{"id":219693,"date":"2009-12-16T00:00:00","date_gmt":"2009-12-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commr-of-income-tax-vs-m-r-anandaram-huf-on-16-december-2009"},"modified":"2015-01-10T04:15:41","modified_gmt":"2015-01-09T22:45:41","slug":"the-commr-of-income-tax-vs-m-r-anandaram-huf-on-16-december-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commr-of-income-tax-vs-m-r-anandaram-huf-on-16-december-2009","title":{"rendered":"The Commr Of Income Tax vs M R Anandaram (Huf) on 16 December, 2009"},"content":{"rendered":"
Karnataka High Court<\/div>\n
The Commr Of Income Tax vs M R Anandaram (Huf) on 16 December, 2009<\/div>\n
Author: K.L.Manjunath And Kumar<\/div>\n
IN THE HIGH COURT OF KARNATAKA. BANGAq;OiR\u00a7:%.%A'\n\nDATED THIS THE 16m DAY OF' DEC EMBER.   \"\n\nPREsENT_M-wA7'?  \n\nTHE HONBLE MR. JUSTECEA: K1... 3\n\nAND\n\nTHE HONBLE MR. JUsT1<;1\u00ab: ARAVIN13: ii 'A\n\nI.T.A NO: 138:2; 2oQw6  \n\nBETWEEN\n\n1.\n\n , '_ {By '\u00a3:TaV.1"iVv.1L\\#I.\\V\/'.S\u00e9\u00e9;haQ_haia. Adv.)\n\n ;AND: _ V' _\n'I:\\\u00a2I..z\u20ac*;ri\u00e9i1{r:i\u00bbar'c:.L;\u00a7{fi.. (HUF)\n\nThe C0mm.issi0ne1'*'0f f V _  _ AV :\nInc0me\u00a2Ta;x_.  _C.R=.:_BL1;i1idng.,   .. _ \n\nQueens'Roei;j\u00a71,--_'_ ~ ' _   \nBangi1101j\u00e9'  "560.  "  V '\\\n\nThe D\u00e9pigty C'iQ'I11_:1'1iusTsi0nerVV"\n0f. Ir1c0me --t\u00e9:x:_. 'C\u00bbeiV1f\u00a3_i"aI 'C'irCie--2(2) ,\nC . RVBU ildin  Road.\nBanga_10re. ' _  \n\n003111 Hc,a1s\u00a7:.'TGoku1\n\nV'  I{.By,_$f'i.A.Shankar, Adv.)\n\n -V Mathikkere'.\n "Banga1ere.\n\nRespondent:<\/pre>\n
$7\/.\n<\/p>\n
Appellants:\n<\/p>\n
i\\J<\/p>\n
This Appeal is \ufb01led Under Section 260~A of IIIVCOIIIG
\nTax Act, 1961 praying to allow the appeal and set aside<\/p>\n
the order passed by the ITAT \u00a3117 at
\nNo.2355\/Bang\/2004 dated ozmoazooe Confirmiiig—–.t_I1e_’_
\norder of Appeliate Commissioner and con\ufb01rriithe-.order_
\npassed by the Deputy Commissioner offiicomeii. <\/p>\n
Central Circle W 2(2) Bangalore.<\/p>\n
This appeal coming on for I:’1earing,.”_~Atl1is <\/p>\n
MANJUNAT!-I J, delivered the_’follow1″ng:V 3_
\nJUDGMENQ; T  <\/p>\n
The preseriti-i_    “revenue<\/p>\n
challenging the order  -1Vfo’.’\ufb01iI3.5l5\/Bang\/2004<\/p>\n
passedlViv..Aby   2~’l6–2006. The appeal was
\nadmitted onfolioiyingl._s’u.h.stantial questions of law:<\/p>\n
 f’Whether__i__\/_10″”‘ amount of Rs.220 lakhs<\/p>\n
 declaredvby the assessee has its income<\/p>\n
  deri”\u00bbteC1ui\u00b0rom agriculture should be accepted
\n‘despite-.V_*iihe assessee not producing any
\n‘evidence to show the actual expenditure<\/p>\n
* \u00ab.__incurred for generating such an income nor<\/p>\n
6?’.\n<\/p>\n
producing any evidence to show that <\/p>\n
income was derived by the assessee <\/p>\n
sale of products grown in these <\/p>\n
lands and consequently rec:’ordled\u00ab a’-,pe.;rv.ers_eV  V’<\/p>\n
finding’?\n<\/p>\n
2. Whether the Appe1i’a_te~._yAuthorities’?were” <\/p>\n
correct in not examinyinef.tl1’e_V evildenvcpeyin
\nsupport of the  tiha\u00a7wt.he_’a’s’sessee had
\nagriculture incorne  ..’–V–~Currer1t
\naSS6SSII1:\u20ac17il# ‘_\\rea1\u00a7f_  any<\/p>\n
materialinis-ii–ppoi’t_1’o.f s-1L1eh a claim and by<\/p>\n
relyingi’ mere conjectures and surrnises of
\norders_ pa.sVse’d.Vfo.r”earlier years when each<\/p>\n
assessment’ yea.r”wfas a separate entity and<\/p>\n
yjespecially A.  V when agriculture income<\/p>\n
 defienvded on various uncertain<\/p>\n
“‘cir’c_u1r\u00a3sAtances like water. weather, material,<\/p>\n
 ‘yield. marketability of the product.<\/p>\n
  acceptance of the product etc. when<\/p>\n
it .  there was no evidence to support such a<\/p>\n
claim and consequently recorded a perverse<\/p>\n
finding?\n<\/p>\n
3. Whether the Appellate .Aut_hori_ties” <\/p>\n
correct in holding that   it<\/p>\n
has estimated the agriculturelincomeof <\/p>\n
assessee by considei\ufb01fig. the’ ‘ev_i.der:.bceVVV<\/p>\n
collected for the earlier…”assessment\u00bb._.year
\nwhen the assess’ele_has  any
\nevidence __to   was
\nirnproVe;i”I1e%jt” int, the farm,<\/p>\n
excess v1’a.n’d ‘  broju  _ under agriculture<\/p>\n
ovperatiorrh iiftcrease in productivity and
\nincrease .in=.””prices-.,_o.f agriculture produce<\/p>\n
comfaared to . pr~s:Vio_us year’?<\/p>\n
  Appellate authorities were
\ncorrect_ in reversing the finding of the<\/p>\n
it  officer that the Conclusion that
\nv_.=threl’.V’e\u00a7{cess agricultural income declared<\/p>\n
” _l:y the assessee was nothing but income<\/p>\n
of the assessee chargeable to tax under<\/p>\n
.6″\n<\/p>\n
the head ‘Income from other Sources’, <\/p>\n
income derived by the assessee fr0m_.c{there.’ 1′ <\/p>\n
sources?”\n<\/p>\n
2. During the course of  iteevzes<\/p>\n
to our notice that in respect*v–efw–the es–sesSee  for he<\/p>\n
the earlier Year of theiee”‘Cb:urt in
\nI.T.A.No.420\/2001 datede a1L1\u00a7  h:afe’_’remanded the
\nmatter only    from
\nselling the’ the yield of 150 nuts
\nper tree per’ order of the
\nTribunal in reespeeteof  fruits. In View
\nof the sarne._ the  eeeunsel for the revenue<\/p>\n
Cc3I1_te11ds”‘t”th2it’the presetit case also requires to be<\/p>\n
  ti) Officer to consider the Value<\/p>\n
 cdcontit. -tieerived by the assessee during the<\/p>\n
 ,y’ear*’teking the yield as 150 nuts per tree per<\/p>\n
aft\/’<\/p>\n
3. Per contra Mr.Shankar, learned C0Un.’\u00a7\u20ac’}–.’fQ.1j:’ffi\u00a7}’4 <\/p>\n
assessee contends that there is no nece.ssiut’y.Vv this ”<\/p>\n
Court to remand the matter to izemconsfider  <\/p>\n
the coconut as the documents had been”iA’produ:ice.d <\/p>\n
before the First Appellate AutV1:i’oriity_toVshoiavdthevgrnaritet<\/p>\n
Value of the coconut  v.%asi-not._aVai}_ab1e in the case<\/p>\n
remanded earlier, At the  papers, we –<\/p>\n
notice that    rate of each
\ncoconutat Rsita  assessment year
\nand   recognised Government<\/p>\n
organisation has ‘s.how’i:..i.i1 its sales statistics the value<\/p>\n
 \u00abof oo;eo:itatVVpat i{s’;6,[_:_\u00a2per nut during the relevant period.<\/p>\n
Based  same the first Appellate Authority has<\/p>\n
accepted’ tth’eV..a’vva1uat.ion shown by the assessee. The<\/p>\n
“same ~is”‘;a1so con\ufb01rmed by the Tribunal. As rightly<\/p>\n
 out by Sri.Seshaeha1a, if the Appeliate<\/p>\n
\u20ac79\/to<\/p>\n
Authorities had no occasion to Consider the”‘*sa1e’s4<\/p>\n
statistics maintained by the Government  V’<\/p>\n
we could have remanded the m:attfe1’\u00ab.to’l_ithel<\/p>\n
Authority for fresh considerationl’i_n’–_the  <\/p>\n
also. Since such exercise
\nAppellate Authority ‘in  it ahlclwhlich has
\nalso been confirmed  Authority.
\nwe are of the   to remand
\nthe matter   to Consider the value
\nof the    assessment year.\n<\/p>\n
Therefore’ we “any merit in this appeal.<\/p>\n
Aooordinglylllll the order of this Court in ITA<\/p>\n
.  dated 1l:l2–2007 the present appeal has to<\/p>\n
be d_istmi..s’se’d.  – . V <\/p>\n
4. ,,,,’\\We:”‘have also raoticeci that in all there were 18<\/p>\n
it Vttappealsl\ufb02oefore the Commissioner of income Tax<\/p>\n
 ‘(A-rppeals) but as against. 18 appeals, appeals are<\/p>\n
45\/<\/p>\n
preferred only in 10 matters by revenue. <\/p>\n
remaining 8 matters the revenue has not Chal_l;enge(}–.:ti\ufb01e_j_ _<\/p>\n
orders passed by the authOritieSt”>V.A.}.} appeals W <\/p>\n
before CIT{A) were filed by the :_t:ae:0\\ivne’rls”‘ <\/p>\n
agricultural lands and the agricultural’
\ndivided as per their respective  if the
\nrevenue has acceptedvtlieO14aerfsp:.pf”tlieCIT(Appeals}, in
\nrespect of few  permitted to<\/p>\n
challenge  ir3.’ceii1e in respect of the<\/p>\n
remaining edsa\ufb01vners. _lI’n_’view of the same the present
\nappeal  <\/p>\n
 ts ii sd\/~
\n  iiiii  IUDGE<\/p>\n
 Sd\/-\n<\/p>\n
Itux3E<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court The Commr Of Income Tax vs M R Anandaram (Huf) on 16 December, 2009 Author: K.L.Manjunath And Kumar IN THE HIGH COURT OF KARNATAKA. BANGAq;OiR\u00a7:%.%A’ DATED THIS THE 16m DAY OF’ DEC EMBER. ” PREsENT_M-wA7′? THE HONBLE MR. JUSTECEA: K1… 3 AND THE HONBLE MR. JUsT1<;1\u00ab: ARAVIN13: ii 'A I.T.A NO: 138:2; […]<\/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-219693","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nThe Commr Of Income Tax vs M R Anandaram (Huf) on 16 December, 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\/the-commr-of-income-tax-vs-m-r-anandaram-huf-on-16-december-2009\" \/>\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 R Anandaram (Huf) on 16 December, 2009 - 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