{"id":213351,"date":"2008-07-08T00:00:00","date_gmt":"2008-07-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-coffee-lands-ltd-vs-state-of-karnataka-on-8-july-2008"},"modified":"2015-05-29T08:36:10","modified_gmt":"2015-05-29T03:06:10","slug":"ms-coffee-lands-ltd-vs-state-of-karnataka-on-8-july-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-coffee-lands-ltd-vs-state-of-karnataka-on-8-july-2008","title":{"rendered":"M\/S Coffee Lands Ltd vs State Of Karnataka on 8 July, 2008"},"content":{"rendered":"
Karnataka High Court<\/div>\n
M\/S Coffee Lands Ltd vs State Of Karnataka on 8 July, 2008<\/div>\n
Author: K.L.Manjunath & B.V.Nagarathna<\/div>\n
CRP.N{>. 185.2008\n\nIN THE HIGH COURT OF KARNATAKA AT BANGALORE\n\nDATED THIS THE 03% DAY 01:' JULY, 209_s_7   =. V.\n\nPRESENT _ _\nTHE HUMBLE 15\/IR.JUSI'I{11E:~K;'L;Ma*\u00a7l\\iL1TT_\u00a74\ufb015H   \nAND I V'  .  _ L. V. \nTHE H01'-I'BLE MRs.JUST:\u00a73E; B.V;'NAGARATi{\u00a73\ufb01\" \n\nBETWEEN:\n\nM\/S COFFE-?\u00bbEv1'LAN:DSgLTD\"\u00ab.   \nPBNO24  .. W _  if:\nsAKALEsHPUR'--..- ,s'?3-- ' _\nREP BY.VI'1'-S1'E_I)IR\u00a33C'FO'i? ~  \n\n PETITIONER\n\n(By smt:*:Arz:   \n\n 'STATE' OEKARNATAKA\n~. '-.VaY'rTS--..sr'f:.cRETARY TO THE DEPARFMENT OF\n'  FINANCE, VIIJHANA SOUDHA\n\"AMI:-3EDKAIr? VEEBI-If\na'A;~;GALoRE -- 560001.\n\n RESPONDENT\n\nTHIS CRP FILED (1\/8 55 OF THE KARNATAKA\n\n AGRICULTURAL INCOME TAX ACT AGAINST THE ORDER\nVDATED 19.02.2003 PASSED IN Arr No.79\/1996 ON THE\n\" FILE 09* THE KARNATAKA APPELLATE TRIBUNAL,\n\nBANGALORE, DISMISSING THE APPEAL FILED AGAINST\nTHE ORDER OF JCCT, SHIMOGA, UPHOLDXNG THE\nREJECTION OF' CLAIMS UNDER KARNATAKA\n\n\n\nCRP.N.185.2008\n\nAGRICULTURE INCOME TEX ax\u00e9r 1957 HASSAN, FOR THE\nASSESSMENT YEAR 1995496.\n\nThis CRP coming on Er ADMISSION on this; day,\nMANJUNATH J, delivered the following:-- 1 \n\nJUDGMENT\n<\/pre>\n
Heard the learned counsel for  .. <\/p>\n
learned Government Advocate for the  4′   X<\/p>\n
2. This revision pctitioxp is By the ”  <\/p>\n
challenging the onier ‘by t\u00a7ie.. .  Skate ‘V V<\/p>\n
Appellate Tribunal  .AI’r.1\\:o;7\u00a7j:2\ufb01% dam ..1’\u00a7.2.2oe3<\/p>\n
whcreie    the appeal \ufb01led by the<\/p>\n
3. The ‘afgmsain  had been \ufb01led by the petitioner<\/p>\n
 V.   the “O1″‘::ier_Apasse<i by the Joint Commissioner of<\/p>\n
  (Appeals), Shimoga wherein the Joint<\/p>\n
 dismissed the appeal \ufb02ied by the<\/p>\n
–V  .’  V’I’h.e aforesaid appeal was preferxed by the<\/p>\n
u u ”  being aggrieved by the order passed by the<\/p>\n
.’  ‘A=e. sisiant Commissioner of Agricultural Income Tax Tribunal,<\/p>\n
   dated 23.2.2006.\n<\/p>\n
4. The facts of the case are as under:<\/p>\n
CRP.No.185.2008<\/p>\n
The petitioner] company is having oo\ufb02ee <\/p>\n
measuring 3173 acres in Chielcmagalm: Dist1iet~….l’p’<\/p>\n
assessment year 1995-96 the petitioner]  K  <\/p>\n
sum of Rs.50,00,000\/- for the welfare”;  “c\u00a3_  <\/p>\n
creating a trust, which amount   <\/p>\n
a cheque drawn in favour came   the it<\/p>\n
petitioner. The     the
\npetitioner] company in  contribution
\nof Rs.so,oo,oQ<:;z;f     the Agricultural
\nIncome    said amount of
\n   by the petitioner in the
\nsame –neflgatived the contention of the<\/p>\n
petitionen'    the petitioner \ufb01led an appeal<\/p>\n
 _ the Joinitiomnciissioner of Commercial Tax (Appeals)<\/p>\n
A   ;<:AI'r\/.AP\/ 272\/95-95, which appeal also came<\/p>\n
?o"i.–._tf;e on 7.5.1996. Against the ooncnrxent<\/p>\n
\ufb01niiings. '  the Assessing O\ufb01cer as well as Joint<\/p>\n
   Conxmissioner of Appeals, second appeal was preferred by<\/p>\n
it  eipetitioner before the Karnataka Applellate Tribunal,<\/p>\n
   appeal also came to be dismissed. Challenging the<\/p>\n
legality and correctness of all the 3 orders the present
\nrevision petition is \ufb01led by the petitioner on the gwound that<\/p>\n
all the authorities did not consider the Provisions of Section<\/p>\n
\u00abV<\/p>\n
KVIl*<\/p>\n
CRP.N0. 185.2008<\/p>\n
Accordingly, this revision petition is dismissed.<\/p>\n
 %     <\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court M\/S Coffee Lands Ltd vs State Of Karnataka on 8 July, 2008 Author: K.L.Manjunath & B.V.Nagarathna CRP.N{>. 185.2008 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 03% DAY 01:’ JULY, 209_s_7 =. V. PRESENT _ _ THE HUMBLE 15\/IR.JUSI’I{11E:~K;’L;Ma*\u00a7l\\iL1TT_\u00a74\ufb015H AND I V’ . _ L. V. THE H01′-I’BLE MRs.JUST:\u00a73E; […]<\/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-213351","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nM\/S Coffee Lands Ltd vs State Of Karnataka on 8 July, 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\/ms-coffee-lands-ltd-vs-state-of-karnataka-on-8-july-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Coffee Lands Ltd vs State Of Karnataka on 8 July, 2008 - 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