{"id":227410,"date":"2009-07-31T00:00:00","date_gmt":"2009-07-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-sri-c-l-aswathanarayana-on-31-july-2009"},"modified":"2018-11-24T07:06:03","modified_gmt":"2018-11-24T01:36:03","slug":"the-commissioner-of-income-tax-vs-sri-c-l-aswathanarayana-on-31-july-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-sri-c-l-aswathanarayana-on-31-july-2009","title":{"rendered":"The Commissioner Of Income Tax vs Sri C L Aswathanarayana on 31 July, 2009"},"content":{"rendered":"
Karnataka High Court<\/div>\n
The Commissioner Of Income Tax vs Sri C L Aswathanarayana on 31 July, 2009<\/div>\n
Author: D.V.Shylendra Kumar Kumar<\/div>\n<\/p>\n
<\/pre>\n
In THE men COURT ore’ KARHATAKA arr
\nEATER T!-H8 THE 3151? DAY 09 Junitj    ”
\nPxzsnzrx\u00e9 _ M  5  _
\nmm Hownm MR..Jt3S’I’ICE V
\nTI-IE I-IOBPBLE MR.J EJ_ 8 TI_CE  K\u00a7JB’.AR
\nIncome Tax App\u00e9ii’.  ms bfs\u00e9ti\u00e9s Vi:
\nBetween:  *  * * ‘
\n1, THE COMMISSIONER (:>’T1c”\u00ab’A,’::~:%%:(V)’1=\u00a7V:E.~\u20acf;}s’;>\u00a7i-‘.1’V_~1 <\/p>\n
c. R.BUiLDINC:.v QUE:E3NS~ \u00a3<*oA;D_
\nBANGALQRE-'\u00ab\u00ab.. '_'~ – g
\n2 THE 1r~s'co:\u00a21~\u00a3\u00ab: '1'A.'X om-.\u00a2ER ' _ " ,<\/p>\n
WARD 5g:.}:'.,c: R' BLFIEQING; <\/p>\n
QIJEENS RGAEE;   <\/p>\n
B;aNc3A_L<::,\u00a7:,E._\u00ab'  _ —  APPELLANTS<\/p>\n
\u00a7.m;.%[%%'"fg%m\u00a7\u00a7& Hi\ufb01\ufb01 \ufb01\ufb02i\ufb01m" 0? mmmmm MWW Q\ufb01\ufb01i\ufb01\ufb01? Q? K&.&M&T&K\ufb02. %'\u20ac%%\u00a7~% \ufb01i\ufb02\ufb02\ufb01"<\/p>\n
'gs? A\u00a3$g:2:"1\u00bba.:VsEsHAcHA1.A, Ama, 85
\n' _ SRi._K_;V ARAVINE}, ADV.,]<\/p>\n
'  SR1. <3…L ASWA'?-i-E-ANARAYANA
\n\u00ab_ 'AiSi\u00a7WA}2YA', NQ.430, 2H9 A CROSS
\n"  33:? BL\u20ac%C'E\u00a7, 3320 STAGE
\n BAS;\u00a7VE'$H.WARANAGAR
\n BAN\u00a3'\u00a7;kIg\u20ac)}\u20acE  RESPONDERT<\/p>\n
$
\n\u00a7
\n3<\/span>
\nQ
\nQ
\n2<\/span>
\nE?\n<\/p>\n
3<\/span><\/p>\n
[SRi K MALLAHARAG, ADV’, FOR
\nam. 8 PARTHASARATHI, ADV.,}<\/p>\n
 ,V ‘aTHES APPEAL ES FILED UNDER SEC, 26\u20ac)~–A OF E.’I”.ACT’, \u00a3961<\/p>\n
. ‘AR’E–i’:–}NC: GUT OF’ ORDER DATED 15~06~–2007′ PASSED IN ETA NO.<\/p>\n
” __  SLBSIBNG\/280?, FOR THE ASSESSMENT YEAR 2{304-05, PRAYING TO
\n”  …FORMU1ATE THE SUBSFANTIAL QUESTIONS OF LAW STATED
\n THEREIN, ALLOW ‘THE A\u00a7’PEAL Abfi) SET ASIDE THE ORI)EF? PASSED<\/p>\n
V BY THE {TAT BANGRLORE EN {TA NO. 325\/ENG\/200’7,DA’I’ED 15\u00ab06–
\n2007 CGNFERM THE ORDERS OF THE APPELLATE COMMISS\u00a7ONER
\nCONFIRMING THE ORDER PASSED BY THE INCOME TAX OFFICER,<\/p>\n
tmwwma wig” rmmmmmmmm WWW mwmm Jim? %m%M%”\u00a7”ms:~.~i=..,~..=.-‘..<\/p>\n
\u00a3fZ\u20ac3’WW \ufb01\ufb01 mwemmm W\ufb01\ufb01\ufb01 \ufb01\ufb02\ufb02mf’ mwwmm M\ufb01\ufb01\ufb01 \ufb02\ufb01iiw’ Q? mwmmm mew \ufb01\ufb01\ufb01m? Q? K%RWA\u00b0%”\ufb01\u00a2%\u00a3?% Mi\ufb01\ufb02 emm” Q? %%%M&’\u00a5\u00a3%K& W63-\u00e9 CQUR<\/p>\n
WARD — 15(1), BANGALORE, IN THE INTEREST _AND
\nEQUITY AND   “..\n<\/p>\n
THIS APPEAL CQMING on Fog oR\u00a3>eRsv–,–.’I\u00a7rHte: 135$ <\/p>\n
SHYLENQRA KUMAR.J., E)E’.LiVEF2ED  V  ;
\nThere is a delay of 83 dayksejn \ufb01li1′;gV_thi_e  IA No.11<\/p>\n
of 2008 is \ufb01led for coxjcinnatjefgj\u00e9\u00e9eiay.<\/p>\n
2. Heard S;-i.\n<\/p>\n
 counsel for the
\nappe\ufb02antsi.    learned counsel<\/p>\n
for  <\/p>\n
3.  \u00bb:e\u00a7;e:1ai1ation offered in the af\ufb01davit<\/p>\n
 U ef\u00e9p\ufb01ea\ufb01on, IA No.1! of 2008 is ordered.<\/p>\n
   Tjeondonee and the appeal is taken up for<\/p>\n
1 ‘*7*3m__ 3’ 3.1;:- fiaxfl;  V V <\/p>\n
  M V Seshachala, learned counsel far the\n<\/p>\n
 –~ revenue has \ufb01led a memo seeking mrmission to
\n. K   the appeal in the wake of the revenue having<\/p>\n
 accepted the law as declared by Bombay High Ceurt in the<\/p>\n
Case of ‘COREIISSIONER OF I191C’0% TAX Ls. KOODATEHIL<\/p>\n
3\/<\/p>\n
W\ufb01i\ufb01\ufb01 QQLW<\/p>\n
mvvmhmbww\ufb02 WW5<\/p>\n
mmmwmesmmm wwvm %…utMa:gA \u00a7%Jj_Hi’ mmmwmmwk mam \u00a3l’%L%@%”\u00a5” Q}? mwzamtm HEGW C\ufb02\ufb01\ufb01? Q? K\ufb02\ufb02N&YAK\ufb01 \u00a7”‘\u00a7\u00a7Q\u00a7”\u00a5 CQQWW Q? %%\u00a7\u20acMM%”\ufb01<\/p>\n
KALLYATAN umwmsnm reported in \u00abrm<\/p>\n
113180171].\n<\/p>\n
5. Sri. Maliaharao, learned    J<\/p>\n
has no objection for pf  vapp\u00a2g_1_   <\/p>\n
6. Accordingly,   as withdrawn.<\/p>\n
 563\/5<\/span><\/p>\n
Sd\/i
\nJ u&\u00a7\u00e9’<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court The Commissioner Of Income Tax vs Sri C L Aswathanarayana on 31 July, 2009 Author: D.V.Shylendra Kumar Kumar In THE men COURT ore’ KARHATAKA arr EATER T!-H8 THE 3151? DAY 09 Junitj ” Pxzsnzrx\u00e9 _ M 5 _ mm Hownm MR..Jt3S’I’ICE V TI-IE I-IOBPBLE MR.J EJ_ 8 TI_CE K\u00a7JB’.AR Income Tax App\u00e9ii’. […]<\/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-227410","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nThe Commissioner Of Income Tax vs Sri C L Aswathanarayana on 31 July, 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-commissioner-of-income-tax-vs-sri-c-l-aswathanarayana-on-31-july-2009\" \/>\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 Sri C L Aswathanarayana on 31 July, 2009 - 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