{"id":23470,"date":"2009-04-24T00:00:00","date_gmt":"2009-04-23T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-subha-and-prabha-builders-pvt-vs-income-tax-officer-on-24-april-2009"},"modified":"2016-02-14T02:22:39","modified_gmt":"2016-02-13T20:52:39","slug":"ms-subha-and-prabha-builders-pvt-vs-income-tax-officer-on-24-april-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-subha-and-prabha-builders-pvt-vs-income-tax-officer-on-24-april-2009","title":{"rendered":"M\/S. Subha And Prabha Builders Pvt &#8230; vs Income Tax Officer on 24 April, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Karnataka High Court<\/div>\n<div class=\"doc_title\">M\/S. Subha And Prabha Builders Pvt &#8230; vs Income Tax Officer on 24 April, 2009<\/div>\n<div class=\"doc_author\">Author: D.V.Shylendra Kumar<\/div>\n<pre>    . . \n\nLGZ:$G\\3Gm. Ea. .342 $309\nmm? ..w&lt;Q mam. dmmmmo mom ZO UZHEOU zo_,E_mm mm?\n\n309$ Q24.\u00bb WEZMEDOOQ mmmsa QZ&lt; 923000.35 WMOOE\namaznom\ufb01m map. no zmnbmm miqmmzsz mom UZEQQKO\nare bm\ufb01omm OE Uzcnmmm \u00a352&quot; mo zomeptemzoo mme\n\u00abMO Rm Qz\ufb02 cam mm.\u00a7,E&lt; NWMDZD mmdm mm zoE,En_ mm?\n\n...% 2 ...:m .5.\" .;%E&lt; mm mm.\nEzmazommmm So Sm - mmo\ufb01oim\n2&lt;\u00a9x mzmm\ufb01g\n\nE mxQ20z&lt;m\nNa? m..\u00a7O0ZM mo mmzo\ufb01mmuzsoo\n\n{xi\n\nM mmo.EUz\u00abm\nm&lt;om &lt;mm\n\u00a2z\u00a2m,8mE.m&lt;m Moo\ufb01 mi.\u00bb\n$2.02 .3 Q mmaa\n\nmmoamo XE. m\ufb01oo\u00e9 4\n\n93\u00a2\n\nas\n\n.._.%&lt; .383; mama x \ufb01m mm&quot;\n\n2 0 com I mmo\ufb01muzwm\n\n5.3200 qsomm\ufb01zouzd iooaa M\n&lt;zmm_mH.22&amp; mmmm\ufb01nm\n\n&lt;:m&lt;mn_ D72 &lt;mm:m .m\\E\n\nuzauaanm\n\n ,_ ._._   kc _mm_mw .34 ._.___.\u00a7..Bm ~55\n\u00a3422\u00bb  ....\u00a7m&quot;zo= any\n _. ..  A 1  .\necon \u00e9mmd no .55 Ea nw\ufb01\ufb02  &lt;1 4\na.mo....:m .6 wax. 2: an gm\ufb01 mnsmomu\ufb01 sac .\u00a7$ 664\nat. team 8.: \"E3 \ufb01\u00e9 $9 0385 am .8 \u00a7=m.\u00a7.\u00e9\n\ufb01o\ufb02ovm avw\ufb01s vvmmwm uomuo mm mi ow m\ufb01,,:&amp;.:a\nmoom.o.m..m wuumw ._Umz.o mm 5,33 wmmm\ufb01 mm? hvmosuwa\n\nm5 H83 3935 .35 gvmomwem 23 mo \u00a7O...,w.H\u00ae&gt; 2: mw .: .c\n\n.5. wmouava Ev ,Mv.mo\u00a7.umm $5 .8 mum'3,$.\u00a7\nwommo Q2 Esau ma\ufb01a. ma\ufb01a $03 was Su\ufb01? wwma\ufb01duom.\nwad wvmw .6:.:wu om: Fade.\" Ba 3% .83 wuwgouom. .3 wmoon\nemom\ufb01 n$&gt;o wm\ufb01\ufb02ow avommo E uqawaomwvw wwr\ufb01 mam 233 63%\n\nmm\ufb01o\ufb01\ufb02n\ufb01m meg was $053 was ,6\u00a7ow.:_._\u00aen 33 5:5 \ufb02ow\n\n..  .  mo\ufb01ma muc\ufb01ouoa mo mxooa mwmunmmdvp um\u00bb. 5%,. mmomm\n .. . mm.m..w,xmm....%\ufb02_w.._..wun,Eo .. u\ufb01vwayoamwn $5 95 wmomvn \u00a9v.~m\u00a7a,m\n\n .....H_.:.\u00a2..nnwmm  ._Emo\ufb02\ufb01uQ any .3 moHm._v&gt; vm\ufb02 E : gm\n\nA E eaommm\ufb01mm\n\ufb01aom  _&amp;_.m.mEm.mmS~L.obmmmm 4&amp;3 dz $53\na3$o.H%%..amH  .3 wage 3: E\nadv wxmm 3.6, :o...@&gt;3w   ammo \ufb01mwvvm\n\nE: vosvoam B mvco\ufb01\ufb02uom Ha?  .mv\u00a7.\n\nmo\u00e9cmmma m\n\n\n\n33. 3. wv\ufb01mmoan: wumwa\ufb02uoc vmm mw\ufb01woouw .3 mm\ufb01\ufb01 um?\n\ufb01\ufb01vu Q... gvommo xmm. u\ufb01ounm 25 3 Qo_mmEH5m wvm\ufb01ooww\n6&amp;5 avmowmm\ufb02maoo 05 umwu wm\ufb02momu\ufb01 d,Mo?.wQ,m.m\n;:-e.Hommm\u00a7mm Jam. 3:993 .3 pemowmmgnaev man\nwe wma\ufb01wm _Q-..w.max,.vc.\u00a7E \ufb02aw\nno mm .92 am am w\ufb01wmswm Em v5 .5 umwu was mm mm wvwmm wnm\n\no._._.n.w.J,._.. .m.oZ Am um mmt\ufb01mu 05 mo ammu ES 3 ma mwmsm m \u00abmoi\n\n.  .. \ufb01oama E50 wmm Sau\ufb01\ufb01ocw wg\ufb01musoo Em \ufb02own\n   menus ohm wu\ufb01\ufb01gommm .8 vunn\ufb01wa mama ma\n m_\ufb01..._mamw....\ufb02-E\u00a7xuQa$ um $03 :oS.muE.B&gt; Hvzt\ufb01m\n\n&amp;%%%,\u00a7 .u.a %.\u00a7:o . E2 8 wvaum\ufb01m emsxog\ufb01 Ea\n\nmm  .95.\"  was .5 3: ma Qo\ufb01umw .Ew.:\u00a7\n330%  .65.. ~mm....@Qm..._E\u00a3\ufb02u.wum.wH\u00ae.&gt; .5.\" wo\ufb02\ufb01oww\ufb01m\nES Eamon wua\ufb01c\ufb01i __m.8ww......,H.m_\u00a3w um\ufb02w...._,JuwNEo__m@&gt;E\n\nswan can mum: \u00abEm  .  . ....,._mme\ufb01_Euam _. was\n\nmum.\" Em\ufb01vo nmoomawom no gv\ufb01o\ufb02\ufb01um \u00ae\u00a3.w._,,wo.wwm\ufb02mvmm @030.\n\n\u00ae\u00a2.+.\u00a9m\u00a9.n\u00a7&gt; V\n\n\n\nma am?\u00bb m .8.\" 32% em\u00bb m\ufb01vsvwxu av\ufb01owmmn\ufb02aoo v5 .3\nwv\ufb01mouum Qomwaudnw omuo\ufb02ea Q5 wars mownomwmm Ede mg;\navdow\ufb01om v5 u_mTv.3xvc.\ufb01&lt; E .300. moom\u00e9 4 m muewwm .MvH_.\u00a3\ngum mm ww ewvsvea nozm mmvmmm car Qua Emeasoow zdsm mo\nQ.5.,_v.H .5... m\ufb02mmmmvgnwea no 503 pvaos\ufb01vnm 05 333 .m.\n\n.rm-v.5xm:\ufb02E\ufb01.u,H mwmu\ufb01\ufb01oov \ufb01o\ufb02m mo \ufb01o\ufb01\ufb01vwvu .H\u00a3_ Em\ufb01om\n\n..ww_%w,.u\ufb01maovEu@ unu mo wwon\ufb01mm van mom E\ufb02\ufb01vmmu Kw\u00bb as $53\n\n..._   .850 o\ufb01om 3 m\ufb01w\ufb01omvn ommm mumv\ufb01vam\n  ..  ._Emuaou P850 ummac\ufb01m mxavmndoom\n    mw\ufb02o\ufb01moou .\u00a9o_w::om:E any\n\n_ .m.o mownu\u00a7.%woH  wWEwww.Tmmyv,\"nnxu\u00a7 aw macaw \u00a9o\u00a9m.m.\u00a9m\n\n@vw'mn.._.E.,mv~..\ufb01_. @wm.wwnwvs_.._.%.\u00a7M wgmummm Hm ,E\ufb01o_.w.mwm _ m\nT ..  . . . .m\ufb01.EEmwm..wmm\nwe mcwv\ufb02\ufb01oo woL .%om.Bm%% an m\ufb01w %\u00a7.\u00a7\u00a7n\u00a7.\\m:E8%\n\nmo mmocm &gt;wM.5&gt; 8 mm\u00bb: ..E.v..8 a_.mo\ufb01\u00a7vw\u00ae.~ ....mo.M_, :_omww.H\n\n95 ES uwwmummg mag : .moom\u00a2.m.Hm %_AW,oEw%%aHH ,e.w\n\n$0 ..%mc...\u00a7 m.\n\n\n\ndmouoa\ufb01o own 8 mgownommva Eu w\ufb01m\ufb01u 8 m.o\u00a9m_.\u00a2.mm,\nB wug\ufb01oaum. map\u00bb ma\ufb01a? 2.: was vvw\ufb01\ufb01vw mars \ufb01ow\ufb01va\necu .\u00aeoom.\u00a2.w mo .m\ufb02oMmm_.\ufb01o.5m momma 8 Ma\ufb01a .mmo:os..5m\u00a7\nv&gt;weo.u.H 8 wunvwaoawuu \"V5 mom mvwn\ufb02oo wusaw\ufb01 we $9333\nmam um \u00aeoom,\u00a2.w 8 cmx,\u00a7mo_..wm wma HM ..m\u00a90m..\u00a2.m mo Emio\n3235 we ao\ufb02muomxmwou now an momma mm\u00bb; .5_:m..E 2.3.' .2\n\nMwm\ufb01mou magma\" \ufb01v\ufb01bmm\ufb01 wmw \ufb01w\ufb02ab\ufb02. mu\ufb01mamwaawm\nwm,.H$Sv wan: cam \u00ab$4.302 no ma Sven. van xmrw @502:\n\n __.ww.\ufb02KmmwSEoU I Hwmwvnoamwm vmaomm mm... was :12 dz\n\n 498  .x.w,w @5005 E .E@m.soQmu.m _\u00a7,..:.H 9:? .m:\n\n j  %\u00a7.%.\u00a7\u00a3 \u00abmuwwzwxo gmmhgs Q5\n_.   ..zu,.E._3_ bmmta aoxm wmcn. mama. ,3\n\nA  3: ma wuma\ufb01uzm mxomd\n3.2.5<\/pre>\n<p> _.&amp;.\u00a3mwth\u00a3._..LT.m\u00a7mu.n.: 3: ha gmca\ufb01umm.<br \/>\nH..m.m_.w &#8230;~o.._._&#8230;..oaB..,m .3. . \ufb012n&#8230;.. \ufb01ammutoammt men<br \/>\nwm_&#8230;$\ufb01m\ufb01_.   mxnmm\ufb01mxm . &#8230;.Nu . mzwmoa\ufb01m<\/p>\n<p>rr;\n<\/p>\n<p>. gi\ufb01u\u00e9n @\u00a7%[\u00a7~M~m%am<br \/>\n.3: K0 :ow.Em~m.m w:m:wumamm&#8230;\u00a7\u00bb__\u00a7 m,m.S..m\ufb01<br \/>\nSzm\ufb01aoo\ufb01 ESQ wan. .m..\u00a7.m.u&#8230;\u00a7_. .3, wanna. LE .<br \/>\nmawnaxoasw SE5 .2: \u00a33 &#8220;E: mxtatmm %<\/p>\n<p>gr&#8217;;\n<\/p>\n<p>_ _ _ A .m\u00bb:mE.3n&#8230;ow. .\n<\/p>\n<p>550 \u00abE3 HKSQQOU kn .ma~oon Bmw\ufb01aoaw\ufb01 ,. .. .<br \/>\nm\ufb01 as 553 \ufb01cadm\ufb01za Lona. _.__E,mLwmu.5. <\/p>\n<p>mo.$men\u00a7. ..M..\n<\/p>\n<p>.mun~.~mom: \ufb01ts Em\ufb01mmtmm<br \/>\n36w as 38 m\ufb01\ufb01m\ufb01\ufb01ou ma gew\ufb01m N<\/p>\n<p>.\ufb02:mEm..mE3<br \/>\n33% ac 38 mswtwcucoo \ufb01t. Rmwmw\ufb01 .~<\/p>\n<p>.u.mwu.z= ma $96.3 \u00a30.33 \ufb02zoww\ufb01mm &#8220;ta;<br \/>\nm5 8 mnvmczkm\ufb01t\ufb02 um \ufb01mon\ufb01ckm mm. umtonuma<br \/>\nmew ow Komxm\ufb01 E8 6 ~um\u00e9m..~E:.\\ \ufb01sh\u00bb mzmti<br \/>\n83 385.3 \ufb01sowzma\ufb01 Q5 kwa. ma Bmugmmuwnm<br \/>\n$.83 m\ufb01zm\ufb01xoo\ufb01 mummuzaom\ufb01m mg<\/p>\n<p>\ufb01mw:\u00a7.o&amp;\u00a7 wwaw\ufb01xoc\ufb01 was EEE<\/p>\n<p>S Eto\ufb01z\ufb01 m\ufb01 EQES 8 w.=Eu\ufb01\ufb01\u00a7: &#8216;Mo HES\u00bb 8<br \/>\nK0 mxmmw Lek, m\ufb01nxmmm gene m..~.\u00a3 \ufb01wzu\ufb01ckmnwa m..\u00a7.A.<br \/>\nnmwmsmnu mm =3 s wmmux 353: &#8220;mag 3: kc<\/p>\n<p>~25? .3: 3% was moomgmgom $0 mu. Bm\ufb01ssoa\ufb01w<br \/>\nma 8 m\ufb01ou 38: \u00a39.33 ..m,.,E.mE:uomu vim HEEOUQG<br \/>\nR0 maaoea m30\u00a7wE3~0: 3: \u00abus.\u00bb Em .3 Stsm<\/p>\n<p>.. . 8 xmnums m\ufb01ao\ufb01 mum.\u00bb was .$,:o.\u00a7.mm mnk.<\/p>\n<p> k    .3 m5 ..to:w Sh $3 &#8220;Bag msoo\ufb01 2:\n<\/p>\n<p>. .. Mo.m\u00a3_8mw:o\u00bb&amp; m\ufb01 Lamar: mmwmmmm\ufb01 :6 cm? m&#8230; 3:6<\/p>\n<p> .  &#8230;.._HkT..k\u00a7\u00a7_mm.&amp; manna 96 mm.m$m.S_..~ m\ufb01o\ufb01 m=.cmE8<\/p>\n<p>,m.\u00a7\u00a7.# mwwng\ufb01 5 my .$E.\u00a7mm E3<\/p>\n<p>moea.\u00a7..4<br \/>\n..5u~m$o.a<\/p>\n<p>.\u00ae0mm&#8230;w&#8230;.\u00a9~ _. no  w.m.3 _.Ew\u00a7o wm\ufb015o:.u.__ 2% m\ufb01\ufb01a\ufb01memmvg<br \/>\n95 mom.._.Em.wm.duu_ .._m&#8230;.vw&#8230;Hwmm n..@..,wm&gt;w..H&#8221;3.mmoaonAw_eV _He}%Tw\u00a7.,\u00a7\u00a7  <\/p>\n<p>mo..v\u00a9mmm3 m<\/p>\n<p>hnm 8 owwaca any nbmw\ufb01\ufb01owwmwm \u00abnQ&#8230;m_&gt;o.5 m.Ho\ufb01.S3m<\/p>\n<p>$5\u00bb H0635 wv\ufb01um\ufb01m @059 mm 8mm6moQwo._ 0.3\u00bb  mwm\ufb01<\/p>\n<p>moon was $5 momma may 35 w\ufb01\ufb01vwmm muauciommwm 23<\/p>\n<p>..HO.w HUWQQCO wummm\ufb02 uvambg Jkw  Muss uvvuc wu\ufb02uw\ufb01<\/p>\n<p>95 3:? \ufb01ema\ufb01cv Fawn mumvwmommeu emu Hmcw w\ufb01n\ufb01umo\ufb01<\/p>\n<p>9&amp;5. m EE 93 &#8220;cassava at &#8220;mood: m :0<\/p>\n<p>a .mu.:mB.:o9.mm.~ me: gobs wmmtxes<br \/>\n\ufb01m\ufb01\ufb01mw 3: B23 xmzo\ufb01nmnw St 8% wmmnzsoo<br \/>\n3:82 EH 8 .\u00a7Bo .w,.\u00a3.~o 3.5.8 :m..,E.\u00a7,<\/p>\n<p>meow<\/p>\n<p>. , ..?.~m co mgmuko Lextzuakobmuus mg: 3.5<\/p>\n<p>meow ~29?&#8217; Ram mgokma .8 ma .$&#8230;._5.n.nma<\/p>\n<p>  &#8216;M as  EEEE 3 seem \ufb02cmumomm\ufb01 .3: 5.3<\/p>\n<p>.\ufb01u$..,uumk \ufb01nn. xmtot\ufb01mk .95 .:.mDLK. Hummu\ufb01soa\ufb01w<br \/>\n._:mm\u00a3  \u00a3o.E.S m_&#8230;9.s,&#8230;.x.m:\u00a7x E S Bmtmkw:<br \/>\n. \ufb01zu\ufb01\ufb01ov .w.5<\/p>\n<p>.m,\u00a7mB.:o&amp;wm.~ me: ma \ufb01m\ufb01mm:\n<\/p>\n<p>  gnu. \ufb01g\u00bb mm: was 30: wm\ufb01\ufb01mg<\/p>\n<p>. ma\ufb01a  u\u00a7kk._%$.= aEmm 9: Eat mmnto\ufb01zu<br \/>\nV.m\u00a3%k mo. . L mama :_o.=\u00a7 \ufb01zmsuoou<\/p>\n<p>3% 3?? gang  \u00abE mm m 85 muamss<\/p>\n<p>H  m\ufb01 kc gouomh\ufb01 m\ufb01mazu\ufb01<br \/>\n  m\u00a7s_\u00a7m _..w.\u00a3.~ m\ufb01\ufb01w\ufb01no mwzm\ufb01\ufb01oo\ufb01<\/p>\n<p>Q5 ..Mo.  Bmsn&#8230; mtg ..\u00a3um3.. an . Muzmwtemmmg<br \/>\nare on zunwo nun u.\u00bb ..muumuuu\ufb01..nh,_nu&#8230;uu_mu\u00a3U muto\ufb02tnnw<br \/>\nmi\u00bb 8 .\u00a3m.S,&amp;.to.H ,__.muaw..b.3.o\u00abmEw  mu\ufb01m\ufb01suot<br \/>\n3: E32 8 \ufb02zmm\ufb01oam\ufb01 _._._m\u00a3 8.. _wm:mm..m.. ww<br \/>\n:o.Som.\u00a3o Etwwtw :6 &#8220;wm._u,:.\u00a7.aJ:._.1b..mu .m.\u00a7 E. H<\/p>\n<p>\ufb01o\ufb01mm mac&#8221; Ukuam ..o&#8230;m m4,..L:m:_S.uomu<br \/>\nms&#8221; 583&#8230;. 8 \ufb01mwam\ufb01m . m\ufb02wtomw\ufb01w.<br \/>\n.6: SS an sanaowmw\ufb02ea mad w:o~_&amp;_3_..mmuw.%ema\u00a7.<\/p>\n<p>m.o.$mEB 2<\/p>\n<p>.2<\/p>\n<p>ea&#8230; woman; Eon? mn\ufb01o\ufb01\ufb01m Bmmommm \u00abmam 2.3 30.32 3%?<br \/>\nmho\ufb01on\ufb01vnm v5 .3 mv\ufb02uw\ufb02om 2.3 w\ufb01\ufb01\ufb01v cam ww\ufb02o\ufb01\ufb01w<br \/>\nBwmommw may .3 mo\ufb02m\ufb01m\ufb01wxo Ema \u00abwagon how E.\u00a7vo._<br \/>\n80% wucu\ufb01\ufb01oow au\ufb02m mm wivwmwoow .550 wax wwa\ufb02oauw<br \/>\nmo wxoon 95 w8.a..\u00a7\u00a3 E vomuw\ufb01m 95% mucovaommup<br \/>\n2% 3:\u00bb mm.EuE&#8230;.5ow 2.3 mo momnuava 05 8 Gamma on<br \/>\nado do\ufb02nwvoxo on Someaonw was no\ufb01\ufb01vm mu? van muws macaw<br \/>\npeno\ufb02\ufb01vm mum\u00bb on&#8230; .3 muvvswopa mvvn 9%: :03? 396.8<br \/>\nman .2 mm mv&gt;u wunmmnno moon mam dm&gt;o.:..Em.. seam Jam.&#8221;<\/p>\n<p>an Jm\ufb02&#8230; Houovhm HO mvmommmm\ufb01uno\ufb01 BO M\ufb02.H\u00aeC\u00aemU&#8230;HOwO\u00ae.HwQ<\/p>\n<p>mo&#8230;%.,..wmo%mH5EoO .330 one we E&gt;o.:Em .\u00a7.a vs\u00bb nuts mums<br \/>\n   ..m3.,n.wooxu wo\ufb01vm m .8.w pvomao m\ufb02c\ufb01\ufb01oma\ufb01 Q3 .3<\/p>\n<p>  _  @0530.&#8221; on 8 mwao\ufb01\ufb01oov uvmuo .8 mua\ufb02oocm<br \/>\n.    0.5 mv\ufb01mdv mmwommuvmw Ra\ufb01 use we<\/p>\n<p>_ &#8230;$.M aow.$.w&#8230;\ufb01e..\u00abw_&#8230;wowa%_..m% 8 om\ufb01oa Bu \u00e9a\ufb01ouam<\/p>\n<p>ivkem     a\ufb01o\ufb01mpwmew &#8230; wcmm\ufb02ommma<br \/>\none mo   _&#8230;\u00a9omm\ufb01&#8230;..ao\ufb01.m.c..,..\u00ab\u00bb_ou Hmnwus\ufb01m cam. .3<br \/>\n. ..  . . .  Ammommmu<\/p>\n<p>Ema muuvmwm. un\ufb01t .3 Go\ufb01d.n.%.\u00a5wv_.uow&#8230;mvuwm  o_&#8230;_.dmpoo.E.<\/p>\n<p>mm? uo\ufb01wuu one \u00a304. an&#8221; .3   znonuww. 30.30am<\/p>\n<p>mc\u00e9\ufb01\ufb01g \u00a2 &#8212;\n<\/p>\n<p>\ufb02own: mm mwmwm<br \/>\nQUE? ..8 E H: nmmo\ufb01w\ufb01oum<\/p>\n<p>&gt;,,\u00a7:\u00a7m v5 .3 m\ufb01umoa mo Hana wo\ufb02xnnn\ufb01m 02\u00a2 mm x .3.<\/p>\n<p>.mumvmm5o\u00a9<\/p>\n<p>_  8 mucovnommvu 2,: mo 536 an&#8230; 3 an \u00abEm 30\u00a2 mo<\/p>\n<p>..  ___  mcnnwmuvu .5,&#8221; BE 3 .530 on m&#8221; 895 mu<br \/>\n.    Mo \ufb01o\ufb01va  05 bu\ufb02m .\u00a3&#8230;.aoDTUvwn5m<\/p>\n<p>.   wvwmma wc\ufb02unmoama pom uuwao<\/p>\n<p>ye: ma\ufb01a   Eu .5 E5 was @8309 mm \ufb02<\/p>\n<p>Eaaatv%%,%:aa%3  .mS5.\ufb01v..wpo.\ufb01 .5 wcuu\ufb01soamm HO.&#8221;<br \/>\nhom\ufb01\ufb01 .Hv~..mu.Tam_ .m&#8230;_.v..M was w\u00a7_\u00a7$\u00a7xuM%,Hom hogs am mama<br \/>\nvac mad \u00a7.%.\ufb01aa8 ugh. ._M.m..&amp;.v.\ufb02LouE&#8230;..3 LU:oMmmw\ufb01SQU<\/p>\n<p>ecu mo E&gt;o.R5.m 05 ~33. .  ..  .. __\ufb02_u3.wm<\/p>\n<p>vaoaun mo\ufb02mouma wad  B\ufb02o__.u.umm.. .3. <\/p>\n<p>vcm\ufb01 on Edonm HOBO w\ufb01v\ufb02noamn   <\/p>\n<p>uoa\ufb01mo vo\ufb01mpm\ufb01 umhm 05 E mxoon wmnouum \\\u00a7_aanuo\u00abv%%\u00a7<\/p>\n<p>mo.v.mmcmB w H<\/p>\n<p>05 .8 moww\ufb01vm. 23 so wvuw\ufb01 mm eonmuua :80 $6.8 Ev<br \/>\nm\ufb01mmwa oaomvn wmzouuu D5 5 mzaom an Edonm mim\ufb01ouwu<br \/>\nHO.&#8221; wmommua 2.3 $5 \ufb01o\ufb01mm\ufb01mnzm Rm .3 \ufb01ommdm 5 .mm,<\/p>\n<p>\ufb01vzwm\ufb02v an 3 mm Bomvawmw Ema BS 5<br \/>\nuv\ufb02z\ufb01avm pom mam v\ufb01ada\ufb01\ufb01wsm Hon mg Hum .630 nusm ..m2u.mo<br \/>\nauu\ufb02 .3 wvwnvuxo w\ufb01vd\ufb01oaa\ufb02 mo wowmea 05 dumo\ufb01wm\ufb01u\ufb01ov<br \/>\nM5 mo \u00a7,o..&amp;%. .8?\u00bb nuts \u00abEm w\ufb01w\ufb02moamm now .520<br \/>\nGm mg 9.55 3.5 w\ufb01\ufb01\ufb01wnm 03\u00a2. vnomvao\ufb01 9% 33.3m on:<br \/>\n3 wos\ufb02umva wo\ufb02va out we \ufb01o\ufb02mwavw :50&#8230; E on uom\ufb01mo<\/p>\n<p>..m&#8230;w.m@ Qov\ufb02\ufb02 mo \ufb02mnm H350 an.\u00bb m\ufb01xu mo unv\ufb01wmvw\ufb01<\/p>\n<p>.   ,.m.,..m.amm&#8230;o5 53,. uo\ufb01mmomnou 5 on Emonm mo\ufb02m\ufb02uwxv<br \/>\n   qwmu uomo\ufb01\ufb02vm D5 mom Em\ufb01\ufb01oo ww\ufb01mmo\ufb01<\/p>\n<p>  .8 mommgnsm 05 cm? m&#8230; : .3.\n<\/p>\n<p> Mom mw\ufb02o\ufb02\ufb02om \u00ab.5 .5 mwmw\ufb01ww<br \/>\n _. _.B._..  mwmmawdoow. o5 m\u00a7.5\u00bbw.M won<br \/>\nmam   .mm.\u00a3_.   \ufb01o\ufb01vm m mm wmom<br \/>\nmm. .8.&#8221; moom.  o.m..u_   m w\ufb01\ufb01nmuvu<\/p>\n<p>mom Emu yaw Hm was   ao\ufb01mouwu we vo\ufb01om<\/p>\n<p>mo mowmmvuxm H0.&#8221; @390 mmwa&#8230;.ov.._.n.nowmmwdm8om_&#8230;, ME&#8221;. Cebu<\/p>\n<p>oo.vm.mE3 m _<\/p>\n<p>.\u00ae.HO.Qu on go Us \ufb02onmooxe aw mm .m.mmm. mwo\ufb01m mg :3:<br \/>\n.559 on&#8230; .vm..3ou Eauo\ufb01 23 E .r8o monommmm\ufb01auoc .530<br \/>\n05 mo ~m&gt;o,HEm .25 m\ufb01\ufb02nwuno H505?\u00bb mwmv mwu\ufb01m vacuum<br \/>\non wommmo \ufb01onavpvm emu 3.5 35.5% tam w\ufb01va\ufb01om\u00e9n go.&#8221;<br \/>\nmaommom w\ufb01wuoova H505&#8243;? _.u%\u00a7oa\u00a7 on uoa\ufb01mo mum\ufb01ooom.<br \/>\nno mxoon .8 muau\ufb01\ufb01ooc scam $5 3% &#8220;M was om\ufb01oaa<br \/>\n05 E ca\ufb01om on S 53.3 mm pvkom ecu mo HEM: .530 9%<\/p>\n<p>nsaoa, any w\ufb01wmwuaoxv mom mean on&#8230; 3 uoumnmm wanes 90\u00a2 ecu<\/p>\n<p>  no Mm&#8230; no\ufb02ovm no Fa. \ufb01o\ufb02oom\ufb01zm muv\ufb01\ufb01 gvkom um? dm<\/p>\n<p>dvwmummm Q5 um\ufb01mwmm How\u00bb 05<\/p>\n<p> .mm.w..a.5_ auvmmu Go\ufb01om and mo uxewaoo 95 E muu\ufb01omuzw EH.<\/p>\n<p>.  .   $03.3 mu\ufb01moouw Mo mxoon \u00abEm mwdu\ufb01duov we<\/p>\n<p> new mac mw :o\u00a7&gt;o.5 Rmou\ufb01umum warm .mm<\/p>\n<p>     . .a\u00a3.\u00a7_.\u00a7&gt; was 3E\u00a73<br \/>\n3    am\ufb01wgom\ufb01 .3 3:8. 2.:\n<\/p>\n<p>mgem\ufb01wu     mo :&amp;:\u00a7.,..\n<\/p>\n<p>own so \u00abECG  m.,_wom&#8230;.ow .  mm wvmwwoa<\/p>\n<p>on 8 wviomusa 98 \u20acEm%%Hv%\u00a7%  m5  mwnmno\ufb01va<\/p>\n<p>mu\ufb01\ufb01ouow .3 mxooa mm \u00a303.\u00bb. mm\ufb01ua\ufb01vo\ufb01 _<\/p>\n<p>oo.$mwn\u00a7 mm<\/p>\n<p>\\w<\/p>\n<p>5.8.3 vacuum \ufb02owmoum\ufb01 o&gt;o.&amp;,.m.m&#8230; 8 hxsom emu .mwUEo5_\u00a7<br \/>\naonw\ufb01 mg mo \u00abm&gt;o,KEm m\ufb01\ufb01m\ufb01no .8 F\ufb01\ufb02wvwmm wag 5:? cam<br \/>\nmnommma o\ufb01\ufb01\ufb02mm\ufb01m km wnomvn nowwmuaxo wumamvm vim mwmw<\/p>\n<p>S935 MO  HOHUO MVHU 69:.&#8221; was upsamum OE mama? .mwm.<\/p>\n<p>.m\u00ae:oMmm_,\ufb01\u00a7oQ<br \/>\nany we mm&gt;o.REm uo\ufb02m 03 5:5 \ufb02aw uwoau\ufb01a ummoomm<br \/>\n3:&#8230; new E8 P85 3% .25.&#8221; w you am. $30 98. mowmaouxv<br \/>\n\u00a33. nuu\ufb01m w\ufb02 uava\ufb01oow mo ao\ufb02mowon paw \ufb02an .350 is<\/p>\n<p>saowmgomm maouzuwum 05 3 w\ufb01womu\ufb01 mm age mam uo\ufb02&#8217;H mumo\ufb01\ufb01oow 93 &gt;,mB.m<br \/>\nmagma 3  um\u00bb. _..vum:m..u&#8230;n .Hu&gt;_\u00a7.m ms\ufb01\ufb01enudw\n<\/p>\n<p>2.: \ufb01uaowwva 3\u00bb you ~wm~wno.o%..m.u..an.mvm ,_.nm_S.nM ._\ufb02m.Am \ufb01m<\/p>\n<p>.3 vv\ufb01\ufb02mnzm mm &#8220;ammo u\ufb01vm\ufb01m&#8230; wmu..HM..wuow.\ufb01  Am.<\/p>\n<p>(C;\n<\/p>\n<p><span class=\"hidden_text\">033<\/span><\/p>\n<p>mo\u00e9wmwma<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court M\/S. Subha And Prabha Builders Pvt &#8230; vs Income Tax Officer on 24 April, 2009 Author: D.V.Shylendra Kumar . . LGZ:$G\\3Gm. Ea. .342 $309 mm? ..w&lt;Q mam. dmmmmo mom ZO UZHEOU zo_,E_mm mm? 309$ Q24.\u00bb WEZMEDOOQ mmmsa QZ&lt; 923000.35 WMOOE amaznom\ufb01m map. no zmnbmm miqmmzsz mom UZEQQKO are bm\ufb01omm OE Uzcnmmm \u00a352&quot; [&hellip;]<\/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-23470","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S. Subha And Prabha Builders Pvt ... vs Income Tax Officer on 24 April, 2009 - Free Judgements of Supreme Court &amp; 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\/ms-subha-and-prabha-builders-pvt-vs-income-tax-officer-on-24-april-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S. Subha And Prabha Builders Pvt ... vs Income Tax Officer on 24 April, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/ms-subha-and-prabha-builders-pvt-vs-income-tax-officer-on-24-april-2009\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2009-04-23T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-02-13T20:52:39+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"11 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-subha-and-prabha-builders-pvt-vs-income-tax-officer-on-24-april-2009#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-subha-and-prabha-builders-pvt-vs-income-tax-officer-on-24-april-2009\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"M\\\/S. Subha And Prabha Builders Pvt &#8230; vs Income Tax Officer on 24 April, 2009\",\"datePublished\":\"2009-04-23T18:30:00+00:00\",\"dateModified\":\"2016-02-13T20:52:39+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-subha-and-prabha-builders-pvt-vs-income-tax-officer-on-24-april-2009\"},\"wordCount\":1349,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"High Court\",\"Karnataka High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-subha-and-prabha-builders-pvt-vs-income-tax-officer-on-24-april-2009#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-subha-and-prabha-builders-pvt-vs-income-tax-officer-on-24-april-2009\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-subha-and-prabha-builders-pvt-vs-income-tax-officer-on-24-april-2009\",\"name\":\"M\\\/S. Subha And Prabha Builders Pvt ... vs Income Tax Officer on 24 April, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2009-04-23T18:30:00+00:00\",\"dateModified\":\"2016-02-13T20:52:39+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-subha-and-prabha-builders-pvt-vs-income-tax-officer-on-24-april-2009#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-subha-and-prabha-builders-pvt-vs-income-tax-officer-on-24-april-2009\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-subha-and-prabha-builders-pvt-vs-income-tax-officer-on-24-april-2009#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"M\\\/S. Subha And Prabha Builders Pvt &#8230; vs Income Tax Officer on 24 April, 2009\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"M\/S. Subha And Prabha Builders Pvt ... vs Income Tax Officer on 24 April, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/ms-subha-and-prabha-builders-pvt-vs-income-tax-officer-on-24-april-2009","og_locale":"en_US","og_type":"article","og_title":"M\/S. Subha And Prabha Builders Pvt ... vs Income Tax Officer on 24 April, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/ms-subha-and-prabha-builders-pvt-vs-income-tax-officer-on-24-april-2009","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2009-04-23T18:30:00+00:00","article_modified_time":"2016-02-13T20:52:39+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"11 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/ms-subha-and-prabha-builders-pvt-vs-income-tax-officer-on-24-april-2009#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-subha-and-prabha-builders-pvt-vs-income-tax-officer-on-24-april-2009"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"M\/S. Subha And Prabha Builders Pvt &#8230; vs Income Tax Officer on 24 April, 2009","datePublished":"2009-04-23T18:30:00+00:00","dateModified":"2016-02-13T20:52:39+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-subha-and-prabha-builders-pvt-vs-income-tax-officer-on-24-april-2009"},"wordCount":1349,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["High Court","Karnataka High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/ms-subha-and-prabha-builders-pvt-vs-income-tax-officer-on-24-april-2009#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/ms-subha-and-prabha-builders-pvt-vs-income-tax-officer-on-24-april-2009","url":"https:\/\/www.legalindia.com\/judgments\/ms-subha-and-prabha-builders-pvt-vs-income-tax-officer-on-24-april-2009","name":"M\/S. Subha And Prabha Builders Pvt ... vs Income Tax Officer on 24 April, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2009-04-23T18:30:00+00:00","dateModified":"2016-02-13T20:52:39+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-subha-and-prabha-builders-pvt-vs-income-tax-officer-on-24-april-2009#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/ms-subha-and-prabha-builders-pvt-vs-income-tax-officer-on-24-april-2009"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/ms-subha-and-prabha-builders-pvt-vs-income-tax-officer-on-24-april-2009#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"M\/S. Subha And Prabha Builders Pvt &#8230; vs Income Tax Officer on 24 April, 2009"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/23470","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=23470"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/23470\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=23470"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=23470"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=23470"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}