{"id":246920,"date":"2009-12-02T00:00:00","date_gmt":"2009-12-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commr-of-income-tax-vs-ms-ramkumar-mills-pvt-ltd-on-2-december-2009"},"modified":"2016-06-03T16:15:10","modified_gmt":"2016-06-03T10:45:10","slug":"the-commr-of-income-tax-vs-ms-ramkumar-mills-pvt-ltd-on-2-december-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commr-of-income-tax-vs-ms-ramkumar-mills-pvt-ltd-on-2-december-2009","title":{"rendered":"The Commr Of Income Tax vs M\/S Ramkumar Mills Pvt Ltd on 2 December, 2009"},"content":{"rendered":"
Karnataka High Court<\/div>\n
The Commr Of Income Tax vs M\/S Ramkumar Mills Pvt Ltd on 2 December, 2009<\/div>\n
Author: K.L.Manjunath And Kumar<\/div>\n
IN THE HIGH COURT OF KARNATAKA, BANGALORE\nDATED THIS THE 2ND DAY OF DECEMBER;4f2?j_'0S:3\"',,A4\n\nPRESENT\n\nTHE HON'BLE MR. JUSTICEVK.L.M}1li\u00a7\u00a7J'{}N.a'TH:~_  \n\nTHE HON'BLE MR. JUSTICE.\n\nITA';\\:L;(\";;,;265'gA2O:(g;     \nBETWEEN   L'   ~ \n\n1 . The Commissione1f_o\u00a3_ In(iome\u00a5T_ax;' *- ,\nC.R. Building, ' l \"  7  \nQueens Road,\nBangalore. 4.: ' \n\n2. The AssisfarltCommissiorier'oflncome Tax,\nCiFC1\u20acr.1?3'{.2}.*\u00a5::;l._..  \nQR. Bu\ufb01aing,     \nQueens' Road;'Bangaloi'e.' '\n\n * '  \"    Appellants:\n\n(By Sri. K;V;'Araxr1nc1,\"A;'2\u00abv. & Sri. M.V. Sesha(:ha1a,AdV.)\n\n ' ]'S..7R'\u00a7lV'I';*1il\"\u00a71'al.}T}.\"}E:lI' Mills Pvt. Ltd.,\n .P.'B.No-.. 1'Ov'4~'_\u00a3;-Rajaji Nagar,\n\n' V  (By   V Parthasarathi, Adv.)\n\nBangIore;n.f_ \n   Respondent:<\/pre>\n
V’ ,   This Appeal is \ufb02ied Under Section 260A of Income<\/p>\n
  uT\u00a7a\u00a7<"Aet, 1961 praying to allow the appeal and set aside
\n "the order passed by the ITAT Bangalore in ITA<\/p>\n
No.95\/Ban\/2006, dated 04-08-2006 confirming the
\norder of the Appellate Commissioner and confirm the
\norder passed by the Asst. Commissioner of Ir1cor_:.1?e\u00bbs'l'ax<\/p>\n
Circle-12{2), Bangalore.\n<\/p>\n
This appeal coming on for heari_ng;v..vthis.,<\/p>\n
ARAVIND KUMAR J, delivered.:the.followin’g–iy’ <\/p>\n
JUDGME1\u00a7’1j  ”\n<\/p>\n
This appeal by the   order’<\/p>\n
dated 4-8-2006 passed byl”‘ti1eflneomelllT’a;:\u00bbc*Appellate
\nTribunal, Bangalore Blelncni’irfifralimras,{aan\/2006.<\/p>\n
2. At timeigofl off this appeal the<\/p>\n
fo11ovving*–  of law has been
\nformulated__l”1n
\n  ‘Whether .t_he Appellate Authorities are correct
\nholcling that the provisions for doubtful
\n. __ Alldefbtvs\/adttances made by the assessee cannot
\n be.  back to the book pro\ufb01ts of the
\n~.eorjr.1pany as per explanation to Section HSJA<\/p>\n
22  of the Act for the purpose of computing income<\/p>\n
 under Section I 15JA of the Act?\n<\/p>\n
@\/<\/p>\n
3. We have heard Sri.K.V.Aravind, learned counsel
\nappearing for the appe11ant–reVenue  and
\nSri.S.Parthasarathi, learned counsel appearing”‘fo’1*.:g’the<\/p>\n
respondent–assessee.\n<\/p>\n
4. During the course of v.arguments_iitftgiasy.\/been<\/p>\n
brought to the notice of A’:\n<\/p>\n
I.T.A.No.75o\/2008 with Vre.fer.encev. to e  1 1s’5JB,’V’<\/p>\n
this Court has answered the'”que’stiosn._ of 1avV”i1*1″VfaVour of
\nthe revenue and against -the  the basis of the<\/p>\n
amendment to  by Finance<\/p>\n
{No.2}Act;  of one more clause {i} which
\nreads as ufolglowsti ._
\n   {i} the amount or amounts set aside as
\n for diminution in the Value of any
\nV ifamount referred to in clauses (a] to (i) is<\/p>\n
debited to the profit and loss account, as<\/p>\n
it ‘  reduced by,” @\/<\/p>\n
5. In so far as this appeal is concerned the
\nprovision referable to is ll5JA which is in para Inateria<\/p>\n
with Section l15JB and similar’ amendment has-.ibeen<\/p>\n
brought about to the enactment by insertion <\/p>\n
(g) by Finance (No.2) Act, 2.009..’antilllaslit-livsiiclfp,thel <\/p>\n
question of law is answered in    <\/p>\n
applicable to the presentliapjlpeal also.’  We”<\/p>\n
answer the question: of 1aw”‘for;niilated liereinabove in<\/p>\n
favour of the revenue and agai1’1st.;t’nfeassessee. Appeal<\/p>\n
Sd\/~
\nFUDGE<\/p>\n
\u00a7\u00a7f%<\/p>\n
\u00a7\u00a7{\u00a7\u00a7 1
\n1 E<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court The Commr Of Income Tax vs M\/S Ramkumar Mills Pvt Ltd on 2 December, 2009 Author: K.L.Manjunath And Kumar IN THE HIGH COURT OF KARNATAKA, BANGALORE DATED THIS THE 2ND DAY OF DECEMBER;4f2?j_’0S:3″‘,,A4 PRESENT THE HON’BLE MR. JUSTICEVK.L.M}1li\u00a7\u00a7J'{}N.a’TH:~_ THE HON’BLE MR. JUSTICE. ITA’;\\:L;(“;;,;265’gA2O:(g; BETWEEN L’ ~ 1 . The Commissione1f_o\u00a3_ In(iome\u00a5T_ax;’ *- […]<\/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-246920","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nThe Commr Of Income Tax vs M\/S Ramkumar Mills Pvt Ltd on 2 December, 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-commr-of-income-tax-vs-ms-ramkumar-mills-pvt-ltd-on-2-december-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commr Of Income Tax vs M\/S Ramkumar Mills Pvt Ltd on 2 December, 2009 - 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