{"id":220381,"date":"2010-03-08T00:00:00","date_gmt":"2010-03-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-m-ramesh-huf-on-8-march-2010"},"modified":"2018-08-06T19:43:23","modified_gmt":"2018-08-06T14:13:23","slug":"the-commissioner-of-income-tax-vs-m-ramesh-huf-on-8-march-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-m-ramesh-huf-on-8-march-2010","title":{"rendered":"The Commissioner Of Income Tax vs M Ramesh (Huf) on 8 March, 2010"},"content":{"rendered":"
Karnataka High Court<\/div>\n
The Commissioner Of Income Tax vs M Ramesh (Huf) on 8 March, 2010<\/div>\n
Author: K.L.Manjunath & B.V.Nagarathna<\/div>\n
LA \u00e9 . _.B\u00a3;\u00a7\u00a7\u00a3,2:..\u00bb!iL\u00a7iZ%E\n\n'3\nIN THE Hl\ufb01lvi-E {ESURT OF' KARNATAKA AT BANGALORE\n\nDATED TH\u00a5S THE 873 DAY OF MARCH, 2010\n\nPRESENT\n\nTHE HONTELE MR. JUSTICE K.L.MANJUN3*f}\u00a7VV':  \n\nAND\n\nTHE HOWIBLE MRS. .}US'I'E{3I;i; '1\u00a7.i2.'i'~:.:7x{*;:AI:::x*if\u00a7-i':<aga,V'  \n\n\nBETWEEN: % " V. '\n\n1. THE COMMISSIONERQF  - \nENCOME TAX, " " I \nr;:2a3u:m1NR.;r;V.  '3'\n2. THE As3:s\"rAN_'i* \"%:'0\u00a7\u00a7i-M\u00e9\ufb01\u00e9lommn\nG\u00a7'\u00a3rsccs\u00ab:s51:';:1fA\u00a7;:,  ' ~'\n::;Es::g_,E,-;\"a(:5; _<:*;; R; BUILDENCE,\n  ..... \n<\/pre>\n
 APPELLAEQTS<\/p>\n
(B’~sr.44 sR1..:\u00bb;,’\u00a7*{fAr%Av2Nn, ADV. ma<\/p>\n
; MRQSESHACHALA, ADV.)<\/p>\n
. :r……………………..’<\/p>\n
  SR: M RAMEsH[HU?)
\n ~~-\u00a7:~\u00a3Q3\\EGA$AE*%ERA vznmcg,<\/p>\n
h!\u00a7A.3:}\u00a3V\u00a3:’ALA 903?;\n<\/p>\n
BAEGALGRE-68,
\n RESPGNDENT<\/p>\n
{$33 SR}, A SI~{A?~Ei~{A\u00a7\u00a7.’ AME SR1 M LAVA, ABEL)<\/p>\n
This {TA filed 11\/ s.26{)–A of the Income Tax Act, “1′.9#31
\narising Out of Order dated 23.6.2904 pEi’3S!’:d
\nN0.91{)\/ Bang] 2062 fear the Ass\ufb01ssm\ufb01zztt \u00a7’aa\u00a7””‘–1396~V9?’\u00a7
\npxa\ufb01ng that tI:s.i$ H(;>n’b1c: Court may be pleased –\u00a5;\u00a7:\u00a7: ” ”  1 V’<\/p>\n
i. fomaulate the substantial questio;.1\u00a7kji* !aW”..$ta_tx;:{1’V:vt21-\u00e9feixix,
\n allow the appeal and set aside i1:h$;_-Q1ftier=.pa$$ed”” 1I:;i3,V-..=._*A
\nIizcxtame Tax Appellate Tribzxxgtal, BiZ.=\u00a7ig’3_10\u00a3”‘\u20ac*; Bcmzh ‘~  <\/p>\n
No.91()[Bang\/2002 dta :23\u00bb-6:-2094 CO11\ufb011’H1i11gV_fl\u00a5.\u00a7?F’QIfd\u20acY of–_”<\/p>\n
the Appeiiate Cammissioner an}:i-.c;6nfa*m 31;: ‘order passer} by
\nthe Asst. Comma Of Inqomt Tax, :C\u00bb;i1fcEe.:3—5(3), “BaV3;;g\u00a7-gslfatszt etc.<\/p>\n
This YFA c0miiig: 0j1_  u this \u00abday,
\nRIIAIVJUZVATII 2.7., delivered  fdil\u00e9w\ufb01ig  V<\/p>\n
      ”\n<\/p>\n
;\u00a7gg1’i\u00a5;.=:v\u00e9d H   _<::3\ufb01cm*1*e\ufb01t \ufb01nding <::f th\u00e9
\nC0n1111i$:.3\u00a7<3';1\u00a2 ' tlsf E:51'<:\u00bb:"sr1\u00e9:;\u00absi:;"';\u00a5'\u00ab3'\u00a7<: Lappeais) and the \u00e9xrd\u00e9r 0f the<\/p>\n
IEESQEES   'f;\u00a3:'i\u00a731:z1"1a} iii; i'1'A. No.9 18 \/ Bang ,1' 28(1)?<\/p>\n
.  5"f2:3.{S&;i2;8G4aW """ ';I'i"1<:': %preS\u20ac::1'{ app\u00e9al is \ufb02ied by '\u20ac116<\/p>\n
;fe%i:::i::i\u20ac:';"'~\u00ab is acimitted \u00a2<';I1$idering the fa\ufb02owing<\/p>\n
Siib'$\u20aca%fit3,&\u00a7, '\u20ac;i}\ufb01Stiii\ufb01S cf iaw:<\/p>\n
 A.   : Whefii\u00e9r Sfz\ufb01ti\ufb01\ufb02 142A af {ha Inceme<\/p>\n
Tax Putt, ixxseegieci by Fimmace Act (Ea?)
\naf 2394, witfn i'&'i;F{3S\u00a73\u20acCtiV\u20ac eif\u00e9et f1'\u00a2:2m
\n15w1}_.3Q?2, \u00a2::3:1\ufb01:rj11:*is\u00bbdictie:"1 an \u00a3116
\n2533362;-3$i\ufb02g Gi\ufb01cer t\u00e9 mqusst for<\/p>\n
vaiziatiaii {sf the bi\ufb01l\ufb01iiig, as was \ufb01\u00ab:=:<\/p>\n
$7..\n<\/p>\n
MBW<\/p>\n
in the facts of tha p1*<=:.se11t case and<\/p>\n
t.'\u00a31c3r\u00e9:f<t):'e the judgm\u00e9rit '0 the Ape}: "–.T<\/p>\n
Cx3i1:'t in Sm, An\ufb01ya Baia Paur  "\n<\/p>\n
(262 ITR 407) wouzd 1101: be   %<\/p>\n
to the facts of the p1*\u00e9;se11t’TCgf:s*\u00a7<:;, "if: ~:2ri\u00a3i~;w-._LL  A  j<\/p>\n
of the 'S11bS\u20ac:q\u00a5.1\u20ac=\u00a3"it-\u00a7;}"l&1i"ig\u00a7?;i;i"1 1aW? –    <\/p>\n
1%) Whether the Ag:  \\:;r\u00a21*e
\n<:0rre<:t it: l\ufb01ii\ufb01g  Qltu\u00e9suld
\nhavez. V    self-\n<\/p>\n
_    mada by
\n‘- 4’  ‘~3:\u00a7}<\u00a7;11be1's cxf HUI? in
\n L~..;1:;31"\u00a71If;;\u00a2%::i:;:_'i\u00a7 jelly, despita such
\n czgri\u00e9essix\ufb01ga 'aavirig bti\ufb01\ufb01 givcm by the
\n  Rfaiuatiexz O\ufb01icc-;:r of 6% self-
\n' 'j\ufb01ii\ufb01eivisiaii 311:1 davelopmaiit (3031:,
\n arc:hii:@c'{ fees, quantity af mat\u00e9riais
\nused aim area caiusztructa\u00e9, em, and
\nizcms\u00e9qua\ufb01tly, I'\u20ac:t:E\u20ac)i'\u00a7i3d 8. perverse<\/p>\n
\ufb01ifzdiiig?\n<\/p>\n
2? E3536 ha\u00e9ra \u00a7’3f\u00a7ai”{1 {E16 iaanmd CC;!i,1f1S$l far ‘aha gai\ufb01\u00e9s.<\/p>\n
?>\/,<\/p>\n
3. So far as question No.1 is concerned, we are of the<\/p>\n
opinion that the said question of Iaw could be.\u00abjco:f1-siiiiered<\/p>\n
in an appropriate case since question 1\\Io;2 <\/p>\n
covered by the judgment of thisgcourt  tfeV\u00e9\u00a3itiej\u00ab it<\/p>\n
and in favour of the assessee.  Aappeali is diettiiesed.<\/p>\n
accordingly.\n<\/p>\n
     -      JUDGE\n\ng\ufb01:\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court The Commissioner Of Income Tax vs M Ramesh (Huf) on 8 March, 2010 Author: K.L.Manjunath & B.V.Nagarathna LA \u00e9 . _.B\u00a3;\u00a7\u00a7\u00a3,2:..\u00bb!iL\u00a7iZ%E ‘3 IN THE Hl\ufb01lvi-E {ESURT OF’ KARNATAKA AT BANGALORE DATED TH\u00a5S THE 873 DAY OF MARCH, 2010 PRESENT THE HONTELE MR. JUSTICE K.L.MANJUN3*f}\u00a7VV’: AND THE HOWIBLE MRS. .}US’I’E{3I;i; ‘1\u00a7.i2.’i’~:.:7x{*;:AI:::x*if\u00a7-i’:<aga,V' BETWEEN: % […]<\/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-220381","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nThe Commissioner Of Income Tax vs M Ramesh (Huf) on 8 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-commissioner-of-income-tax-vs-m-ramesh-huf-on-8-march-2010\" \/>\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 Ramesh (Huf) on 8 March, 2010 - 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