{"id":171197,"date":"2009-03-25T00:00:00","date_gmt":"2009-03-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/n-v-palankar-vs-the-assistant-commissioner-of-on-25-march-2009"},"modified":"2019-03-10T04:52:33","modified_gmt":"2019-03-09T23:22:33","slug":"n-v-palankar-vs-the-assistant-commissioner-of-on-25-march-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/n-v-palankar-vs-the-assistant-commissioner-of-on-25-march-2009","title":{"rendered":"N V Palankar vs The Assistant Commissioner Of … on 25 March, 2009"},"content":{"rendered":"
Karnataka High Court<\/div>\n
N V Palankar vs The Assistant Commissioner Of … on 25 March, 2009<\/div>\n
Author: K.L.Manjunath And Malimath<\/div>\n
{N THE HIGH COURT OF KARNATAKES.' 1, ' \n\nCIRCUIT BENCH AT DHARWAI3 V  %\n\nDATED THIS THE 2531* r\u00a7A\u00a7}0P..NiARc\u00e9 \";:<;p%9%'* __ \n\nPREsEI\u00a7T__  ' T\u00bb A\nTHE HOINPBLE MR   L..._1\\.LA\u00a7;\u00a7:_J{fr\u00a7\u00a7}\u00a3'i*1i'\nTHE HoN'BLE N:1\u00a7_ -MALIMATH\n\n     \n\n  \nBa1a'ji"--I'raderS*,V '  _\nNamjosh\u00e9,Road,"' V\n\n  I\/,~Rs.. AA  \u00ab ..... .. v\n\n' f1; .. Palankar,\n\n3. "sp:Ec:s1\u00a7; xPa1anka.r,\n\n  24.? 1. %5shok Palankar,\n\n 'B31.-a_;'i'I'rade1s,\nManjashi Road, Gadag. ..APPELLAN'I'S\n\n(By Sri A\ufb01hankar M.A1va, Advocate)\n\n\n\nAND;\n\nThe Assistant Commissioner of\nincome Tax (INV),  --.   \nCircle 2(1), Hubii.  ..'RESF\u00a5Ol\\\u00a7E)_i\u00a73P\u00a5T V \n\n(By Sri M.V.S1:1cshachala, Adyocatg  \n\nThis ITA is filed under season 260A-otfithe Income Tax\nAct, 1961, arising out of the Qrc'zer\u00a7'date:\u00a71 29.S;2002"passcd in\nI'I'A.No.98'7\/ Bang] 199r \ufb021e:.asst;ssincnt year 1987--1988\npraying to formulate the sail:-st\u00a3m.tia1ss.(;ucsiion of law stated\nabove and aliow the appeal anti set+asig_':1c----~the order of the\ntribunal bcaxing :\"xTA;r{c 93?\u00bb; Ba'nga1one\/ 1994 dated\n29.5.2002 0:1 t13;=:.s- valiilityi of asscssmeni for the assessment\n\nyear 1987;:--i93$%:t-;'i 'V _;  \n\n \"Q:iE1*fOi' hearing this day, MANJUNATH\nJ., delivered tins fcx1'_io_\\avit._1_g*:.._ \n\nJUDGMENT\n<\/pre>\n
  _  has come: up with this appeal under<\/p>\n
  if the Income Tax Act, 1961 (for short the ‘Ac:t’) _<\/p>\n
 the concurrent \ufb01ndings of the csrder passed by<\/p>\n
2 ~  assessing officer which has been con\ufb01rmed by the<\/p>\n
u”\u00a7(_”iiic)’i:z11r11issioI1er of Income Tax (Appeals), Hubli which has<\/p>\n
 been con\ufb01rmed by the Income Tax Appellate T\ufb01bunai,<\/p>\n
Bangalore Bench in I’I’A.No.98′?\/Ba11g\/ 1994 for the<\/p>\n
assessment year 1987\u00bb 1988. 6\/<\/p>\n
2. The orignal appellant died duxing the pendency of
\nthis appeal. After his death, his L.Rs. are brought ormjecoxd.<\/p>\n
According to the appc\ufb02ant, the dcceascd\u00abaQp&\ufb01Vm.:;\u00a7tVT..V’was<\/p>\n
mmczm’ g a business in foodgram’ s and ” <\/p>\n
under the name and style M]-sl\ufb01alaji    ‘ j <\/p>\n
retums of income for the as\u00a7es\u00e9’3$:\u00a7\u00e9iit  <\/p>\n
admitting an income of Rs. –. iL=:1__ ordf:r:oi7:\u00e9iSse$:smcn’i V<\/p>\n
was passed under,’ Scctijkz-.r9_VV:A””~~1\u00a5\u00a53(I)(a’) “–o:1 _:\u00a71’7.2.1988.<\/p>\n
Thereafter, a notice uxfidt\u00e9r  .\u00a7 I’\u00bb.thc Act was served<\/p>\n
on :’?__he __   The assessment was
\ncompl\u00e9tad\u00e9’   r\/W. Section 14′?[144A of<\/p>\n
mg; ‘as: by o:sqer”‘da’ied’ 27.3.1992. Being aggrieved by the<\/p>\n
 ”  by  assessing officer, the appellant \ufb01led an<\/p>\n
  : =t};1t2 Commissioner of Income Tax (Appeals),<\/p>\n
 No.I’I’A.382\/ Gdg, which appeal came to be<\/p>\n
 A disnciis\u00e9ed on 29.4.1994.\n<\/p>\n
3. Aggricvcd by the same, the appellant \ufb01led an appeal<\/p>\n
__5befom the Income Tax Appellate Txibunal, Bangalore Bench,<\/p>\n
in I’1’A.No.987\/Bang\/1994, which appeal was aiicwed and<\/p>\n
sctwaside the order of re\u00abasscssmc::xt against the respondent.<\/p>\n
\u00abV<\/p>\n
Accoxtiingto the appellant, the appellant  <\/p>\n
loan. from the above \ufb01ve persons’  a\u00a7ti:\u00a71a1_\ufb013′}:ATiV{‘.\u00a7sV:orj3y bis b T <\/p>\n
income and the demand drafts <\/p>\n
W .\n<\/p>\n
mew’?\n<\/p>\n
own name. On the other  the.V’i3a_:t1.,'<_?Ma: 15=.3:v'g"'ger":in his V<\/p>\n
statement has statedjizat   by the
\nassessee and subseqiae\u00a31t13?–   the amount; in
\ncash into _the  1   circumstances,<\/p>\n
the assessn::,en\u00a7\u00a7jVL'bwas   an order has been<\/p>\n
passeti;"'CI3x\u00a7iE1e1i;g:i11g  appeal was filed by the
\nappciiant  'C4tv_L5'1z1:IjI"t;.'_;x1er of Income Tax (Appeals),
\nHubli oiie..g;a.,  sthb\u00e9it no oppoztunity was given to the<\/p>\n
a\u00a7:j:zelv1\u00a3\u00a7ntkVby.VthcAa$_sessing omcer and that actually he had<\/p>\n
\u00bb  through Vima} Kumar Agarwal \ufb01om the above<\/p>\n
   by means of demarad drafts and that in<\/p>\n
 he\u00e9brefrblnzed the above said Rs. 5.00 lakhs to the above<\/p>\n
V’ ‘esaigi \ufb01f\u00e9c persons and Later those persons were asscssees of<\/p>\n
“.iz”1’c’6me tax.\n<\/p>\n
5. It is also the case of the appellant that the Inspector
\nattache\u00e9 to the Departmcm has conducted a discrete<\/p>\n
enquiry. In the discrete enquiry, it is reported that the<\/p>\n
(V<\/p>\n
appeliant had borrowed loan zfromnghc  K <\/p>\n
The department without consirigr\ufb01xg-gs  ”<\/p>\n
conducted by the Inspwm; ha s._ f\u00a7asscd;’ ‘
\nassessment on the ground   \ufb01vcfpezsons are
\n\ufb01ctitious persons ._ it   iz\ufb01sbmc of the<\/p>\n
appellant.\n<\/p>\n
6.   appellant before the
\n   shat there was no proper
\nsa11(\u00a7’1;io1a_ Vi\u00a7\u00a7+Vop:s11i;ig\u00bb_jt}f–ass\u00e9ssmcnt as required under law.
\nIt is  tbs  appeiiant that the Income Tax<\/p>\n
Appe\ufb02atc  wiihout considering the gmtmds urged by<\/p>\n
 _    t11:s1vutWf;3:1eI’e is cozzapliance for H-=:–opc’;n.ing of the<\/p>\n
 ass;%ssi:n.\u00a2i1t,”.’~I:1 the circumstances, the present appeal is<\/p>\n
fiisd.  ‘}<\/p>\n
z  The appeai is admitted on the following substantial<\/p>\n
 ‘~quji\u00a7;-s\ufb01ons of law;\n<\/p>\n
I. Whether the tribunal was justified in law in
\nholding that the neticc issued under Section 148
\nof the Act imroking the provisions of the post-
\namencicd section is valid in law under the facts
\nand circumstances of the aypellant case”<\/p>\n
\u00abV<\/p>\n
II. Whether the tribunal was j\u00e9jsti\ufb01fzd:
\nholding that the Lgiandataly  far ;<\/p>\n
assuming ju1’isdictioii\u00a2V11i:’_\u00a3iT\u00e9i’  <\/p>\n
Act, is comg\u00e9\ufb01agl xtznd\u00e9g\ufb01 th\u00e9  ‘vfas:;ts3 <\/p>\n
circumstances of ~:-1ppe\ufb02\u00a3a:1_1;’ <\/p>\n
111. Whcthcrv tan; _tribu;:1a1’4″‘x%tas\u00e9>A’jus\ufb01\ufb01cd in holding
\nthat the add\ufb01ien  \/ — as cash credit
\n   San opportunity to<\/p>\n
   v  Manager and<\/p>\n
1:   “VioE\u00a7a\ufb01bn of the principal of<\/p>\n
‘A ‘ ” jzi\ufb01i\ufb01fsc? _ — V<\/p>\n
w;–___ “‘}\u00a7f}1V\u00e9t_h\u00a7’\u00e92\u00a2:  manual was justi\ufb01eti in law in
\n hqidirig ‘fh\u00e9t the appellant is bound by the
\n A. staxt”e:’In1:’:\u00a3t made under Section 132(4) of the Act,
\n  name to be assessed for cash credit of
\n \u00a7I\u00a7\u00a7s;5,ao,0oo\/-?\n<\/p>\n
2 .. ir..:_   Wham: the tribunal is justi\ufb01ed in law in<\/p>\n
holding that the interest under Section 139(8)
\nand 215 of the Act is leviablc on the facts and<\/p>\n
circumstances of the case?\n<\/p>\n
8. We have hctaxd the learned Counsel for the parties.<\/p>\n
6″\n<\/p>\n
arise since it is the case of the appellant”   <\/p>\n
bonowed loan through Vimal Kumar’  ‘the ‘ . <\/p>\n
circumstances, he requests  ‘ivto
\npassed byallthe authoritiea\ufb02 ”   A .4 VA u<\/p>\n
10. The leazneei. fo:rWt}_3e  1eiie%*..tue_.Esupporting
\nthe on:Eers of the  the names shown
\nas creditors ofihe appe\ufb01ae\ufb01 ilfrersons and as per
\nthe   has put the
\nmoney “:}<i\u00a7s__ on the same day, he
\npurcheseei _  by issuing self cheque.<\/p>\n
'I'herefore, 4he.oonfe1:1.&s {hat no questions of law arises in this<\/p>\n
. V.  = A Veip;CseeiIe'a1:i{i.Af:}ae  zequires to be dismissed.<\/p>\n
    heax\ufb02 the ieamed Ceunsel for the pame' s.<\/p>\n
\\k*hatv_*.a7e. \ufb01o\ufb01ce in this appeal is, the income 'Fax Appeiiate<\/p>\n
 AA  did not consider the question raised: by the<\/p>\n
 'sapize\ufb02ant in not considering the mandatoxy Iequirement of<\/p>\n
U fasszlzned jmrisdict\u00e9on under Section 148 of the Income Tax<\/p>\n
Act in ozder to reopen the assessment. The income Tax<\/p>\n
Appellate Tribunal in its order has stated that, though such<\/p>\n
6\/<\/p>\n
11<\/span><\/p>\n
persons through Vimai Ktlmaar Agarwal is a <\/p>\n
or not.\n<\/p>\n
13. In View of the subnzis\ufb01\ufb01cani-0f.;;Vat’e<\/p>\n
also of the Vi\ufb01w that instead of ren\u00a3a1_1ding th\u00e9 j@1:.tc1fT;t<$ 'i!f1\u00e9;<\/p>\n
income Tax Appcllatc  is p1Wc$pmf i0i" u\u00e9z to remand
\nthe matter to the    the factual
\nposition and also to c91;\u00a7irie;; _i1:{\u00e9  mquiremeni: of<\/p>\n
assumed _}'1i;i'i$';C\u00a7'_;3.(\u00a7?:3;O1I1;3._l1I:\u20ac\u00a5.cY;i:'  of the Income Tax<\/p>\n
Act.  ….\n<\/p>\n
14. In   Without answering
\nthe questions  W5   \u00e9appea}. and mmand the
\n  for frwh consideration. It is<\/p>\n
op\u20ac:z_1 fQr’\u00abt};;e  raise all the questions that may be<\/p>\n
 raised ‘b_ef():je i’hc\u00abV’asseg’si:.ug o\ufb01iccr.<\/p>\n
Sdfw
\nJudge<\/p>\n
sdii
\nEa\u00e9ga<\/p>\n
‘E;ts*<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court N V Palankar vs The Assistant Commissioner Of … on 25 March, 2009 Author: K.L.Manjunath And Malimath {N THE HIGH COURT OF KARNATAKES.’ 1, ‘ CIRCUIT BENCH AT DHARWAI3 V % DATED THIS THE 2531* r\u00a7A\u00a7}0P..NiARc\u00e9 “;:<;p%9%'* __ PREsEI\u00a7T__ ' T\u00bb A THE HOINPBLE MR L…_1\\.LA\u00a7;\u00a7:_J{fr\u00a7\u00a7}\u00a3'i*1i' THE HoN'BLE N:1\u00a7_ -MALIMATH Ba1a'ji"–I'raderS*,V ' […]<\/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-171197","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nN V Palankar vs The Assistant Commissioner Of ... on 25 March, 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\/n-v-palankar-vs-the-assistant-commissioner-of-on-25-march-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"N V Palankar vs The Assistant Commissioner Of ... on 25 March, 2009 - 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