{"id":201068,"date":"2008-08-11T00:00:00","date_gmt":"2008-08-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-mangalore-tiles-ltd-on-11-august-2008"},"modified":"2015-04-21T16:14:08","modified_gmt":"2015-04-21T10:44:08","slug":"the-commissioner-of-income-tax-vs-ms-mangalore-tiles-ltd-on-11-august-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-mangalore-tiles-ltd-on-11-august-2008","title":{"rendered":"The Commissioner Of Income Tax vs M\/S Mangalore Tiles Ltd on 11 August, 2008"},"content":{"rendered":"
Karnataka High Court<\/div>\n
The Commissioner Of Income Tax vs M\/S Mangalore Tiles Ltd on 11 August, 2008<\/div>\n
Author: K.L.Manjunath & A.S.Pachhapure<\/div>\n
i\n\nxx TEE HIGH coax? or Kamnamnxa Am Haneaxa\ufb01sfg\".\n\ngamma wars wan 11\"'DA$ 09 AUGUST, \u00e9\ufb01cs  \"'\nPREsENw =\"*-- _ ' ;u u xx\nms now 51.2: mi. JUSTICE  \nTHE HON'BLE MR.' Ju's1*;;\u00a7::iER:A'2\u00a7_.;*%_V,L P\ufb01c\ufb01aagux\u00e9\ufb02\nBETWEEN: _ A,Hig\u00bb. V: 'V\n\n1.<\/pre>\n
 The Cammiabi\u00e9n\u00e9r \u00e9f In\u00a2q$e\u00a2f\u00e9i;”‘<\/p>\n
C.R.Bu1;\u00a2ing{gA\u00a2tavfa,’5’=
\nM=a119=vIlo:\u00a3-av\u00bb     =<\/p>\n
2 . The {3\u00e915u’tyVif,Coazi\u00a7Li’::si:;;iex cf
\nIncdmeeTax'{Aa$tq};_”z *-\n<\/p>\n
Special’ Range ‘, .’  , F. 1.33″-uAT.,1.–ding ,
\nAttav:a,,Mangal\u00a2re}g .. APPELLANTS<\/p>\n
(By\u00bbadvo&a:\u00a2”Sri@M.V.Seshachala}<\/p>\n
V\u00b0ws Ma@gaia\u00e9e_i11es Ltd.,<\/p>\n
UdQiVBi$t~\u00a7?6 201. .. RESPO\ufb01DENT<\/p>\n
(By. Jidvocate Sri . S. P . Bhat)<\/p>\n
  I.T..A. is filed under Sac.260B. of The<\/p>\n
 ‘E:;c;\u00a2ma Tax Act: to allow the appeal and set aside<\/p>\n
the’ orders passed by the Income Tax Appellate<\/p>\n
yV”V’A\u00bb.\u00a3L’z.*:i.buz:al, Bangalore in XTA 160.335\/Bang\/’2000 dated<\/p>\n
2<\/span><\/p>\n
l9.12.2fJ\u00a333 ccnjfinning the order of the
\nCmtmissicmer and confimuad the order  _._the<\/p>\n
Joint; Comzniasionex of Incozrae Tax {Asaut:’;) <\/p>\n
Range , Mangalore .\n<\/p>\n
This Appeal is cc>m1.Tng:.Jonb”‘f::l: ‘.  ‘<\/p>\n
this day, Mmnavnnsn J. delivered tha \u00a3n11qwinga_”c<\/p>\n
-3 U 1:>._9,.;y\u00a7~;_\u00a7i\u00ab_%11w$  . A <\/p>\n
This appeal 1.3 tkfi,  cha.il;\u00e9nq1ng the
\nccncxuxxent fmnciings   of Im::.ome-
\nTax (Appeala;  tgge  by the Ine:c:sme–
\nTax App\u00e9ii@t\u00a7” ifri5@\ufb01a;;. Eanga1ore, in IIA<\/p>\n
go.aasi\u00e9\u00e9hgz\u00e9qao\ufb01gggggfzy.i\u00e9i\u00e9ooa.<\/p>\n
2. Em\u00e9 =:E\u00e9.c:t.s ‘\u00ab:.’af”‘ are as hereunder:<\/p>\n
;’1’i’.va asses\u00e9\u00e9\u00e9 1.3 a. znanufacturezr of tiles and<\/p>\n
a’r.1f.d;g:a5  the assessee is having few lorries.<\/p>\n
  depreciation at the rate cf 40% on<\/p>\n
th\u00e9.__   owned by it on the grounci that the<\/p>\n
‘,.fI.o1:3:ie”3 1:a.re eaxning incomne since the aasessee is<\/p>\n
 than: can ‘hire ha.-5.1.5 far the purpcme of<\/p>\n
 t\ufb01anspcrtation. The assessing officer having<\/p>\n
fv’<\/p>\n
 zioticeci that than lorries in question are<\/p>\n
5<\/span>
\nComnissioner of Income-‘fax (Appeals) as woii
\nIncome Tax Appellate Tribunal
\ndepreciation at the rate of:-I “a’m–3_ it
\nsubmits that whethex: there wot;
\nfrom transport business   Visit
\na question of fact fand  a.\ufb01’1tho;tiVtiiea have
\nooxzcurrently held V *  the assesses;
\ntharefoxe he ::u}’.vnexnit:.’\u00a7~  ‘intention<\/p>\n
of law     <\/p>\n
6. 8a:::ingf’hoai3\u00e9:ii:\u00a7\u00a3.V.th\u00a7aV–._oounse3f for the parties and<\/p>\n
on pei\ufb01sal’  it is noticed by us that<\/p>\n
\\\u00bb’<\/p>\n
before tihe\u00e9t  ‘officer assessoe did not<\/p>\n
 prodxio\u00e9  ma’.te.x-.1′..a..3.s to show what was total.<\/p>\n
  .:eo\u00e9ived by the assessee from transport<\/p>\n
ibxxeiinoiiesa\ufb01 :”E1oxmL:.asioner of Income-EI.’a.x (Appeals)<\/p>\n
witizoutv’  the same, aoleiy relying upon the<\/p>\n
 agmual-V__:r:aintena;:ce of lorries and the receipt<\/p>\n
 1fxi3?_\u00a7b–‘ Chaxgea has come to the conclusion that the<\/p>\n
  V a\u00e9seaaee is engaged in transportation business. We<\/p>\n
have coxwareci total receipts fzcom the transport<\/p>\n
I9\u00bb<\/p>\n
‘?\n<\/p>\n
business and the loxry maintenance charges in every
\nasseasnaent year. The maintanance charges woikld be<\/p>\n
nearly double than the receipt of hixgg <\/p>\n
from this it is not possible for any <\/p>\n
that whether: the lorries were>~ma.;gn.1.T_j;   that<\/p>\n
businasss of assessee and 3.1:   I <\/p>\n
its business and that th_\u00e9’=.__a.s.sassee. \ufb02_g*at:t3Lng <\/p>\n
xexgpslar income by sending u’is::>’r.*:.ji.es  bite basis.
\nIn the absence prv”_:>pe;r.l. “~-zmtz\u00e9ztzial, man the
\nCoxxmzassionex cf   and the<\/p>\n
 “15:-.=.\u00a5\u00a7.~,_  finding stating that the
\n.1.o:r:r:\u00a3.esx7wez.*eV  by the asseasee and that<\/p>\n
tha a_ssesa’ee”  \u00e9xztitled for deduction at 40%,<\/p>\n
  Elie .acce;Ste–:%—-\u00abby us and such a findang has to<\/p>\n
 115 as pexverse since the same is<\/p>\n
wifixc\ufb01iit V a:”iY– basis .\n<\/p>\n
    considering the order passed by the<\/p>\n
  “‘\u00a2c;:sx:_:’::$.’;f.@a;5:Lonc.-2..=: of Income—$’a.x (Appeals) and the<\/p>\n
 t3f.%.bunaJ., we are of the opimmn that their findings<\/p>\n
 axe arrazneoua and perverse and not based on proper<\/p>\n
material available on record. In the
\ncircumstances, we have to set aside the fin-tiings of<\/p>\n
the Cc:\u00abnm:i.s.s1:;.mer of Inccxme-iI’ax (Appeals}…..\u00a7aj:a.’:”w\u00a7\u00e9=;\u00a7;3,i ._a;a<\/p>\n
the tribunal and remand the matter to t\ufb01a atS#sain\u00a7t<\/p>\n
affine: for fa.-ash conaidexatamnm-s1n};:e _. .t_1A1’e-‘._a,s;s-3ezs:iA.ngi’.<\/p>\n
officex has mac not consici:\u00e9~.;\u00e9\u00a7i_T
\nto be considered by but O\u00a3C9%F  th\u00e9i
\ndepreciaticm allow.’-able.  attse\ufb01gegii at 40%.
\nSince there are my  given by the
\nasseessee before us, ..=m.\u00a7  that the
\nmatter has   assessing officer
\nto enablei. pt\ufb01pduce relevant recoxas
\nlmrry :”:L_g : for ibusiness and that there was<\/p>\n
sub.-stant;i.’a;3.V * j.11;:om_e’~~– from such transportaizxon<\/p>\n
._ busi\ufb01es\ufb01 an\ufb01 \u00e9\ufb01tltlad for \u00e9epreaiatlon at 40%.<\/p>\n
 ,.f?:;  V”t~r:\u00e9=5ult, this appeal is allawed without<\/p>\n
azmyf\u00e9xing ‘ ” question of law fraxned 1:1; 6,1;<\/p>\n
‘x_;yrmnano1’iv.1ig the matter to the assessing officer for<\/p>\n
f}_’.’\ufb01.”zr.V’e:}s5′.i2. consideration as stated supra.<\/p>\n
9<\/span><\/p>\n
sal-\n<\/p>\n
Iudge<\/p>\n
Sd\/-\n<\/p>\n
31130808 Judge<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court The Commissioner Of Income Tax vs M\/S Mangalore Tiles Ltd on 11 August, 2008 Author: K.L.Manjunath & A.S.Pachhapure i xx TEE HIGH coax? or Kamnamnxa Am Haneaxa\ufb01sfg”. gamma wars wan 11″‘DA$ 09 AUGUST, \u00e9\ufb01cs “‘ PREsENw =”*– _ ‘ ;u u xx ms now 51.2: mi. JUSTICE THE HON’BLE MR.’ Ju’s1*;;\u00a7::iER:A’2\u00a7_.;*%_V,L P\ufb01c\ufb01aagux\u00e9\ufb02 […]<\/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-201068","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nThe Commissioner Of Income Tax vs M\/S Mangalore Tiles Ltd on 11 August, 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-commissioner-of-income-tax-vs-ms-mangalore-tiles-ltd-on-11-august-2008\" \/>\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 M\/S Mangalore Tiles Ltd on 11 August, 2008 - 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