{"id":190348,"date":"2008-03-19T00:00:00","date_gmt":"2008-03-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-dy-commr-of-income-tax-asst-vs-the-karnataka-bank-ltd-on-19-march-2008"},"modified":"2018-09-09T05:55:48","modified_gmt":"2018-09-09T00:25:48","slug":"the-dy-commr-of-income-tax-asst-vs-the-karnataka-bank-ltd-on-19-march-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-dy-commr-of-income-tax-asst-vs-the-karnataka-bank-ltd-on-19-march-2008","title":{"rendered":"The Dy Commr Of Income Tax (Asst) vs The Karnataka Bank Ltd on 19 March, 2008"},"content":{"rendered":"
Karnataka High Court<\/div>\n
The Dy Commr Of Income Tax (Asst) vs The Karnataka Bank Ltd on 19 March, 2008<\/div>\n
Author: Deepak Verma Byrareddy<\/div>\n
Q J9-L1...\n\/\\\n\n'  #\n\n\\ ~=\nIN THE HIGH COURT or KARNATAKA AT nAN1\u00a7ALoRm\nDATED nus THE 19'\"! mm or MAR.cH ' \" \nPRESENT \" g L' \n\nTHE Hon'nLm MR. Jua'rii:l:'nn:&.PA:\u00a7,fv1a::m}n L\" \n\n'FEE HG;'\u20ac'BLE M\" JUEFECE  '_E?s'x'R,:'|:'1's.'IT':\"\"'x'\n\n\n\n \n \n\nc v.-. r.*1*.%A, m_,4a-k% cm 2003\n\nrir1_;:I_Lr:9._4;o_j<Lr_go;s{:%{%  \n\nnm,'n|rnur.I\\1,.:     \n\n1.\n\nV  mnaa._J1-- 4o3"'oo1.\n\nThe 5Depiitjf'    V\nInconag "Fa.=z_.(Asst)=,V  * 3\n*;"_'\u00ab'-pi::.'*.i.s=.Vl'ii\u00bb!t!.I.=..r.=."g-.*:3', ' \n\n M;4pga_:\u00ab_;,_:;agh\u00a7m    %\n\nThe Comn1isaaicJ1\u00e9r.___c5f \n\nInc;-me Tau",\n\n- --.Aayaka1\u00e9 Bhavafa, \ufb01iot No.5,\n\nEDC Complcx, Patti Plaza,\n\n  Kumar, Adv.)\n\nThe  Bank Ltd.,\nH. 0. ..Ko<_lia1baJ'1,.\n\n ,1_gI4LnGALoRm.\n\n   (By Sri. Sarangan, Senior Counsel, with\n\nSmt.I-l.Va;ni, for\nSri. B.L.Ac11ar_va, Adv.)\n....--------J_\n\n*_*_*_*_*_''l'_* \n\n.. APPELLANT8.\n\n.. RESPONDENT.<\/pre>\n
This I.T.A. \ufb01led under Section 260-A of the Income Tax Act,
\n1,61 arising out of order dated 29.07.2003 passed. in ETA
\nNo.50\/BANG\/1997 for the assessment year 199.394′ praying to
\n‘””W the appeal and set aside the order of; the! Tax
\nAppellate Tribunal, Bangalore, in ITA No.50’\/’ BANE}.\/01997.] dated
\n99.07.2003 and con\ufb01rm the order passed the \ufb01eputy<\/p>\n
Commissioner of Income Tax (A:3’st),”‘ ‘Special Range,”-vMa11ga1;oIe”4.<\/p>\n
dated 29.02.1996 and etc.<\/p>\n
IN ITA N0.4-81 OF 3003:\n<\/p>\n
BETWEEN:\n<\/p>\n
1. The Deputy Commissioner of’
\nIncome Tax (Asst}..,_  V ‘
\nSpecial Range, _ ‘
\n E-  ‘-\n<\/p>\n
2. The Commissioner of –.\n<\/p>\n
Inconiei’-Ta:i;,0’__–_’_ ~  ~ _   V
\nAazv-%*kaI\u00ab’Bh\u00e9van, ‘P1ct”No–5.
\nEDC Complex, P_atti’P’!aza ‘<\/p>\n
3<\/span><\/p>\n
:r’A.’.1ra.-“.m…Ii.r: \u00bb 4&3 oer   .. .A_PP|.L!!.-..-.-‘l…’!’e.<\/p>\n
Vi:-13y’  Adv.)
\nAND: ‘   <\/p>\n
The_Ka1*nata’rza Bank Ltd.,
\n I{cidia1’oa;ii”,,<\/p>\n
  “””  ..REE|PONDEN’1’.\n<\/p>\n
‘ =   _ Casarangan, Senior Counsel, with<\/p>\n
,  .Smt.’..z’.-i’.’v’a11i, for
\n‘   B. L.Acha1’ya, Adv.)
\n  t it  1Ir_1lr_-3r_-k_’J:_’:k’_’Jr
\n~. This I.’1′.A. \ufb01led under Section 260-15; of the Income Tax Act,<\/p>\n
 .1961 “arising out of order dated 29.07.2003 passed in {TA
\n I\\ir\\”‘-1r)’7’I-l\ufb02\ufb02lfll 1(_](_)’7 “|I\\1’ I-Inch nmnnnmvvun-n+ 1:-an-u-nu ‘I()(}\/I ;f}’-1: -rvl-Ir’|Irv:v1.Iv +1-u.
\n.’ \u00a71\\Jl .l’\u00a34l I lJll1I\\.lI LJJI .I.\\).l- l..l.I.lu G.DBluD\u20ac3-In].-l.\\4l..I.L _ykaG..I. J..I77″l’ .79..) LJLCIJILL5 loll<\/p>\n
{ail-cw the appeal and set aside the order of the Income Tax<\/p>\n
glppeiiate Tribunal, Bangalore, in ITA No.127iBi\\NG\/’1997 dated<\/p>\n
 V. ,.-‘29.07.2003 and con\ufb01rm the order passed by the Deputy<\/p>\n
Commissioner of Income Tax (Asst), Special Range, Mangaloxe
\ndated 28.02.1997 and etc. # ,<\/p>\n
‘”10<\/p>\n
‘hese l.’l’.As.. coming on for Final Hearing this day. Deepak<\/p>\n
1<\/span>
\nVegan -L, ..i-ered the fo\ufb02owmg:  .<\/p>\n
-L1LD_QJ!l_EJL'[<\/p>\n
Heard Sri.Aravind Kumar. learned  <\/p>\n
and Sri.G.Saranga11, learned senior   ‘A<\/p>\n
This order shall also govern disposal of ETA.  \/”2003, which is<\/p>\n
between the same parties. The__faCt_aa1_Vaspect .andVAVlf5ega1 scenario in<\/p>\n
:3’
\n0<\/span>
\nF?\n<\/p>\n
-P
\nI’D
\nD<\/p>\n
..A..:…_ ‘_ .~……..1.._ ;__”._.’i…- …<\/p>\n
.l’.’__, .1-.. _…_ _ _, ..1….___….e.,__..”.~.,…1V..~.. ._ ..v _ .1 .:|’……_…. -1-1….
\nIUI LLIC Pal IJC ILL I…I.1l3HC’i11)’}’1VCE\u20acI.l3,.’E!TlIa.[  L1 1 HJLLL UIEPUHC U]. UUL11<\/p>\n
the appealsjhy  oo1n’:mon_: V t’ 2 <\/p>\n
2. Revenne is us b_i_f”‘i’1;’*1n””g these appeals under Section<\/p>\n
HRH Q     1:]!-:1 f11nI’-In-:11n’r1’nr
\nuv ,’1.- 1 \\.z\\.)aelV..l.\\’.’-. Jun .rl\\..\u00abI.,_ .l..J\\J.I. |.J.I.\\a1LoJ.l.\u00a3Cl.l.|.l.~&<\/p>\n
1113″ En 11.:–\ufb01at-I-u=u-‘I 1-
\nu\\.- u.\n<\/p>\n
.I.J.I3.uIJ.\n<\/p>\n
GB<\/p>\n
in short as”51″.he Aci_”)A’ag’ain’st the order ctated 29.07.2603 passed by<\/p>\n
” V.  \ufb021_e3\u00ab:.Incon1_e  A Appellate Tribunal, Bangalore “A” Bench, in<\/p>\n
‘ assessee”~s  appeals ITA No.50] BANG] 1997 and ITA<\/p>\n
H  @1997 for the assessment years 1993-94 and 1994-<\/p>\n
9544″1*esjV2ectitre1y. Appeals were also admitted on the substantial<\/p>\n
 .. “q_ue._st1’ons of law which have been formulated by the Revenue in its<\/p>\n
and after perusal of the records, we are of the opinior1’etl1at only<\/p>\n
following substantial questions of law would a1ise”iI1<t1le.S:ie appeals:<\/p>\n
1. Whether the Appellate T1ib4un\u00a3:l.ViIbf’as’.’;vco.iIee1;  V
\nin holcling that dediaiction. A.  :’V’ f<\/p>\n
oat-nr….\\ .–…..-. .-.’!1…….-..-.1.-.1..’, :.;;.:-__…i;,..\u00a3:… I …;…1’~.
\nout [V _; cur: \u00e9:Lupw uzc; .. uxucpcixupzttiy u.lJ,u ..
\ni_rresp..o1_:1ve of i_i-_e i’-provision ‘ for, b; <\/p>\n
doubtful debts created, Vbyassessee:  relation
\nto the advanced  ‘brancliesiisubject
\nto the imitation ma  should not
\nbe 4_c:1V’t3:iuct\u00a2.=;’\u00a2V:lV’Vt\\vic:e_:’ uLj;m;_1ea?- a\u00e9eaon 36(1)(vii)<\/p>\n
an<\/p>\n
;936{_l]ivii-a}. sin1_tIJ.t.af1ieoi1S”iy?<\/p>\n
.- ” an<\/p>\n
  _ \u00abaivaseeonect in applying the
\nM  nz9;*:;-sat dated 14.06.1979 to the
\n\u00ab assessnjient.. 1993-94 though Section<\/p>\n
    _ For  “sake of convenience, facts appearing in ITA<\/p>\n
 4. “F”TUi.S 8111011″: 01 u1u1t:ut::isa.1’_y u\ufb01tuil\ufb01 311′”:<\/p>\n
“.f3?a1’e being taken into consideration.<\/p>\n
V’ ‘ -V  herejnbelow:\n<\/p>\n
Respondent – assessee being a
\nscheduled bank \ufb01led return of income for the
\n\u20acI.DDlri’.3U4IuI..I.\\a.l…I.|. _y|.aCLl\u20ac) L779 I?”‘l’ \\J.l..l S-)\\JI\u00a2’I..\u00a3vu-l.?3\\.J<\/p>\n
,.–..l<\/p>\n
” 53)<\/p>\n
 \u00bbA’-if” I.1.1.’.’i’:.w’;1.;aoe”~.’I”‘=.=.;-.: (Apnea?<\/p>\n
claiming a net loss of Rs.2.’27.’23,510\/-.j”En<\/p>\n
the return of income \ufb01led by the asse.eeee”p:’i,f%.<\/p>\n
has ciaixned a sum of Rs.38,23,83\u20ac_’r;’._– aa-Ba?’  ‘ V.<\/p>\n
for deduction ofiidebts   to
\nR338,’ 8,836]-, acmajiy “w.1fitten’ on was not<\/p>\n
  by the said<\/p>\n
_  _–pasae_;1   i\ufb01iessessing Of\ufb01cer,<\/p>\n
V .Vp1-‘ri;_fe1Te\u00e9i ‘Before tne Commissioner
\ns:\\ T<\/p>\n
‘h Ann|=11.c|\ufb02=-\n<\/p>\n
r………..,. ……. .. .rr…………..<\/p>\n
‘  ‘ the appeal by upholding<\/p>\n
ii   the e1i1’efo_f ifksaeosing O\ufb01icer.<\/p>\n
 A…………….. r…..a.1…… 4’…..1:……. ………….:…….I 1….
\n~..’na:sc:sacc u.uu1t:J. iccnug uggiicvcu uy<\/p>\n
 The said cmier passed by the Commissioner of<\/p>\n
  Tax (Appeals), preferred to \ufb01le appeal<\/p>\n
 A  ghefolwe the Income Tax Appellate Tribunal.<\/p>\n
C\u00a31’1~r\\i’Ia1-0117 ‘Frat-\n<\/p>\n
kJ  ‘J 1<\/p>\n
‘H’: can
\nnu l..l..I-Iv<\/p>\n
l2I\u00a2\u00a7t!\ufb01C!\ufb02\u00a71″I”I\ufb01’f’|1′ If\ufb02flli”
\nCIL’II3I.tL’.I\u00a7-IuIuI.\\.v.I..I. I; J LICI-I
\n1994-95, it \ufb01led another appeal against that
\npart of the order of the Commissioner of
\nIncome Tax (Appeals) which was against it.<\/p>\n
That is how both the appeals came up for<\/p>\n
._’_\u00ae<\/p>\n
36(1)(v1’i-a)   T on T a    ~
\nRs.1,1o,94,36o\/~; “The cam or oeigeaasegsec i<\/p>\n
It *.-.*o1…,-.’3. be ml.-.-:s.r…nt to -..\u00a72mdur:c S:-.ct_.1Z.-on .’i\u00ab’6(r}.(;;,
\n“d p'”‘o” ” tlr arne”dm(‘_:i1’s ‘o’7’t’\ufb01’ ..F_”ra<\/p>\n
consideration before the Tribunal, whereby
\nthe impugned order came to be passed. ~_’  -. ‘<\/p>\n
1985, which read as follows:  _<\/p>\n
_,_ d_ed_\u00a7;eti’_;;s provideddor <\/p>\n
~se(i).*r
\nthe folloW’m.’g:’– clauses.’ a’sLa33\u00ab.ppe allowed in
\nrespect of the -lniatpters dealtfevith therein, in<\/p>\n
computingjthe  to in section<\/p>\n
 :”1*1{yii) –\u00bb.js1ibject-.tov;Vthe provisions of sub-
\n_ . sectiori”‘{2)’,’p’am}ount of any debt, or part
\n* thereof,:_:’wl1icali”established to have become<\/p>\n
7a bad debtfne previous year;<\/p>\n
H ‘(iii’ia)V in respect of any provision for bad<\/p>\n
  doubtful debts made by a scheduled
\n or a non-scheduled bank in relation to<\/p>\n
~ _ jladvances made by its  ‘orariehes,<\/p>\n
at<\/p>\n
I<\/p>\n
.e”..=.ount not exceeding one and 9. half per -::..n.
\nof the aggregate average advances made by
\nsuch branches, computed in the prescribed<\/p>\n
manner.”\n<\/p>\n
Section 36(1)(vii) and (viia) as it <\/p>\n
after the amendment made by the <\/p>\n
.. ,.11,…. .\n<\/p>\n
3 fun WS.\n<\/p>\n
“36(1).\n<\/p>\n
for in the following c1a1;ses;Ae,h?all’ebe-gillowetlit <\/p>\n
respect of the matters \u00ab(leek  V<\/p>\n
I
\nE
\n‘==a
\n5;\n<\/p>\n
Es
\nI-\n<\/p>\n
E!!!
\nE?\n<\/p>\n
UD
\n..\u00a7
\nI’:\n<\/p>\n
C)
\nE5
\nV (‘D
\nFa’
\n“E3”\n<\/p>\n
54<\/span><\/p>\n
\nEi
\nE3′
\nE3
\nM
\n(‘D
\n;1
\n<5\n<\/p>\n
3.:\n<\/p>\n
(vii) et1bj’eot.,to::’ u1eetlIdtpr\u00a2vi.sions of sub-<\/p>\n
section   debt, or part<\/p>\n
11 o
\ntheieef; ‘g-z;_,ic\u00a7*1″is e$t,_.1.*.-‘l’i.;.1-‘–:.c\u00ab_. .o have become<\/p>\n
   year:\n<\/p>\n
”  ‘VProv’ide’d that in the case of bank to<\/p>\n
Whic\u00a7i”e\u00abci\u00e91*1se.,,{viia) applies, the amount of the<\/p>\n
 “de-;!.i1ct’.’:-n’  to any such debt or part<\/p>\n
lthereof  be limited to the amount by
\n  whlclf\u00e9t\ufb01ich debt or part thereof exceeds the
\n Tcmdit balance in the provision for bad and
\n‘~t”1oi.1bt;fu1 debts account made under that<\/p>\n
 clause;\n<\/p>\n
[viia) in respect of any provision for
\nbad and doubtful debts made by a scheduled
\nbank (not being a bank approved by the
\npurposes of<\/p>\n
uentr uuve 11 em for the<\/p>\n
“”1—A-L
\nlg)<\/p>\n
The  ded\u00e9uctiohlel ” ‘id <\/p>\n
V V 1:’:_:I0_u,   1:-Lu:\n<\/p>\n
clause (viiia) or a bank incorporated b.y'”~.or<\/p>\n
under the laws of a country outside ._<\/p>\n
.-.11..-‘I 1!-ta-I1-|’.r
\nU<\/p>\n
E 11 cum, __ V ‘
\ne__ceed1__g tn- per cent of the  <\/p>\n
(computed before<\/p>\n
under this clause   7-It<\/p>\n
amount not exceeding V”tu_7o per <\/p>\n
aggregate averagier’a\u00bbiadvances._ made  the<\/p>\n
rural branches o:f”auchi”‘r)ank, \u00e9””fJ’i.’1t o 1
\nthe p1escribed.rnanne- ‘wh1Z_;12e.reris higher,”<\/p>\n
     undergone a<\/p>\n
   the’ Inccrue?:a:t”‘(;Amendment) Act,<\/p>\n
‘   respect of any provision for<\/p>\n
.t bad andidoobtful debts made by –<\/p>\n
 is’; ‘a scheduled bank [not being a bank<\/p>\n
“\u00ab.nVA”approved by the Central Government for the<\/p>\n
of clause (viia) or a bank<\/p>\n
under the
\n1<\/span><\/p>\n
bank, an amount not exceeding five per cent
\nof the total income (computed before making
\nany deduction under this clause and Chapter<\/p>\n
VI-A) and an amount not exceeding two per<\/p>\n
—–….1<\/p>\n
‘[9<\/p>\n
“. V’ ._ .1;\n<\/p>\n
an au.*”s.o'”it=. no-.–.-__<\/p>\n
nlaking. A_ any, \u00ab action <\/p>\n
cent of the aggregate average advances
\nby the rural branches of such.__ 4′ ” <\/p>\n
computed in the prescribed man11e:.t;:””<\/p>\n
There is a rurmef’ tgirr.f:11c1meiii\u00a7” to me<\/p>\n
main part of clause
\nwith effect from<Ap_1ji1 1,2'-19289, o.(;i'.1.a\u00a7.i1seVVV(V?ii) i<\/p>\n
main part reads aS"'fci"1ows:<\/p>\n
"Subject _ to  "~~.prov~isjions of sub-
\nsection (2), t11eV_a.'if1'o11nt_–\u00abof' v\u00e9!;cy'_'.~bad debt or
\np8_II'i'.: vthergz\u00e9of  '_1ggwi1ich.(,i' '_-.._i$' 'wiitten off as<\/p>\n
…ifreco_\u00a7eirabIe _in._V.t11e4–a\u00a7\u00a2co'unf\u00e9 of the assessee<\/p>\n
V _i'or:__tE1e pievidiis year." <\/p>\n
 ._ " 36(2) speci\ufb01es certain
\n u " oondi\ufb01cins Vf9a_:\\be""ful\ufb0111ed for eligibility to the<\/p>\n
V  '""' 6(2) in making any deduction for a
\n119:1 rink n1'- 1'\\t_)1"I' 'H1 n-nan 'Hun fn\ufb02rnrr-i (I<\/p>\n
provisions shall apply-…\n<\/p>\n
clause (v_.ii ..\n<\/p>\n
I — –p– i– ova—— –\n<\/p>\n
,1′!<\/p>\n
such deduction shall be allowed unlessi\ufb02qe<\/p>\n
bank has debited the amount of such A’<\/p>\n
“art of debt in that pmvious  t’oVfjjth_e ‘
\nprovision for bad and doubtful _deb_”ta. aocouriti <\/p>\n
made under that clausse?’ <\/p>\n
‘ \u00bb  ‘ .  ‘ rx :3
\n6- L’:”L9a.1”.’n1Cd 3311101″ C{}’cl.:’1u’:’C1   llespsl.-l.w!_.\\\/J$L s.n..1..-ul-ua.I.cI.u cI.u cu.<\/p>\n
the outset sun ‘ tedvtntat  of’ projected i11 both
\nthe appeals stand   vjndgnnents of Kerala and
\nMadras High     rm 579 (Kerala) (South
\nIndian Bank j’L_tdii:.:\ufb02tI;5  votihicome Tax and (2007) 2291
\nrm  Eof Income-Tax Vs. City Union
\nBank:7._Ltd.’  “of Madras High Court the earlier<\/p>\n
judgment’ of Keralai  has been elaborately conai
\nThvie iv.’-.2 ‘.vcu1d.._ccneider me ratio decidendi of the cae of Kerala<\/p>\n
‘””*”  1- considering “‘e provisions of Section 36i1i{vii)<\/p>\n
 following \ufb01nding has been Ieconded:<\/p>\n
_.d out,<\/p>\n
“In ot1__1e_r words, as already point
\na scheduled bank may be having both urban
\nand rural branches and advances are given
\nfrom both branches. Having regard to the
\nhazards involved in realising the advances<\/p>\n
11<\/span><\/p>\n
made by rural branches particularlyfto<\/p>\n
agriculturists, certainly the assesseer\u00e9baiiki<\/p>\n
1’11 ”\n<\/p>\n
‘HQ {-9<\/p>\n
:5<\/p>\n
respect of advances made <\/p>\n
branches. If an asses;’.’see”makes a. giicvision<\/p>\n
under clause (viia) in;”:.resjoee’t of~.b:.=.d deb_’n;s.V.i<\/p>\n
relating to rural adsI\u00a7ancesA.on1y,  it<\/p>\n
an assessee the be\ufb01e\ufb01i\u00bbpmvided iundergclause<\/p>\n
t-..’.’\\ …..1…’..,1.. :.
\n{ 11 W111 111:;\n<\/p>\n
will result ii1V_disc1″in1ination’~:witi1out reason.<\/p>\n
The ‘ \u00abLegislature .:canniot_j_bev ‘presumed to have<\/p>\n
i,   result. in the case of<\/p>\n
   intention of the<\/p>\n
it L4-\ufb01gisiaiiinte\u00e9iiitienactinig the proviso to clause<\/p>\n
‘ (\u20ac11:-H }’..’l””c\\.nri\ufb02~1’n9rs Q’F\\f1\\ Of)!’ n1a1’|cu:b luv’ ‘tn csnnfinh<\/p>\n
  siinultsjneously is only to see that a<\/p>\n
t1ouatVjie’i benefit in respect of the same bad<\/p>\n
 zc1ebtiiiis”r1*ot being given to a scheduled bank.<\/p>\n
  only for the said purpose, the proviso<\/p>\n
,, .,  clause (v)<\/p>\n
ix.-.2-….u14 nnnn .1.-. .2 1\\.m.3.-..-l.-.-..=.-.4- Anc-
\n‘ _ ‘_l31..I..|..lL\u00abI.II.1.’\u00bb’I.I..I.CL’|.:I3ly LID’ L.I..I.L- l’I.IJ.lLr.I..lLI.I.I.I.C.l.I.I. TIM-L, 1.<\/p>\n
were introduced<\/p>\n
1 OF:\n<\/p>\n
1.. 1-“: -I-‘I.-.\n<\/p>\n
on),<\/p>\n
with effect front April 1, 1985. According to
\nus, the scope of the proviso to clause (vii) of
\nsection 36(1) of the Act is only to deny the
\ndeduction to the extent of bad debt written off<\/p>\n
in the books with respect to which provision<\/p>\n
.,—–.__ I<\/p>\n
111. yxt,-.1.\u00bb LU Lhl\ufb02lkb _y1uv1D1u1.1 11:1 ua=._ |.\u00abl.l.-I.a?.!.V .B.l\u00abl ‘<\/p>\n
-_*1’efen*ed to in the proviso relate to the dents<\/p>\n
in -re peet of the rural branches and net .0<\/p>\n
was made under clause (viia) of the Act. ”<\/p>\n
make it clear, if the bad debt writte\ufb01\u00bb<\/p>\n
1.CJE’lL5S JT 1 T73 T. uI’:’uT.S OUJ
\nwh;..h. t.-e In 1- 1 11 ~ m_r_Ie 1_111r1e1:e3-_11_t_e<\/p>\n
(viia), such debts will ran” squarely  heme:<\/p>\n
main part of clause (viii)  ia~.e’nt;i:t1ed7t.A<\/p>\n
deduction and reepect Aofxtthat  the V<\/p>\n
debt with Ieferenceto\u00bb which .a”p:4ovinSjon is<\/p>\n
_ ,_ 511<\/p>\n
made under. Cm11S’C”!:\\JI_’i;i:a::I’V,”.,_th.C moviso Wm<\/p>\n
operate to  r.i.eduetiea”to the e..t.,r-.- of<\/p>\n
me _c1iffeze1’1c:ev:”bet1′:\u00a7et::n  of debt<\/p>\n
w;4*itte_1ft:’ ea  the…previei;_ta  and the credit<\/p>\n
 _-jlrovisi\u00e9ta for bad and doubtful<\/p>\n
d:ebta;_accoi31’n.t clause (viia).<\/p>\n
V  appellate authority in the case<\/p>\n
” \u00bb._ of me  Bank Ltd. for the
\n“‘aa_aeas.\ufb011e\ufb01t’3}ears 1985-86, 1986-87 and
\n 198’?-88_….\u00abhad held that any such debt<\/p>\n
E3.\n<\/p>\n
debts,” and that since the bad debts written<\/p>\n
“V ‘off in these two assessment years relate only<\/p>\n
to urban branches, there is no case to make
\nany disallowance under the proviso to section
\n36[1)(vii) of the Act.\n<\/p>\n
However, the ‘T’ribuna1<\/p>\n
.-1.’.-‘I an:-A. l\\ ‘
\nu u. ut u u we 1.2.-.1.I..;|. cu. aapecta of any of<\/p>\n
these cases. According to the Tribunal, \ufb01le<\/p>\n
assessee-bank is entitled to the ciedt_icti_o–n’<\/p>\n
11nr1n1′- n1c|11n\u00a2:n {uh}
\nL’.I.’\\.rI.\\a’.l \\.\/olCl’.rI.\\’J’d’ K V”,<\/p>\n
between the provision made   it
\n‘ (viia) and the bad debts”w1itten_.oii’-~inVt11e
\naccounts, without  if<\/p>\n
respect of debts relating  advances <\/p>\n
rural advances. i””e\u00abr.TAcco1dii1gi_  113, “the<\/p>\n
m..:1….-.n 1……’ …,.4 M…  .\u00a7._’L,…: +1…\u00a7.’;..,…….g:.. +1….
\n1 1 uueu 111-,1; nut. ex1J?.1tJI\u00ab’:’1\\,1.uv.;u Lut: Lbauc JJJ u.1
\nproper peisgiective :j_wi\ufb01:.V’~rei’er_nce ,o th-<\/p>\n
provisions of   (viia) and
\n316$’-‘!\u00ab).(v_). ofl\u00a7_ the that we have<\/p>\n
  scope  the provisions of the<\/p>\n
-pli\u00e9viso to c1anseV:[vii) section 36(1) of the<\/p>\n
…a. .I.’l…..\n<\/p>\n
.. gr .a.’V.””‘ ;-_\u00b0…-.. n. _..
\n U1  VIEW LIICII. LIJ. H1<\/p>\n
  Accordingly, we are of<\/p>\n
tlieppvieiv that the matter must go back to the<\/p>\n
 Assessing” Officer for consideration with<\/p>\n
‘reference to the interpretation placed by us in<\/p>\n
 this”‘judgment in the first instan’ ce. For the<\/p>\n
‘ ‘- ~’ o n c 4
\n“..1\u00abn1:1 111′-n11-nu-1 1-rn1~nna::: at-rp nhf I31!’
\n‘;auJ.u. u. 1.! nu yuan, w I.\u00bb an L ucuu.<\/p>\n
1-‘I’-nu: n1-V491\u00bb-cs
\nuni.\u00bb ueuvaa<\/p>\n
.l-IJJ-4|-I. I-La<\/p>\n
Vof the Tribunal and the first appellate<\/p>\n
authority on this point and direct the
\nAssessing Officer to recotnpute the deduction
\navailable under clause (vii) of section 36(1) of
\nthe Act in the \ufb01ght of the interpretation<\/p>\n
…_..v’<\/p>\n
E51?\n<\/p>\n
(\\1″I1tT nr {ha  i’\ufb01’-iii-:VIr~enai I .<\/p>\n
14<\/span><\/p>\n
placed by us on the proviso to the said clauhsep<\/p>\n
under the section.\n<\/p>\n
These appeals are disposed:  as ‘ <\/p>\n
above.”   \u00bb.\n<\/p>\n
‘7. In the aforesaid View of the matter. W6′”il\u00a3i1’.ewl1O\u00e9i0l.liJtiV’i]Ilat
\nquestions projected are to be ansvvered -favour of the assessee<\/p>\n
and against the Revenue} <\/p>\n
8. However, on vpaccouniotf  we are not able to
\ngrant full   of Rs.38,’.28,836\/ ~
\ndoes not  this amount was pertaining
\nto rural   even though before the Tribunal, it
\nwas contended    counsel for the assessee that the<\/p>\n
aforesaid. aniount’ pertained to other than rural debts, but the<\/p>\n
  net substantiated by any other evidence in this regard.<\/p>\n
 +115 tn-“‘|”&;5\u00a3i’IV”l \u00a7=_nf~’.:a1rir’1n1-Inc: if runr\ufb02ri nnf Inn 11:-nn A-r1 Irnr 1’1-an ‘T’1-I 111-nil<\/p>\n
or  other authorities below whether the amount of<\/p>\n
   Rs.38;2\u00a3\u00a7;836\/ — re\ufb02ected as other than the rural debts.<\/p>\n
  Confronted this situation, learned counsel for the assessee<\/p>\n
it ” “‘*oontended that let the matter be remanded to the Tribunal to<\/p>\n
“T175<\/p>\n
l\\\/<\/p>\n
examine this aspect of the matter, where the assesseetvould also
\nbe able to substantiate Whether the aforesaid   to<\/p>\n
other than rural debts.\n<\/p>\n
10. In this View of the matter, as n1enjtioned_’ hereinabove, the ]<\/p>\n
questions of law referred to Vabove are iifaxijoui ofgt11e
\nassessee and against the Revenue,’ but   the aforesaid
\nfact, we remand the matter   for afresh. after
\ngiving opportunity to   their points<\/p>\n
by producing evidence in  ‘Needless to say the aforesaid<\/p>\n
two _;udgm..nts of Kuala  Madras High Courts wo1…d. be -.ept 1.-
\nmud ‘D’; the  While ue-e’d1n” the matter.<\/p>\n
1 1. Even” *he’ar.’Lng the learned counsel for the<\/p>\n
parties. we of’ considered opinion that only the aforesaid<\/p>\n
  –. two-osuloatalitial duestions of law would arise for consideration by<\/p>\n
    learned counsel for the appellant — Revenue<\/p>\n
i11sisted_that the following substantial questions of law would also
\narise tor ‘eonsideration:\n<\/p>\n
H 1. Whether Tribunal was right in allowing loss<\/p>\n
12. However we notice from the it  J<\/p>\n
that these two questions hairevibeen  Tribunal in<\/p>\n
Podar Cement   [80]] and in the
\ncase of M\/__s..V    Cir (339 113 775 (sen. In
\nthis   two questions of law which
\naccoroiing to we-111d also arise, infaet do not arise for
\nour consideration  have already been answered by the<\/p>\n
afor-:j’:saic1 hiudgments of the Supreme Court.<\/p>\n
 ‘   _  the first two substantial questions of law stand<\/p>\n
ai1swe1’ed’\ufb01j,_’ us in favour of the assessee and against the Revenue<\/p>\n
 and  stands remanded to the Tribunal as mentioned<\/p>\n
it  hereinabove. The latter two (3 1es_i_n._ of Lw _l_ _.a_d_y ._t-_r1r_1<\/p>\n
 ‘ F 1-11 C.’ I” 14- ‘I-.’ ‘I1
\nanswered by the judgments or we uupreme oou. 1., which % no<\/p>\n
14. Appeals thus stand disposed of. Copy ”  be<\/p>\n
retained in the connected appeal.<\/p>\n
AGV.<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court The Dy Commr Of Income Tax (Asst) vs The Karnataka Bank Ltd on 19 March, 2008 Author: Deepak Verma Byrareddy Q J9-L1… \/\\ ‘ # \\ ~= IN THE HIGH COURT or KARNATAKA AT nAN1\u00a7ALoRm DATED nus THE 19′”! mm or MAR.cH ‘ ” PRESENT ” g L’ THE Hon’nLm MR. Jua’rii:l:’nn:&.PA:\u00a7,fv1a::m}n […]<\/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-190348","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nThe Dy Commr Of Income Tax (Asst) vs The Karnataka Bank Ltd on 19 March, 2008 - 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-dy-commr-of-income-tax-asst-vs-the-karnataka-bank-ltd-on-19-march-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Dy Commr Of Income Tax (Asst) vs The Karnataka Bank Ltd on 19 March, 2008 - 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