{"id":229835,"date":"2008-11-21T00:00:00","date_gmt":"2008-11-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/k-kusumakar-so-k-narayana-vs-government-of-india-income-tax-on-21-november-2008"},"modified":"2016-11-11T19:29:28","modified_gmt":"2016-11-11T13:59:28","slug":"k-kusumakar-so-k-narayana-vs-government-of-india-income-tax-on-21-november-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/k-kusumakar-so-k-narayana-vs-government-of-india-income-tax-on-21-november-2008","title":{"rendered":"K Kusumakar S\/O K Narayana vs Government Of India Income Tax … on 21 November, 2008"},"content":{"rendered":"
Karnataka High Court<\/div>\n
K Kusumakar S\/O K Narayana vs Government Of India Income Tax … on 21 November, 2008<\/div>\n
Author: Deepak Verma K.Ramanna<\/div>\n
H! me man ooum or KARHATAKA AT  \n\nnxrmn mm mm 218? on or xov::aIs#:n  -  _ *   \n\nmm Howsm ma. Jusnc m)s?\u00a7;1\u00a7PAKA   1' \n\nmm nownm, pm. \nwnrr mm t1o.3g\u00a71gg\n\n \n\nBETWEEN:\n\nK.Kusumaka1\",      4'   \nS\/o K.Na1'a.ya1__1:a,  ' ._    '\nAged about 39 Years,\n\nProprietor, .... ..   \" \"<:;,_   \n\nM] s. Mallika Cdnstructicus, ' ' ~.. _\n\nmummies -.~ 575   \n\n \n\nDakshina  District, " .. APPELLAICT.\n\n(3;  'Bh\u00e9t. Adv.)\n\n   .    ..... ..'\n\n; nu..-..___...\n\n"1: \u00bb  "G_::;v.:2:z-rs;tx1c::;iiv 91' India,\n\n VV \nr Rep. byTIC.'o11fnn3isslmner\n{sf Ino<:zn\u00e9j'.Ii9x,\nme}. aoaa, Attavar,\nMA\u00a5\u00a7G\u00a7LORE -- 575 001.\n\n \n\n ~ AA Tim Income Tax O\ufb01oer,\n\n -- 1(3), Mangalorc,\n\n mncsmmu KAHHADA -- 575 001. .. mspwnws.\n\n \n\n (By Sr.i.M.V.Seshachala, Adv.)\n\n"lt__i,_~k_i__'k__-i-_~I'_* 1 f \n\n\n\nThis Writ Appeal is \ufb01led under Section 4 of\n\nHigh Court Act, praying to set aside the Writ\n\nPetition NQ49078\/2004 datcd 21.10.2005.\n\nThis Writ Appeal coming on {pr  :,:_1' ,%\n\nnmr-AK vmmza. J., dclivcmd ths: %ro:mmg;..\n.1 U n%'"e..t$ 1: 31\u00bb.   \nS:i.I{.Rama Bhat,   for appellant\nand S1:i.M.V.Scshachala,  VA   ap\ufb01ed for\n\nrespondents.<\/pre>\n
2. With   <\/p>\n
3. A.pp:\u00ab_::lla1__r1′:x by the impugncd onicr
\npassed   on 21.10.2005 in appellanfs
\nW.P.No.{$9Q78[\u00a7O\u20ac0?}   before us in this appeal pmfamzd<\/p>\n
    …..   Court  <\/p>\n
4.  _ ‘sm\u00e9n  for deciding the said appeal, are<\/p>\n
% ‘ V’ mentioiizzd hgmiigbclow:\n<\/p>\n
Appellant had approached learned
\nSingle Judge by \ufb01ling a Writ Petition under
\nArticles 226 and 227 of the Cons\ufb01tlxtion of
\nIndia against the order dated 28.07.2004
\npassed by Chief Commissioner of Income Tax,<\/p>\n
whereby appc}Ja11t’s appliwtion \ufb01led under<\/p>\n
Section 1 19(2)(a) of the Income ‘Fax Act, 1961″
\n(hemina\ufb02er referred to as the “Act” for shor?V) “-\u00ab. u
\nseeking Waiver of intemst  ‘
\nappellant under Sections 234~A,
\n234-0 of the Act, was     \u00e9
\nappellant had committed ;’def\u00a3\u00a7._fdit\u00e9
\nof advance tax, \ufb01ling-pf    .\n<\/p>\n
\ufb01ling of returns.\n<\/p>\n
 ._ to 5:  _ the
\nappenautfs  A\u00a2;\u00a7:ountaz;;t,”s:i.1<'Babu<\/p>\n
  even when
\n the  'gig ava\ufb02ablc to bun,' rm<\/p>\n
'\u00ab  no-?t\u00a2V consu1t Mm. Further,
\n Sist\u00e9f Kavitha Wm su\ufb02'erm.g' from<\/p>\n
 i'.<j;uke\ufb01iia,..since 1995 and ultimately expired
\n2   Thus on account of the
\n1  two grounds, appeliz-mt was not able<\/p>\n
_ \u00abto? the income mx returns for the years<\/p>\n
 1995-96 to 1999-2000 within time.\n<\/p>\n
It has not ban disputed before us that
\nassesses did not \ufb01le mturns of income M’ a
\nlong period. A survey under Section 128-A of
\nthe Act was conducted in the asscsse\ufb01s
\npremises and thcmaftcr proceedings under<\/p>\n
W5<\/p>\n
Section 127 of the Act were
\nafter such proceedings were
\nappellant, he woke up from his   -1- i
\nthen \ufb01led returns only for three   i
\nyears, but did not pay stay”\n<\/p>\n
the said assessment years’.—_<\/p>\n
Considering   <\/p>\n
\ufb01led under Section tngqggga) it of:  “act
\nmentioned
\nCommissioner Bibi’  of the
\nopinion. that no    “acceptable
\n    for
\nnot tlie…1etums for the<\/p>\n
  .nsmss\ufb01ifnt.ymm in time. It has
\nvi’-also  in any case even if the<\/p>\n
sa;ds’._viimasoV ‘  be accepted, then there is<\/p>\n
 it etnothingcn record to Show that dufsng the
\n  had not carried on his
\n“‘–v.t_:>’t’\ufb01er.:bnsiness  According to Chief
\n Cl\u00e9gnniissioner of Income Tax, if all other
\n could be carried out by appellant
\n“. \u20aciu1ing the aforesaid period, then why the<\/p>\n
statutory obligation  regard to \ufb02ing of
\nreturns, payment of advance tax, wen: not<\/p>\n
carried out.\n<\/p>\n
The Chief Commissioner of  ” ,
\nwas therefore constrained to
\npe\ufb01\ufb01on \ufb01led by aPP\u00b01la_nt.
\n1l9(2)(a) of the Act,
\nappellant had preferred W:-sex e1;;\u00a2\u00a3am’A  ”\n<\/p>\n
learned Singka Judge;   _<\/p>\n
R\ufb01corda
\nappellant   ‘4 Writ
\nPetition pager   AI’t i5c1es ._  of the
\nOonstittxtiszia of \u00a31;di\u00e9,  Judge
\nafter’   aii angles,
\nueg.:ga\u00a3i-is%.;_\u00a7o 1:;    Article 22? of<\/p>\n
 the   and pmceeded to
\n em. V ” ae\ufb02  against that d.1sm1ssal’ ‘<\/p>\n
of \u20acp:::_t”..’e’t11e appcliant, this appeal<\/p>\n
‘ ‘V  56611: piefeixed.\n<\/p>\n
 ‘  for appellant strenuously submiixed be\ufb01m:\n<\/p>\n
  the Chief Commissioner of Income Tax as
\n  as   Judge that appellant was a chronic dcfauher
\n appellant himself had voluntarily declared his<\/p>\n
 iz1;(:o’2A’:e:ebi\ufb01AA the year 1997.\n<\/p>\n
  A361″ having heard the learned counsel for the parties and<\/p>\n
 after perusal of the records, we an: of the opinion that against the<\/p>\n
\\T’\u00aee<\/p>\n
impugned order passed by learnad Single Judge anti of<\/p>\n
Chief Commissioner of Income Tax, vidc    V61:\n<\/p>\n
the opinion that no case for intc1:f\u00e9:i*i:t);ceA_  2 <\/p>\n
Leamed Single Judgc was abso2ute1jz\u00ab.p5z\u00a7;\u00a3\u00a7ct
\nWrit in favour of the
\nconciuct, behaviour   agt\ufb01tugm’  ‘i:.,a3A_:Hgv\ufb02y bcal
\nconsidtzmd not only by th\u00e9’   of Income Tax, but
\nalso by lcamcd sings: Judge;v\u00bb.–S\u00a2\u00a2\ufb01o_1′:1__  of the Act is not
\nmeant for suc.h_’   had not cared to \ufb01le
\ntheir return,    <\/p>\n
6. In view.’ V of we are of the considered opinion<\/p>\n
that then: is; L’nq”ar:p3ac ‘f(\u00a7fA’*’i\u00a71te1fcrencc in the order passed by<\/p>\n
V  .mdge\u00ab.-M\u00ab\u00ab~’ Appeal being devoid of merits and<\/p>\n
 :;,11’t}sVta”‘ ac;   mgly’ dis1ms’ sod.\n<\/p>\n
.. es
\nSd\/’9
\nJudgg<\/p>\n
Sd\/4.\n<\/p>\n
Iudcjg<\/p>\n
 AGV.<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court K Kusumakar S\/O K Narayana vs Government Of India Income Tax … on 21 November, 2008 Author: Deepak Verma K.Ramanna H! me man ooum or KARHATAKA AT nxrmn mm mm 218? on or xov::aIs#:n – _ * mm Howsm ma. Jusnc m)s?\u00a7;1\u00a7PAKA 1′ mm nownm, pm. wnrr mm t1o.3g\u00a71gg BETWEEN: K.Kusumaka1″, 4′ […]<\/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-229835","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nK Kusumakar S\/O K Narayana vs Government Of India Income Tax ... on 21 November, 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\/k-kusumakar-so-k-narayana-vs-government-of-india-income-tax-on-21-november-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"K Kusumakar S\/O K Narayana vs Government Of India Income Tax ... on 21 November, 2008 - 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