{"id":182483,"date":"2010-03-02T00:00:00","date_gmt":"2010-03-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commr-of-income-tax-vs-ms-hajee-jaffar-shariff-on-2-march-2010"},"modified":"2018-05-03T18:35:38","modified_gmt":"2018-05-03T13:05:38","slug":"the-commr-of-income-tax-vs-ms-hajee-jaffar-shariff-on-2-march-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commr-of-income-tax-vs-ms-hajee-jaffar-shariff-on-2-march-2010","title":{"rendered":"The Commr Of Income Tax vs M\/S Hajee-Jaffar Shariff on 2 March, 2010"},"content":{"rendered":"
Karnataka High Court<\/div>\n
The Commr Of Income Tax vs M\/S Hajee-Jaffar Shariff on 2 March, 2010<\/div>\n
Author: K.L.Manjunath & B.V.Nagarathna<\/div>\n
'W\"'*~*-WW\" \"WW\" \ufb01w\ufb01\ufb02i MI' mnwmzmm WWW? \u20ac.;&M;,;%W\" KW mmmmm \u00a7*'%\u00a7\ufb01%%I\u00a7\"% \u20ac'$\u20ac'I.'3'\u00ab\u00e9'%;WE' Q?' %\u20ac.&WMK\"'\u00a5'AK& ?\u00b0\"\u00a7\u00a7@%'i COURT 0? K&E%FW\ufb01K\ufb02e Hi\ufb01fi C\n\nIN THE FIIGH COURT 0F KARHATAKA AT BANGALGRE\nDATED TI-ES THE 2\"' DAY GF MARCH, 2910\nmgsemv\n\nTm Hormnz mR..1Us'r1cE K.L.MAR'   \n\nARE\n\nTEE HOHBLE Mas. JUSTICE B\u00bb3JsI\u00a7A:;:fARi.\u00a7TIi?ii'A'_'_1V\u00abV  & ' %\n\n \n\nBETWEEN:\n\n1.<\/pre>\n
 The Commissioner
\nC.R.BmM\u00a5q, V   _  ~
\nQueens Road,<\/p>\n
re”     –\n<\/p>\n
2.   <\/p>\n
(By. Sri.  fer Mxuswimchala far
\n .  I  z ‘ ‘ . . . . . ..\n<\/p>\n
 smug’  <\/p>\n
  kl\ufb01iif\ufb01-Ha.ier=~Ja1*\ufb01=*
\nV\ufb01\ufb02-9%2V’95: ”\n<\/p>\n
‘ A   ” AA T\ufb01ea\u00e9f,<\/p>\n
. , . RESP\u20ac3HDE4NT<\/p>\n
4%<\/p>\n
Q)’<\/p>\n
seww *o..\u00bbw’wmas we-” :am~\u00abn.:\u00bb’.mmw2.mM mmwmi %..:*?w?j*.\u20ac’\u00ab\u00ab\u00a5;’t\u00a2k”.\ufb01 MW” mmmmmnmmm miwm mwwwam Mr mwmmmsmmm mum ma-‘um wr mamammmm. Mfw\ufb02 MWMRK WEE” ?K.%.\u00a7\u00a7’.N>%\u00a7”@3%\ufb01.$%. MEQM \u00a33<\/p>\n
Thu? ITA is \ufb01led 1.1] 3 260-41 of I.’I’.Act., 1%}. ax-Mtg eat at’<\/p>\n
order dated 30.93.2004 paasad ‘m ITA 30.60213. 1999 for
\nthe A%sment ‘(ant 19%\u00bb-97, pa:-aying tn: <\/p>\n
i.\n<\/p>\n
ii.\n<\/p>\n
formulate the substantial quwtions of 1aw.4j5t\u00e9tf\u00a7ci.A’<\/p>\n
therein<\/p>\n
Allow the appul and set aside the orda-3 paagied 1
\nITAT, Bangabre in ITA 30.602\/Barxgll   ” ~.. ”
\n30.9.2004 85 oon\ufb01m tha ordasr’   ‘1’\u00e9g;pe1lI5it\u00a2’L’v-.
\nCommiasiomr 0011131′. thn cu-dcLi:_<r  'Aast… f
\nCommissiozm of Income Tax Ci:-cite-5{3),  = ._<\/p>\n
'1'!-HS APPEAL come on F"f)R.."V'HEA\u00a71fi'(f}  DAY,<\/p>\n
NAGARA'H-INA .3, 3:)BL1vEREVD%fz'rm;.\u00bbmI.I.C5w_';1IG:  <\/p>\n
the: arm  %m. H0502\/Ba.rg\/1999<\/p>\n
raking the  af law:\n<\/p>\n
1;    am-ma' by\n\nthe aaaasaa\u00e9   \ufb01m\ufb01 depoem\n E:  be_u'mted. as\n\n<\/pre>\n
~  V’   afirlye asmauac despite
\n  , __mt carrying an any
\nA and was a mm<\/p>\n
 \u00e9f gill: waste and poiishad.<\/p>\n
,,   hv <\/p>\n
 “WAA &’t@T  tin ‘l’ribuna.1 was otsrmci: in<\/p>\n
*  4 Jfbald\ufb01g that \ufb01r \ufb02u puw\ufb01 of<\/p>\n
” . aomuta\ufb01cn afdeduct\ufb01en zmdw Sectian<\/p>\n
‘   QJHHC afthae Act the grass total imtame
\n  imtluds mt only the Emmma
\n _  mm pro\ufb01ts of apart am but am:<\/p>\n
EC.\n<\/p>\n
MW” wwngfma wr mmmxwmimmum wzmm \u00e9mwum M?’ %\ufb01R%%\u00a3&’\u00a5%K\ufb01 HQQW $’l\u00a7.7\u20ac”‘}%}\ufb01T (3? KA%N&”\u00a5”\ufb01\u00a7\u20ac\ufb01. Wg\ufb01\ufb01 \ufb01\ufb01\ufb01\ufb02f \ufb02? K\ufb01a\ufb01\ufb01\ufb02f\ufb01\ufb02\ufb01 HFGW \u20ac<\/p>\n
intmrwt meow: dwixm \ufb01mn med
\ndepoaita made. in banlm in mm”<\/p>\n
2. The facm saf the case are that tin H
\nAssamese has been assessed to tax in tha  K
\nwaste and polished granitaa. For an  <\/p>\n
97 the return. of imame was \ufb01led  was
\nsactian 143413;) ofthe Act.   that
\nthe asmsee had   depeaita
\nmade in the   incxnzne was
\n\ufb01mn arthser    and am-\u00a2rd311gly
\nd\ufb01 mt   \u00a3315 tin Income
\nTax Act.   :_ f\u00e9:\u00a7p6rxdent-Aaseaaea the Fixed
\ndepgsits    m ahtain m-edit an in
\nmm imwme mm: &cm the Fixed<\/p>\n
 an   hens. The .&smsing Omen”, hawesier,<\/p>\n
*1 mwme from amm 591% am as a sic<\/p>\n
\u00a34<\/p>\n
warm WE” %MM.K%%.W%%M”\u00a7\u00a7’*9a\ufb01% W\ufb01wi\ufb01 %*2…s9’\u00a2n2’$\u00a5’\u20ac% W,V\u00abfW.M\ufb01E%M!MWm WEWWW ewwwm: WK” mmmwmmmm mm;-n wwmma M? ‘\u00a7*a.AMM$”%H%\u00a7Wl\u00a7”\u00a7.\u00e9””$. Mswm mwwam W\ufb01.” \u00a7\u00a7’*\u00a2>\ufb01~’Fs.K\u00a7%.c%.E<?%F'\u00a2.,J*'*%. ?"'?\u00a7\u00a7'?\\$'3E'"\u00a7 hJ.JE.,\ufb01ME<\/p>\n
mad ax\ufb01\u00e9id mt bx-'mgthe same} under
\nm\ufb01msu\ufb01m e\ufb01&an 28.2.1998.  T<\/p>\n
3. The 1-mpacr::b:nt-aa.amse:e   3  ‘
\nsaid ordar prefmreclan appwl before
\nIncome: Tax (A% czwxmding    ‘V<\/p>\n
Fixed mpcem cammt be brought
\niztueolrae \ufb01rm: tathmamzma  xwtbe set
\no\ufb01’ towards the mg 4 1:;  buainczaa
\nawepwdmdms  mm by mm
\nmid order,  aasmea\u00e9’   mm the [mama
\nTax Appellate   maaomd that the
\nWwt   we Piedsed 5* mm and
\n  for buaixms ptmw and tkwfare the<\/p>\n
   the said mime. Deposia should he sat<\/p>\n
i %& \u00a7\ufb01f   pm as business oapmaimm am<\/p>\n
__     on a der\ufb01nicsn efthe Calcutta High Court in
\n  a:’%crr Va. Tiirupa\ufb01 Waolm. mm; m.,(193 rm 252;
\ngmm amt gazm umm am busmess and acmaim mama<\/p>\n
Ii<\/p>\n
\/<\/p>\n
relief of de\u00e9uctian under section GOHHC at’ the Act. Being <\/p>\n
&  by the said ordm”, the revemza has pm-e\ufb01erred <\/p>\n
apml.\n<\/p>\n
4. We mm mare! the learned   <\/p>\n
and 2m Leurxmad ctmmel \ufb01ar tm       <\/p>\n
5. It in aubmrml on of
\nmhumz was not 1-‘gm in mam
\nde.:riw.d by the asseawa   be
\nmm as mum  the assesses
\nwas mt can-gm  an exporter
\nof silk waam ami  than aka cnntended
\nthat ‘u; in  Act, only whm the
\nincerm    takim imn cenaidmwriorl
\nthat ixamme mm be da\ufb02uczted under<\/p>\n
   tins immnt can: that is mt so, as the<\/p>\n
‘ 9?  is $1-1; of silk waste and poliahad<\/p>\n
 mt ban\ufb02 busmese. He Ems aha mm apex:<\/p>\n
  af rim Apm Cant: in the was of PAEEIAN<\/p>\n
QWVWNW W” xcmawmmmtzimmm uiewm mwwavafwrlimmmmmmmm WWW M.,xmm’ W?” mmaNm:m;m  mmm” W? \ufb01\u00a3%.\ufb01N&”\u00a7”\ufb014.%% HWM 666% 05* mmmgm Ww\u00e9 CQUW”<\/p>\n
Z<\/p>\n
.2””'(<\/p>\n
‘\\.\\<\/p>\n
\u00a3}\u00a7n\u00a73\u00a7\u00a7”\u00a7( W5′ \u00a7~’\u00a7&\ufb01N&C’\u00a7’\ufb01$-WQK NEWW %\u00a7\u00a7%f.3$\u00a7~E?\ufb01T”lE’ .,\u00a7I\ufb01MRN\u00a7\u00a7”\u00a5&H’\u00a7.& \ufb01iw\ufb02 \ufb01.mWU\ufb01\u00a7 W?’ %.MKN\u00e9%.E\ufb02%M mwm mwum M?’ m\ufb02\ufb01wmtm\ufb02m Wmwa mmw-w:\u00a2:a\u00a7_&  m>~s.m,w’x\u00bbmmw.m. mmmms wmemxvwmy<\/p>\n
E<\/p>\n
CHEMICAI.\u00ab8 LTD. VS’ COBEIISSIONER OF IHCOLQ <\/p>\n
(3003) 262 ITR S.”‘?3{SC} in support (sf his subzniasion. . ‘  <\/p>\n
” – 6. \ufb01e: qmtztrn, mumal for the
\nsubmim that me.-. Tribunal was jmmeus; ‘an
\naf deduction under 850.80}-IHCja\u00a3_.   <\/p>\n
D\u00a2P08i!:a wane taksn out from   the
\nWW and the \u00ab*1    W
\nobtainm as. loan in   and
\nhaw\ufb01 that     receiv\ufb01
\nand  paid mare than
\npro\ufb01t of  crf oomputm deduetion
\n  aha: relied upon a dmlinrz of<\/p>\n
th\u00a7\u00a7’S_u\u00a7\u00a7;mdae in 1993 vomos mm 331 2:; cm<\/p>\n
  cg’ %Vt mm&:ssI\u00a2\u00a7\ufb02’ER 95* mcmm mx vs. aevmm<\/p>\n
f  $0213 in support of has aubmhsiaon am<\/p>\n
 of 1:113 Court reported Ex: (9%) 1′?(}
\n   (1:53) an em cam sf eezmxsslonmn are’<\/p>\n
k %$:mj;vm:rm< vs. cmm, Kacmmm cousamrcrxans<\/p>\n
5<\/span><\/p>\n
:aWW’5d’\u00a5”\\t.\u20ac# was nmmwmmmm zwwm mwwm%AAwr.:&.mmwmamK$a mama mmmm U?” wwwmm\ufb01m.  @\ufb01E\u00a7\u00a77tE””f” W? 9\u20ac\ufb01RN\ufb01\ufb02”\ufb01KA WEQH COUW” Q? i’\u20ac\ufb02RW\u00a7i?’\ufb01W.& \ufb02i\ufb01\ufb02 COURT<\/p>\n
an aa to @end that the ardw of cm Tribunal daea not
\n&rmy mtEsa%l. T \u00bbT<\/p>\n
‘F’. I-Iavim @111 the counsel on both
\ndiapum that mspondent-asaesaee in
\n‘t:rus?%a of silk waata am  \u00a301′  <\/p>\n
of wmh he has obeaima credit  in   credit
\nfacilitis by the ansasum   {gr
\nof 11% apart busirx-.33.,  wga  the Fixw
\nDeposits as 8    bwev\u00e9-:1′, 3.; as
\nto whether    Depoaim shculd
\nbe adjmuted  fayme\ufb01\ufb01 paid, payments
\nmag on the    to wm\ufb02m the bmm
\n  M has 1\u00bb be m. me
\nx that 1115 Fired Depnaitm wars:<\/p>\n
   tin loan asbsmined \ufb01at tbs page of<\/p>\n
    me for we mm buamm. Tm am-at paid
\n   Hde\ufb02it me but ha mm as a mm’ s
\n   The depmm mm: requkend #9 that the asaew
\n mail was dra\ufb01 ta\ufb02 as m: wfmz itwaa mama \ufb01nr
\n  purme sfbusi\ufb02s 1% aaawam h an 169% <\/p>\n
&&’\u00bb\/,K<\/p>\n
m it has no\u00bb a\ufb02wr buainwa eazcapt \ufb01g business of expqraa,<\/p>\n
Whax the \ufb01ler}. depoaim were made ant of the
\nthe interest that ace-rum on the said deposit has
\nass “btminaus irmome” and not an     ‘A V’<\/p>\n
Sima the ansmaaa has ma othw bua:’nw;a ‘ V   <\/p>\n
gum’ by the mbum: in the   ‘\n<\/p>\n
3. At rm stage, i.9:..ia  % my\ufb01 ;    ins doohiom
\naim: on the Ear   In the case of<\/p>\n
;%\u00a7’%J%\u20ac.&i \u00a7i,.\u00a2,{‘\u00a7\u00a7”‘ 2?W’%%\u00abi\u00a7V\u00e9F*3\u00e9r.\u00a7;$?\u00bb\u00a7\u00a5’\u00e9.a\u00a2\u00a7’3*\u00a7 MEWW \u00a5w3w$%i?K% %FV’%\u00a3%KWM\u00a7MWM WEWW QWWWE WV W\ufb02\ufb01lw\ufb02\ufb01\ufb01\ufb02\ufb02 NEW” WWMKW WW \u00a3*\u00a2\u00a34~%.MEWl%%\u00a5aM%.dW NEW??? amwmm Yw\ufb02l” \u00a7%.\u00bb\u00a7Wa\u00a3\ufb012\u00a5”*vRM;%1\u00a3\u00ab*$.1f%@’>% WEWW wwwm<\/p>\n
comausslonm or cxmma.\n<\/p>\n
Hacmmmm  in (2003) we
\nTammx 2?:  mm the aaaeasee
\nhas   Demim as secure
\nBank   acquire thc mamas: werk, thc
\n has m be umber! as its<\/p>\n
% bus\ufb01;V\u00a7&ai_i1:-@;grme.’ ‘  ymmm ac, this Ccmrt; relied upen a
\n%  T  \ufb01miapmg cans: in err V3. Govmm sammmrm<\/p>\n
  tn supra. Tim said daeisian which is<\/p>\n
   a .’Em’mh of thus Jud\ufb01  states that
\nwith  ta: amunts rweive\u00e9 mam’ an ari\ufb01ira\ufb01on award.<\/p>\n
-.-4-ouwwwwww worn nu:-mam<\/p>\n
w’uuMM2ar”mma’m xmwm mwwma  nmnmmam\ufb01m WIWW MUWKE WW mmwmzmm WWW”? CUUKT U? KRRNKYAKR H36″  0%   <\/p>\n
bytheasaawsasaewh\ufb01ahvs-a,saCoii:1t.?wmMcase,___tha<\/p>\n
said amuunt mg H-eater! as business inuoma ax\ufb01 not <\/p>\n
mam rathmr warm.\n<\/p>\n
9.. Howwer, the mama  ‘<\/p>\n
relied’ upon amther dens’ ion of  V.<\/p>\n
crmmcans Lmvs. comnssroxms as mam %m<, no
\nmrmarxd that with regard in
\nmm, the interest on me  M be said to
\nremoved  and mm-exam mt
\nliable for  mane ofthse Act.\n<\/p>\n
 E ‘3 a amp<\/p>\n
16. We  an the fax:-m afthe pa-went
\n we \u00aem\u00a3m.uoa the awmm mtm-ad to<\/p>\n
 Wag,   mamas cmmmm LTD vs.
\n  meow TAX,wsuk1 not be app\ufb01mble<\/p>\n
. , Q  In the instant mm as ah-\ufb02y stated \u00a391-
\nofim husimas that h mm business, than Fima
\n wm \ufb01sma. as mm in o1′:im’ ta avaii ands:
\nV. an\u00e9 mnsaqumlyz an faem we. are at’ tkw eans\ufb01ered<\/p>\n
\/if\/,<\/p>\n
V,<\/p>\n
‘WWW? W?” \u00a7’\u00a5}*\u00a7.%f”%$.a%%%?<'g%M \u00a7'\ufb01LE%M""?~ &;\u00bb-mum wi'\u00a7"'f_ mmmwm\ufb01mmm mawm MWWKR V?" WMWEWMEMWM mama m…wMxw MW" mmwwmmmmm muww wm\ufb02wam wwr' wmMW\u00a7'\u00b0MwM::*<L\u00bbM. ormww Mwmmwls<\/p>\n
1%<\/p>\n
v\u00a7aWtha1\u00a3thedescisiow1'n::.(}Q'\u00a5V\u00a3D\\{3I\ufb01UDHIJRY&S()I{$<\/p>\n
m\ufb02 cmmma mmmmmmzcmmnwmmmsagg\u00bb
\napplicable and me $631011 czf the Apex mm in   %
\ncHEMMmLsL\ufb01DvsmxnmM\u00a3aKmERcFnKm\u00a3\u00a7i&g}g# w"vL
\nmdmmgmma ammmgmwammmwmgmwamafi<\/p>\n
questizzm of law ra.ised?m 1:153
\ndismm the appeal.  ' ' A :\n<\/p>\n
%;_IUDGE<\/p>\n
Sd\/-\n<\/p>\n
JUDGE;<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court The Commr Of Income Tax vs M\/S Hajee-Jaffar Shariff on 2 March, 2010 Author: K.L.Manjunath & B.V.Nagarathna ‘W”‘*~*-WW” “WW” \ufb01w\ufb01\ufb02i MI’ mnwmzmm WWW? \u20ac.;&M;,;%W” KW mmmmm \u00a7*’%\u00a7\ufb01%%I\u00a7”% \u20ac’$\u20ac’I.’3’\u00ab\u00e9’%;WE’ Q?’ %\u20ac.&WMK”‘\u00a5’AK& ?\u00b0”\u00a7\u00a7@%’i COURT 0? K&E%FW\ufb01K\ufb02e Hi\ufb01fi C IN THE FIIGH COURT 0F KARHATAKA AT BANGALGRE DATED TI-ES THE 2″‘ DAY GF MARCH, 2910 […]<\/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-182483","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nThe Commr Of Income Tax vs M\/S Hajee-Jaffar Shariff on 2 March, 2010 - 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-ms-hajee-jaffar-shariff-on-2-march-2010\" \/>\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 M\/S Hajee-Jaffar Shariff on 2 March, 2010 - 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