{"id":2324,"date":"2009-06-24T00:00:00","date_gmt":"2009-06-23T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-marimallappa-charities-vs-the-commissioner-of-income-tax-on-24-june-2009"},"modified":"2015-09-03T15:14:53","modified_gmt":"2015-09-03T09:44:53","slug":"ms-marimallappa-charities-vs-the-commissioner-of-income-tax-on-24-june-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-marimallappa-charities-vs-the-commissioner-of-income-tax-on-24-june-2009","title":{"rendered":"M\/S. Marimallappa Charities vs The Commissioner Of Income Tax on 24 June, 2009"},"content":{"rendered":"
Karnataka High Court<\/div>\n
M\/S. Marimallappa Charities vs The Commissioner Of Income Tax on 24 June, 2009<\/div>\n
Author: Ajit J Gunjal<\/div>\n
 \n\nIN THE HIGH COURT OF KARNATAKA AT BANGALQRE\n\nLDATEID THIS THE 24th DAY OF JUNE gQ<'}\u00e9*  \u00bb K\n\nBEFORE\n\nTHE HON'BLE MR. JUsTIc:I3fAJrr ;\u00a57GUi\u00a7f;3E'AVI:,vV:  \n\nWRIT PETITION N(\u00bbT)._12.'E~A':1'1\ufb01','.z2.'()()E'.i\"\" \n\nI'1:eC'<;'i1::-,6 Tax' {Appea}s)\n 1\u00bb, Sh\ufb02pasi\ufb01i Building,\n\nE E' ' .Vi:;hx?ash\u00a7va1"a Nagara,\n\nE   38:jEE\n\n2. "Efhe Addi.--.V.Commissiener of\nIricome 'fax, Range I, Mysore,\n N0.55j-1, Shilpashri Building,\n" Vi.shv?eshwa1*a Nagara,\n\n" ' E  lylysow - 08. ...RESPONDEN'FS\n\n(By Sri.M.V.Seshachala, Srstanding Adv.)\n\n\n\n \n\n-3-\n\nThis writ petition is \ufb01led under Articles \n227 of the Constitution of India with a prayer.to.\u00a7z_.;1e.sh\nthe order of the RI Appellate Au1:h;ority_' ---..__<_iet_ed._\n\n09.04.2009<\/pre>\n
 vide Annexure ‘K’ on stay app_Iiea1tiosn iiIed”
\nunder Section 251 of LT. Act, as far,  .. r’o.l.atec’z to .L
\ncondition of payment of 50%’-‘of’ the ‘demand, Vfurther 7<\/p>\n
declare that, imposing condition ofpiaymenii’-of 5!}%.;_of<\/p>\n
entire demand is tmreasonabie  agzg1inst’~ to the;<\/p>\n
statute.\n<\/p>\n
This writ petition _V oz1 ‘  peelirninazy
\nhearing in ‘B’  tI1i.s'””<:ie.y;, the Courfmade the
\nfollowing:   o    <\/p>\n
'I'he__  Ipcsin\u00e9e  conducted survey
\nunder    "Ir-Lcorxjie Tax Act and recorded
\nthe "petitioner -~ Trust. A notice was<\/p>\n
issued   of the Act, to the petitioner<\/p>\n
——  was upon to Show cause regarding<\/p>\n
. the _vpa,ss3ng of__ assessment order. The assessment order<\/p>\n
 by the petitioner before the Appellate<\/p>\n
V .V Ao\u00a3i’1orii}}.”‘I;he pefi\ufb01oner also maintained an application<\/p>\n
H K  I'{;1e’esj:a3}?.’ The Appe\ufb02ate Authority has passed an ixztezim<\/p>\n
-‘   subject to petitioner depositing 50% of the<\/p>\n
” oemand. The said order is questioned in this writ<\/p>\n
petition. \/\ufb02
\n\/<\/p>\n
   g  :5 the fact that the ciirectien<\/p>\n
 “iss:;1ed’e is complied, ends of justice would<\/p>\n
 “of the appeal and a direction is issued to the
\n  E\ufb01jpeilate Authority to conclude the proceedings at the<\/p>\n
‘  “earlier. Hence foliowing order is passed;<\/p>\n
2. It is contended by the learned
\nappearing for the petitioner that the   .
\ndoes not have sufficient cash.   K ”
\ninterim order on 29.04.2009 as e3’1gief:*~:V \u00ab %    k \u00ab<\/p>\n
‘Issue Notice,
\nThere wax be an irzteritri”-fdegf
\nimpugned order     =3l\u00a2bjectAA :5
\nthe condition the  bank
\nguarantee::A:w_ tigge _  of the
\n  *a:g_eek:\u00e9.’ “ieday. ‘<\/p>\n
  for the pet\u00e9tioner
\nsubmifs\u00abtf;at”i:t1e’sei:d’  is complied inasmuch as<\/p>\n
the Bank fsinished.\n<\/p>\n
be ‘””me3;’  :’the interim order is continued pending<\/p>\n
Wk<\/p>\n
SP8<\/p>\n
_ 4 ..\n<\/p>\n
(a) Interim order granted by this Court on<\/p>\n
29.04.2009 will continue to operate, pending<\/p>\n
disposal of the appeal before the <\/p>\n
Authority.\n<\/p>\n
(b) The Appellate Au\ufb0210\ufb01ty’*A~$haH 6f _th\u00e9. <\/p>\n
appeal. on merits.\n<\/p>\n
(c) Petition stands    <\/p>\n
Iudg\u00e9<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court M\/S. Marimallappa Charities vs The Commissioner Of Income Tax on 24 June, 2009 Author: Ajit J Gunjal IN THE HIGH COURT OF KARNATAKA AT BANGALQRE LDATEID THIS THE 24th DAY OF JUNE gQ<'}\u00e9* \u00bb K BEFORE THE HON'BLE MR. JUsTIc:I3fAJrr ;\u00a57GUi\u00a7f;3E'AVI:,vV: WRIT PETITION N(\u00bbT)._12.'E~A':1'1\ufb01','.z2.'()()E'.i”” I’1:eC'<;'i1::-,6 Tax' {Appea}s) 1\u00bb, Sh\ufb02pasi\ufb01i Building, E E' […]<\/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-2324","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nM\/S. 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