{"id":242000,"date":"2010-03-03T00:00:00","date_gmt":"2010-03-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/t-girish-rao-vs-the-asst-commr-of-income-tax-inv-on-3-march-2010"},"modified":"2018-03-11T01:50:49","modified_gmt":"2018-03-10T20:20:49","slug":"t-girish-rao-vs-the-asst-commr-of-income-tax-inv-on-3-march-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/t-girish-rao-vs-the-asst-commr-of-income-tax-inv-on-3-march-2010","title":{"rendered":"T Girish Rao vs The Asst Commr Of Income Tax (Inv) on 3 March, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Karnataka High Court<\/div>\n<div class=\"doc_title\">T Girish Rao vs The Asst Commr Of Income Tax (Inv) on 3 March, 2010<\/div>\n<div class=\"doc_author\">Author: K.L.Manjunath &amp; B.V.Nagarathna<\/div>\n<\/p>\n<pre><\/pre>\n<p>  &#8230;&#8230;&#8230;. &#8230;.n..&#8211;.mmam me:-r couRr&#8217;os&#8217;KAmm*AxA \u00e9ii\u00e9\u00e9i-&#8216;C \u00e9&#8217;oim&#8217;o;= MENATAM Hzcsw<\/p>\n<p>IN THE 5233 awn? or mmamm AT Ee3s?*i$\u00a2si.{1*F\u00a7f.E4:&#8217;_:&#8217;.*~..<br \/>\nmren &#8216;I243 753 3% ca? 39&#8217; mass, zm\u00e9 &#8216; ; _i   <\/p>\n<p>?R%\u00a7\u00a5&#8217;\u00a3T<\/p>\n<p>ms :~:&lt;::a:&#039;a:.E rag. .I\u00a7.\u00a3&quot;\u00a5&#039;1-ICE KL ?5&quot;&#039;*\u00a5~%3\u00a3i5&#039;\u00a5\u00a7?3%   *A<\/p>\n<p>Abfi\u00e9-4.___V % A %<br \/>\nms aemze ms.3usnc e%k\u00ab5*x*<br \/>\nEET%&#039;VEE?\u00a7   i<br \/>\nzzmusa-: am I   i<br \/>\n$9.54, I\u00a5cR\ufb01SS\u00a7..\u00a7&#039;V.\u00a7\ufb01:\u00a7_&#8211;.&#039;_ ~ &#039;_<br \/>\nISKAVAL<br \/>\nwsmtms %%%% H  Vk  &quot;\u00a2g\u00a7__\u00a7?f&#039;B&#039;:&#039;LEAE\u00a3?<\/p>\n<p>{av sazdas Ezam\u00e9\ufb01  ?m\u00a7&#039;;\u00bb\u00a7\u00a7%;;::V\u00a7\u00a7  &#039;<br \/>\nAm :<\/p>\n<p>:*%m\u00e9 g4,sV\u00a7fi: \u20ac\u00a7{\u00a7?\u20ac\u00a7?..:$S\u00a7\u00a5\u00a7\u00a5\u00a7ER 9;<br \/>\nxxixama Tm}: &#8216;::vI;\u00a7\ufb01s;  =  .\n<\/p>\n<p>czm\u00a32:::;;  . <\/p>\n<p>\n   iRiS\u00a7I{3.&#8217;1&#8217;%V\u00a7\ufb02&amp;\u00a7\n<\/p>\n<p>  3.\u00a7\u00a7\u00e9\u00a7:tzm\u00a3    a\ufb01w\ufb01\ufb01a?\n<\/p>\n<p>&#8216;  &#8216;$333 \u00a7I%&#8221;.\ufb01e Fli\ufb01\ufb01 3.33% 2&amp;3 Q? T83 ifi\ufb01\ufb01f\ufb01\ufb01 TAX !\u00ab$&#8217;\u00a5;<\/p>\n<p> &#8216;J :\u00a7.\u00a7_152v&#8211;;sgazs\u00a3:::\u00a7: ms&#8221;? av &#8220;me ma\ufb01a; saws 2m,29n4 Am<br \/>\n.2$;\u00a7.2\u00a794 P\ufb02e\ufb01\ufb01\ufb01\ufb01 E153 f2E$}A.\u00a7$,938{Ba1\ufb01\/1996 Afi\ufb01<br \/>\n \u00ab V \u00a31; \u00a7,\u00a5\u00e9Q\u00a23?&#8217;,:&#8217;\u00a7an\u00a7f2\ufb01\ufb014g<\/p>\n<p>?\u00a7&#8217;\u00a7\u00a7$ I\u00a7$Q\u00a5\u00b0\u00a5\u00a7 T\ufb01\ufb01 A\ufb01\ufb01\ufb01  Q\ufb01 FQR. i&#8217;\u00a7\u00a7ARIFiG<br \/>\n&#8220;\u00a7&#8221;Hi$ \u00a7:%&#8221;\u00a5\u00a7 3.,&#8217;\u00a7\u00e95\ufb01A&amp;\u00a7\u00a7&amp;T\u00a7*\u00a5\u00a7&amp; .3\u00a7\u00a7 \ufb01E\u00a3\u00a7\u00a5E%\u00a7 &#8220;EEE \u00a7*&#8217;Q E..Q&#8217;\u00a5\u00a5I\u00a3\u00a7\u20ac3;<\/p>\n<p>\/5<\/p>\n<p> ._.,&#8230;.. vr mmmnm mes count or KAHNIATAKA mos-1 cou\u00e9?&#8221;&#8216;6%W\u00a7X&#8221;\u00a7i\u00a7\u00a7iKK3 I-HGHN<\/p>\n<p>\ufb02y tfzs trfa\u00e9aarzzai be arlmve\u00e9 3:: favour $2&#8217; <\/p>\n<p>Apga\u00e9\u00e9ant 3:: tints asppekte gmcae\ufb01ingg? &#8216;  &#8212;  <\/p>\n<p>2. &#8220;\u00a3&#8221;\u00a7m Assam is an<br \/>\nBangaiare and his main smxrne<br \/>\nsearch was carzducte\u00e9 un\u00e9e:f.T&#8217;Ss\u00a7ctio :i._v_&#8217;i32V<br \/>\nTax Act is: ting \u00a7remE1-sss  e::\u00a7ye;\u00a7&#8217;E7e::i\u00a7\ufb01}-_:a;fasaa;:i.:sssae on<br \/>\n283.1995, aa a \u00a3aans\u00a2s\u00a7::\u00a7;:&#8217;a.n-c:e?_&#8217;AV\u00a7\u00a7f&#8217;VA$\u00a7\u00a7\u20ac\u00a7_;\u00a7%\u00a7g~&#8211;.g\u00a2nd\u00a7\u00a7\u00a7t&amp; in the<br \/>\npramisas cs? MisfBrin\u00e9a\u00a7{\u00a7f:\u00a7\u00a7_VV  Ecnncmic 3:.<br \/>\nCmturasi   where the<br \/>\n3P\u00a7\u00a7\u00a7E3$&#8221;s\u00a5&#8217;.&#8221;s    twang was issued<br \/>\nundar  &#8216;.. I\ufb01:&#8217;\u00e9me &#8216;Fax Act and in<br \/>\ns*%p6:tss &#8216;a&#8217;at;;:  fi\ufb01ed his \u00a7&#8217;$\u00a7\u00a3.%\u00a7&#8221;&#8216;!&#8217;\u00a5 3%&#8217; %nw::3e<br \/>\nan   :.sn\u00e9\u00a5s\u20ac\u00a3we\u00e9 Emzema cf<\/p>\n<p>:&#8217;VfV&#8217;VV.&#8217;R-&#8216;\u00a7\u00a2&#8217;i?&#8217;V\u00a7%\\\u00e9z&#8221;:\ufb01E:fi}f:(*E &#8216;&#8221;\u00a7gr th\u00e9T%%%mc\u00a3&lt; asmsmant gear 19%-37 ta<\/p>\n<p>kL&#039;A:%9f\u00a7\u00a74\u00a7?\u00a7_[&#039;\u00bb%.. AA &quot;\n<\/p>\n<p>[ 3;&#8217; . :__ 3T\u00a723 \ufb01ssirstaaii: \u00a7@\u00a3&#8221;\u00a7&#8217;%\u00a5\u00a5&#8217;!\u00a7S$\u00a7$\u00a3&#8221;\u00a3$? \u00a33? iszccsma &#8216;Fax<\/p>\n<p>\u00e9\u00e9    Em sai\u00e9 mmrn an\u00e9 gasse\u00e9 mg grass? 6?&#8217;<br \/>\n   zm\ufb01sr $e\u00a3h?m zssm 9f am as: as: zzmaw<br \/>\ni\ufb01y asmsigsg the  igzaame 5? ti\u00e9a apgeiiant at<\/p>\n<p>Rs\ufb01\ufb01\ufb01g\u00e9\u00e9zjs an geva\ufb01 \ufb01gaa\u00e9sg \ufb01e\u00e9rsg aggr\u00e9\u00e9sie\u00e9 53; t\ufb01a<\/p>\n<p>sa\u00e9\ufb01 trsr\ufb01arg \ufb02ag aggaa\u00e9\u00e9aa\u00e9  gr: agg\ufb01a\u00e9 \u00e9afara gm<\/p>\n<p>ff\u00bb\/.\n<\/p>\n<p>. -..~.-um ur AHKNHIHKA HIGH COURT OF KARNAT\/AKA HIGH COURT OF KARNATAKA HIGH C<\/p>\n<p>undwasea \u00e9ricorm of me apgszim at as.4;5s,s42gg%%%yg\u00abas<\/p>\n<p>named by \ufb02ag Assam:-zg G\ufb01\ufb01mr as \u00e9etai\u00e9ed \u00a7eE\u00a2z;=%\u00a7&#8221;: ~41    _<\/p>\n<p>i) Qi\ufb01eranca in sa\u00e9ary RsA,bS5,1?\ufb01g&#8217;~v = &#8212; : ,\n<\/p>\n<p>ii) Rscaipt frem father astatet \u00a5?:saIS,&#8217;$\u00a2\ufb02 ~ .g\n<\/p>\n<p>iii) 553% ai&#8217; hike Fis,1\u00a7:,\u20ac};\u00a3&#8217;mf~g  * &#8216; &#8216;<\/p>\n<p>iv} Shertage cf \u00e9fawiags Rs?..25:;.GEJ\u20aci,f*  ~ = V&#8217; <\/p>\n<p>av} Bifference in awning baia\ufb01ca&#8230;  V _<br \/>\nhaferzaa &#8216;Est 8,\u00a7$_8,-&#8220;&#8216;~;-.-_&#8217;_:<\/p>\n<p> ,i%&#8217;*&#8221;ie.sj;&#8217;:,2\u00a33;13a<br \/>\nvi} Saki&#8217;? irscarm &#8216;  _<br \/>\nAsst. y:&#8217;.I\u00a7*9\ufb01-91 Rs.,18,.51\u00a33:_ &#8216; L * &#8221;<\/p>\n<p>Asst: yr.1393.\u00ab~92 Rs.24,9l\u00a7\u00ab\u00a3\u00a7 _ <\/p>\n<p>Asst: yr.1992-9.j3&#8211;Rs&#8211;.26,i332_;   &#8216;<br \/>\nAsst.yr.1993-94 \u00a7$&#8217;.33\u00a334\ufb01_ 4_  &#8216;<br \/>\nAsst, ya \u00a399\u00a7&#8217;%&#8217;~9&#8243;5._*:if;3,S1f\u20ac\u00a7_    _  .. &#8216;<br \/>\nAsst, yr.199E5..-;=9\u00a25 %;\u00a7s.6.&#8217;:-?_;7**2.&#8217;E-_&#8217; .. &#8216; V \u00e9<\/p>\n<p>Asst&#8217; ys&#8217;,,1&#8211;9%j~*3\u00a7? Ir?;&#8217;fsi*i;,.&#8217;\u00a3.;S,0O@.  <\/p>\n<p>=3) Ag;*a&#8217;::,;\u00a3\u20ac:s%re&#8217; ias\u00e9z\ufb01iia \u00bb ,4 &gt; &#8221; &#8216; &#8216; &#8221;<\/p>\n<p>\u00a355: &#8216;\u00a7\u00a3&#8217;.\u00a7,9*9{\u00a7.-$93; \u00a75,_1E35\u00a7.A\u00e9\u20ac\u00a73&#8242;<\/p>\n<p>Agate \u00a7r&#8217;\u00a3:\u00bbI\u00a3\u00a7\u00a73.-9\u20acr&#8217;2; as.14,zm<\/p>\n<p> , Asst.\u00bb sgezgz 1\u00a7s2\u00ab93 %\u00a7.gs13,mrs<\/p>\n<p>&#8211; aunt:\n<\/p>\n<p>&#8216;\u00a7,.s5\u00e95t&#8217;;&#8221;\u00a7:z&#8217;. T:{&#8216;s&#8217;;93~\u00bbs9g-\ufb01- P@ 12,093<\/p>\n<p> *._\u00e9.$js\u00a7\u20ac; 35:&#8221;.-\u00a7g9\u00a3?*&#8217;%=&lt;9$&quot;._Rs.12,\ufb02<\/p>\n<p>-.- n-urn<\/p>\n<p>3&#8243;:=..;\u00a7s:g- sin I;a%:9;\u00a7\u00ab9a&amp;; V  mom<br \/>\n &#8216;arr. 39531,.-?&#8217;?\u00a3g;\u00a7f9f&#8217;;;&#8221; Rs; \u00e9\ufb01\ufb01<\/p>\n<p>\ufb01\ufb01\ufb01\ufb01\ufb01\ufb01\ufb01\ufb01\ufb01\ufb01\ufb01 us<\/p>\n<p>Ir; thug apg\u00e9af \ufb01faav\u00e9 by are aggeifeayxtwawassae, pertia\u00e9<\/p>\n<p>  .. Eeiief was givw with regar\u00e9 m sagas Eterrg aa\u00e9 rm \ufb01nd\ufb01zgs<\/p>\n<p>wm given with regar\u00e9 an the \u00e9i\ufb01araace is&#8217;: saiasyg raceipi:<br \/>\nfmm \u00a5af%2er*&#8217;\u00a7  aa\u00e9 \ufb01\ufb01ferggzga ia \ufb01i\ufb01 agea \ufb01aiargce am<br \/>\n3\/.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court T Girish Rao vs The Asst Commr Of Income Tax (Inv) on 3 March, 2010 Author: K.L.Manjunath &amp; B.V.Nagarathna &#8230;&#8230;&#8230;. &#8230;.n..&#8211;.mmam me:-r couRr&#8217;os&#8217;KAmm*AxA \u00e9ii\u00e9\u00e9i-&#8216;C \u00e9&#8217;oim&#8217;o;= MENATAM Hzcsw IN THE 5233 awn? or mmamm AT Ee3s?*i$\u00a2si.{1*F\u00a7f.E4:&#8217;_:&#8217;.*~.. mren &#8216;I243 753 3% ca? 39&#8217; mass, zm\u00e9 &#8216; ; _i ?R%\u00a7\u00a5&#8217;\u00a3T ms :~:&lt;::a:&#039;a:.E rag. .I\u00a7.\u00a3&quot;\u00a5&#039;1-ICE KL [&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-242000","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>T Girish Rao vs The Asst Commr Of Income Tax (Inv) on 3 March, 2010 - Free Judgements of Supreme Court &amp; 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