<\/p>\n
sources?”\n<\/p>\n
2. During the course of
\nto our notice that in respe4.:t_of
\nthe earlier year of  tfiourt in
\nI.T.A.No.-420\/2001.  11  has rernanded the
\nmatter only  from
\nselling the   of I50 nuts
\nP31′ ‘T39   the order of the<\/p>\n
Tribunal in!reeneet-“o*I._oth>er:’.h’ortie-ultural fruits. In View
\nof the   for the revenue
\nContendegdthat the ~ tireserlt case also requires to be<\/p>\n
remanded to t.}1exAssessing Officer to consider the vaiue<\/p>\n
of the_ ‘”eoeoVf1ti’tv..’_derh\/ed by the assessee during the<\/p>\n
(EV,<\/p>\n
Authorities had no occasion to consider the’\u00bb..:s\u00abales<\/p>\n
statistics maintained by the Government. <\/p>\n
We could have remanded the rnatter_to’_” <\/p>\n
Authority for fresh considerationinlthelldpriesent<\/p>\n
also. Since such exerciselii-as*~..been done First l’<\/p>\n
Appellate Authority in’ the  e”as_e anciwhieh has
\nalso been confirmed thle Authority.
\nwe are of   to remand
\nthe   consider the value
\nof   assessment year.\n<\/p>\n
Therefore}! “we ‘  any merit. in this appeal.<\/p>\n
Aeco:rdi.ng1y: follo\ufb01ving the order of this Court in ITA<\/p>\n
–  “dated ll:’l\u00a7ll2~2007 the present appeal has to<\/p>\n
‘–be-idismissedff – . V <\/p>\n
   have also noticed that in all there were 18<\/p>\n
Vpdapppealsa-* before the Commissioner of Income Tax<\/p>\n
  (appeals) but as against 18 appeals, appeals are<\/p>\n
N<\/p>\n
preferred only in 10 matters by revenue. In the
\nremaining 8 matters the revenue has not cha11eh.geei.<:'_:the
\norders passed by the authorities. All the
\nbefore CI'I'[A] were filed by the  "'
\nagricultural lands and the
\ndivided as per their respeetiiie'=,sharevs.V: Vv.if:thve
\nrevenue has accepted the   in
\nrespect of few  permitted to<\/p>\n
Challenge the fagr_iCu1i'\u00a31ra1f"&irietjme 'respect of the<\/p>\n
remaining e0'~-5\u20ac;wne11fs.vievJ of the same the. present<\/p>\n
appeal is\u00ab{Viisr11issVedQf– V'<\/p>\n
Sd\/-\n<\/p>\n
JUDGE<\/p>\n
\\ Sd\/—\n<\/p>\n
IUDGE<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court The Commr Of Income Tax vs Smt M R Prabhavathy on 16 December, 2009 Author: K.L.Manjunath And Kumar IN THE HIGH COURT OF KARNATAKA. DATED THIS THE 16%: DAY OF’ DEC EMSf:3R,~ PRESENT “”” THE HON’BLE MR. JUSTICE T THE HONBLE MR. JUSTICE A::<A\\r11\\;:);"i:,;.I1,x(;g\u00a7_E2; I.'I'.A NO: 1358.1\/_2–Q06' ' '' BETWEEN 'A ' […]<\/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-170714","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nThe Commr Of Income Tax vs Smt M R Prabhavathy 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-commr-of-income-tax-vs-smt-m-r-prabhavathy-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 Commr Of Income Tax vs Smt M R Prabhavathy on 16 December, 2009 - 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