{"id":255024,"date":"2008-03-18T00:00:00","date_gmt":"2008-03-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-elkay-farm-vs-the-commr-of-income-tax-central-on-18-march-2008"},"modified":"2017-05-05T15:43:13","modified_gmt":"2017-05-05T10:13:13","slug":"ms-elkay-farm-vs-the-commr-of-income-tax-central-on-18-march-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-elkay-farm-vs-the-commr-of-income-tax-central-on-18-march-2008","title":{"rendered":"M\/S Elkay Farm vs The Commr Of Income Tax (Central) on 18 March, 2008"},"content":{"rendered":"
Karnataka High Court<\/div>\n
M\/S Elkay Farm vs The Commr Of Income Tax (Central) on 18 March, 2008<\/div>\n
Author: N.K.Patil<\/div>\n
WRIT PETITIHH\n\nCf?\nHD.51\u00a7d1\n\nCf?\nHU.51&2\u00a7\nND.51933 \n_ g;gw_\"-\nNB.5D331V\n.$[cfg:E:\nNU;51\u00a737\n\nWRIT PETITIHN\nVRIT PETITIQN\nWRIT PETITIDN\nli'F'.I '3' I-'ETITI Dbl'\nWRIT PETITIUN\n\n'%,jwP\u00a7uo;5i945\n\nHETWEEH\n\n=,1:\ufb01f\u00bb3Hf;s NiT?\ufb01, abv.\n_ vs3:Vx'n_P3Aanu, Anv.p\n\n'Mar\n\n1\n\nmys magma? E\ufb01\ufb02THEES '\"\nl';-.D'\u00a7_r.   -- f\n\u00a3nuaALoR\u00a3'5\u00e9&=QQ%,'\nA.F&ETNER3HIP*FIE{*\"\naEPRE$EwTEn.B?':$3 EARTHER\n\npan: x\"L,5wnmv'<\n\n' '  .a"Jn'.J I': 5.]\n\n\ufb01B\ufb01UT.\u00a7$A?EHRS\n\nTag cmuuxgsxamgn or INCOME\nqmxwwnnuy\n\nV  1;" 1:: 1:|r1*rrn'rMr'_'\n" nu\u00bb -l\\ -I.J\\o\u00a2'wl- I-uI%1n|Il-'H3\n\nI"-4!\n\n-- QUEENS READ\n\numnHnr.\ufb01w E\u00a3\ufb02\n.U.l"\\1.\\lK.:.l"'I.I.I I313 u"LJ'u'\n\n4\n\nTHE A$5I\ufb01T\ufb01\ufb01T CI\u00bb\nGF IH\ufb02DME--TAK\nEENTRHL EIRCLE-1\nHENGELDRE.\n\nof'-\naF \n%or_.\nfbrf\n\n"av.\n\nIE THE HIGH COURT DF KHRNRTAKA AT BANGALORE\n\nTAX\n\n\n\n3wg \n\n3 THE SECRTRRY\nINCDME~TAX SETTLEMENT COMMISSION\n\ufb02EPAETME\ufb02T OF REVENUE\nHIHSKTRY OF FINANCE\n\nHun mu? man nan DEED\ufb01MH\ufb02Hm\ufb02~\u00bb'\n'...auJ:L s.'n.r"I-d- 'uuv uuiu - - .n..|.:us uuusuu 4 -.9 " ~\nthug; .-my-.-t uw -nu -e. -on.-nun:\n\nu Annvi\ufb01\ufb02, \ufb01\ufb01V. FDR\nER1 H V EESH\ufb01EHA&A, CGSC\u00a7\n\nii'?F'.IT mwxmxcnu 13 F1 LE!J "fiN'1;3E.I\u00a7 7.4;~.Izjtvi Tc:Vt;:;$: -225';\nEND E37 CF THE CUH3TITUTIUN=QF INDIE PRRYIHG_TQ~\nQUASH THE NOTICE nnman 14~1e~2oc3 v1nE_AMN5xuR3+=.\n\nE, PHUHIEIT n~3 FRQM PRB\ufb02EEDIHG_FURTHER PURSUANT\n\nTE THE SAID HQTICE QHEED "L!-1D*30E3 " VIBE  \n\nAHMEKUEE-E awn DECLARE TH\ufb01?"THE Pao\ufb01usnngncrxon\n9? R~3 IN EEEEIHG T9 REETI?? THE QRDER,DATE\ufb02 25\u00bb\n4-1995 IS EARRED E? \u20acJMITAII\ufb02\ufb01.AHD FOR GRANT or\n\nP't9"fl!.!'|H'G't.J"\n\n.13 N. 19911; rusu--1'12: an\nu'3"u"\u00ab..-{'1 I..a1:.'1.I:.n nJ2n|..I.J.I!: GI.\n\n\u00a7 \u00bb,ky Nb 5;\u00e9a;edF72o\u00a7\u00a7K'\nBETWEEN   M   V V. M<\/a>\n\nm\u00a33\u00b0\ufb01A@3H'E$:FEE EST3mEw'\nE\ufb02.\u00a7,_SE3H%BRIvRDRD .j\naAmga;ggg'5\u00a7Q~agg_~_\nREPE\u00a3\u00a3E\ufb02TED_EY ITS RARTMER\n,3nI.x;L,swnHw'r \"\n'Po vi'9\"|.\u00a5|1'|: 'II 'l'La\"\\l\"- l'|'l Q |'_'I IV'.'_'l'Y:\"I\u00a2 'F45\n\n\u00bbQnwmu new i'J\ufb02\n\nRE\n\n*fv$\ufb01f;$ \ufb01ITEE, ADV. FGR\n\n1% T\u00e9E_tnMm13s1nwEn ur INCOME TAX\n_ {CENTRAL}\n'VAC R BUILDING\n\n\"\u00bb.f\ufb02UEENE Hu\ufb01n\n\nmnmnnt an nan HH1\nJ.Il\"l.&\"|H:fl'I-Id J'\\'wlnl 'u\"iaJ'n' Milli.\n\n3 THE ESEISTEET C'\nHF IHCDME-TEX\nEENTRAL EIRCLE-I\nE\ufb01NGALURE.\n\n\n\n3 THE \ufb02ECRTERY\nINCOME*TM3 SETTLEMENT CUMISSION\nEEPARTMEHT GF RE?EHUE\nHINHITRY OF FINHH$E\n\n3|:\n\nr-'t.j'1:In.1u.11-.\"r _-:.'.u\"'n\"'u 1\":\nL..sr.':u.'.n.'u.'1I.H..i.. 'i.i'u\"U U -..i\n\n. u\nSP1 H V EESHMEHALE, CESC}\n\numirr PETITION IS 1711.311:-\"r;i1\\:'um; --'.4p.n_'rii:i;L:s: -:526 --,\nAND 23? HF THE CBNSTITUTION=QF:E\ufb02BIE,PRA\u00a5IMG_TQ~\nqunsa THE NOTICE namnn 14-1&+2oc3 VIDE_HNNEXURu**.\n\nE, PRHHIBIT nwa FROM PR\ufb02\ufb02EEDIMG_FURTHER PURSUANT\n\nTQ THE gala mawxcg EAEED ';g--1g-go@3\"*wv1nE \" A\n\nANNEK\ufb02RE--E AND nncpnnn TH\ufb01E'THE PRDPUSED}A\u00a3TION\nQF 2-3 IN SEEKIHE TQ R\ufb02CTIF? THE 0RnER,\ufb025TED 25\u00bb\n4--19:'-sh\" 1.\u00bb; EA.1=:m4:n Ear 1\"~:;_IMI\"rAfr1u:::~;_.;m.n FUR GRANT OF\n\nrL'II\"h\"'l'L3' L\"'nl'\ufb02'|!.)\"!_'!\"fTg 'l'&1'..'l' 'T '\ufb02\"Ev'_\"1\ni3'u\"u.rl.\"I UJ I\"1.DJ\"n RD LJJ. Ell? I3' u\n\n,'*,g? Mb 51\u00a72av\ufb01FTzo\u00a2\u00a7?'\nBETWEE\ufb01   1 ' V .  ' '\n\n  \n\nm\ufb02.9,_SE3H\ufb01R1vRUaD .j\n\nB&NERLQRE*5\u00e9Q=QQ3u\"_\n\n.~=.. F3'\u00a7\ufb01:.'Tt'JEH.'3HI---F\"-- F1'  \n\nHEPR\ufb01$E\ufb02TEH_EV'IT$ PAREHER\n,\u00a3nIux;L,swmMw'= '\n\n\\_r-I-:1. nn\n\n1 'Io;0'IY\"I!\ufb01 '\ufb02f}J'\\I\"'-PFI En\"I THY'?\n\u00bb\u00a2nmmu mnu\ufb01t an amnno ..ra\n\nv3ti;$ NIT\u00a5E, R\ufb01?. Fan\n%w'n_P3A$AD, Anv.}\n\nwv \n\nE'\n\n',Z\n\nIf\nHRI\n\nAN3 '\n\n1 T\ufb01E_E\ufb02MMI\ufb015IONER.DF INCOME TAX\n\n(CENTERL\u00a7\n\nC R E\ufb02lb\ufb02lma\n'QUEENS EH33\n\n\ufb02u 1|.'h\"\"1'i I' x\"\\1'\u00a3I'IP I':\u00a3..\"': f'\\i\"'|'l\n\nJ3 |.VlK:ia|\"I.I-J'-'J\"L-Iii 'J1-F'IJ WV J-\n\nTHE \ufb01E$Z3T\ufb01\ufb01T C\"\"\ufb01ISSID\ufb01ER\n\ufb01f INCUME-TEX\n\nCEHTHRL CTRCLE~1\nE\ufb01NGRLOKE.\n\nhi\n\n\n\nW\n\nTHE i3EC3RT}':R't'\n\n'.[\u00a3~'I{2'ClJi-IE-'I'J\\11'f. SETTLEMENT CC!]|r$MISSIION\nE1!-I1?AI':TME!5\u00a7iT GE' RE'L|'E!|-IEZJE\n\nHIN\ufb02ITRY OF FINHH\ufb02E\n\nwummmn1 snn n\ufb01:\nuln I-uI'hl'Ial 'I-CH-IV-I\n\n'Ml II II IF-'-ll-'1F|\u00a2'I\\J\"'I\n\nnmzpnmnrammn  \nI .-hug-I. huvu-I-I-5-ll.1I I I-7 \" .\n\n--1\n\n,l -u-,n-m mg' 'I!' Mr 1-. II'!-nil--I' 11-I-1 1*. 1-Mr wan\n3,151. 3'3 \u00abJ. 4|\". '1' 'U.J.I'i.Up .l\"\\.IJUu .l.'UH.\n3\n\n1'\nMFL1 M 'U' E355'!-'IJ3'sL.'II-IJ3.L}-\"\u00a2, CGSC)\n\nwnxw PETITION Is FILmn;'\ufb01wnsn.janmicigs'-22$;\nEND EET UF THE CUNSTITUTIUN=QF INDIE PERYI%G,TQ-\nQUESH THE NOTICE DATED 14~10+20\ufb013'vInE,MMNExURE+=.\n\nE, 1.=1=u:;r\u00a3m3I'r R.-3 mom PR:;:esEEnIMc_ FzJa'rH5x%.Puns-U;AN'r\n\nT0 THE 3AIB NGTICE nA\u00a5ED \"14~1o--30a3\"*wV3nE *  \n\nnmwExuaE--E AME nscnnnn THhr*THE Pno\ufb01ossngnmwxou\nmy R~3 EH sasxlus T9 EEETIFE THE QRBER_Q&TED 25-\n4-1995 IS EAERED H? LIMITAT1\ufb01\ufb01,AHD FDR GRANT or\n\nar1r\"\u00a2u' w.mu1'.r-nu th'I'.j'I',1'1?l?\u00a2a\nn.:H..M.\u00bbi.1 'u'.ll..H..IJ\"1- .n.I..|1..|..1..u.|.ou-.\n\nBET WEE!!!\n\n1\u00bb-am mxsmil mm .%  \n\nmg;\u00a7, gnsnmanx span '\n\nEENGHb\ufb02EE.5\ufb01\ufb02 009y_.\nAhFRRT\ufb01ER\u00a3H:?WEI\ufb01M\".\n\nREPRESENTED B? I$3<FARTNER\nER1;z,L.suAM\u00a5.".A}\n\n_\ufb01\ufb01E\ufb02 mama? 5a'YE\ufb01ns ..PETITIDNER\n\n- EH? EMT 3 miwvn; ADV. FOR\n '; * --L - I\n\n1% WEE cmmnxssxoumn or INCGME wax\n\u00a3CEHTRAbh\nn _ 523 BUILDING\nvu\ufb02\ufb02EE%E augn\n.:\ufb02BNGELDRE 560 001\n\n;?2 THE \ufb013$ISTAHT \ufb020MMISSIONER\niii}? I ?.*5'CUl'-1E'*T}-':3\n\n\ufb01EHTRHL CIRCUE-1\nEEEGELDRE.\n\n\n\nH\n{H\nW\n\n3 THE 3EERTHRY\nI\ufb02COME*THK SETTLEMENT COMMISSION\n\n1"f'IE'D11'If"F"'I..1'EPu1'|" I"'l'\ufb01' I3'E1l"'EIdl"|'E.'\n.haIlX4Iol"|-Jl.JJ"IJIil'J '-U'-I II\n\n1.1-! hitiwaa\n\nMINSITRY QF FINANCE\n\na-'r'r1'I|_'I11I.*I'n"r .a.'.".."\\ ."'.'.':t 'I":!5nl"'!1'\u00a7t'\\I.l'!"I'l!|K'I,l\ufb02,l!'!  \n'.n11'J1"JI'd['ILl"t.J. CIUU UJ-3 I I IEHDFUNUHNI 63\u00a2 ~\n\nWRIT FETITIUN IS F1LE\ufb02j'\ufb01Nnmg7pm@i\ufb01:E3:"\u00a72\u00e9k\nsun 32? BF THE CHNSTITUTION=QF;INDIA_PRAYIwG_TQ~\nQUASH THE NOTICE DATED 14~1u-2003 V1DE,A\ufb02NEKURE~*\n\nE, PRUHIEIT n\u00bb3 FROM panasanxnw FURTHER PURSUANT\n\nT\ufb02 THE EAID HQTICE n3$En '1qu1Q--2oG3""Wv1nE '\n\nANHEKUREwE AND nxcnana THE? THE pnmrosmngncwzon\n\nmu n\ufb01m TM aguvwum ma nwnmrpvxmw, nnn\ufb01nvnnmmn on,\nMEI. IV 141' J.i'l i.Jl..I.l.lJ1a-Jui-IE? I-V I'|.Jd\\o.-J Jul: L_ $13 'I_ 'I-I'I\\JaI'l-I-I'\\  I-ll-I' GOV\n\n4-1995 15 EARRED B? LIMITA$1DN.\ufb01Nn FDR GRANT or\n* SEE" "TVEW RELIEF3. 'H"' _;i: 'a". v\n\nF7\u00a7_\ufb02\u00a75\n\ng' }E? HQ 5Q$\u00a7l"h\n\nBETWEEN\n\n1 m;s"aL\ufb01ar fERm'f =' Vw\nMB $, S\ufb01\ufb01\ufb02a\ufb01al Romp .;\nEENE\ufb01LUHEV;V," '\u00a5u"_\nA.FARTNER3HTF*FI\ufb02H""\n\nr;.-u::t-n:u~n\\:-,-.e.s*z-.-e1rn1:|'r'n uh: "\n.I'..u.r-' I'a.J:r?.'.u:L'r...I .[:LL.u. :1',\n\n,:\u00a2$ RAHTHEE5 < T ..PETITIONER\n\n'\u00bbfE\u00a5*3HT.S mi\ufb01v\ufb01; Anv. FUR\n".u SHE K R FRAERD, R\ufb02V.\u00a7\n\n'\ufb01w\ufb01,;""x\n\n1* was \ufb02\ufb02MMIS$IDNER er Iwcawa Tax\n\u00a3EENTEALh\nc<a auznnzms\n\nVW.mnmaMq unnn\n' ' '# '00!' 546%: NW I-II -I 'L'-lO'C"I&'\n\n"' ';'\u00ab.s3AmaAL0nE new 001\n\nR"VuWH\u00a72 THE ASSISTANT COMISSIONER\n\nQF IMCDHE"T\ufb01\ufb01\nCENTRAL \ufb02IRCLE*1\nEHHGHLDRE.\n\n\n\n3 '.I'1E"IE EECRTARY\nII\u00a7v}CC|1|=1E-TPJE SETTLEFSENT CD]-ll-EISEIDN\nI'-E'?.11..'."'.'1"}h1.'3.'-'.'.'-3'1' {BF RHEDEUE\nHITJSITRV OF FINANCE\nI':\n\n.--1.-_n-M.-u.-:11. -r .u:."n"'. r".-".'a nuannnintrltma ~. "\nK..IC:I\ufb02ll\\lL'lH"'I.J. "WU LI"uF'.-P I ll I'5\u00a7l3:'I-ll"\u00a3JoCIl'I I \u00a7 , ~\n\nA--. van-\n\n'f' E.-")=:.'I 34. 'u' HF-\u20acF.'IJ'I\ufb01B, FL\ufb01'v'. FGF;\nRI 11-! V IEESI-I}\u00b0..E..'i'IP\u00a2L.Fk, CISSCE\n\nwnzm PETITIQN IS FILED '\ufb01NuEn,jaRwitiEs -22\u00e9=\nMID 212:"? EZLF THE CONSTITUTION ={_3IE' i-INDIE\u00bb PAH.Fs-'II?-I('\u00a7.__\nqunsw THE mowzcn nnwnn 14--1\ufb01+20u3 VIBE nNNaxURm+=\n\nE, PRIJLJHIBIT R-J3 FRGM FRC1CE;EDING_ FURTH.E'K'APUR3U}3NT\n\nTG THE SAID ugwzcg QKTED ";\u00a7--lQ--3GG3"""V1DE 'A\n\nH\ufb02NEKURE--E awn DECLARE THE? THE PR\ufb02PUSED}A\u00a3TION\n9! am: Iw SEEKINE Te RECTIF? THE aanEa,pg?E9 zew\n4--199\u00a7 IS annnzu av \u00a3JMITA$I\ufb02\ufb02.\ufb02HD FBR aannm or\n\nexrwvn-.1' .~'wrrrn.rt."m, nar"r1:-net\nn'3\ufb02a"a..-['1 UJf.lJ?.aJ"n IEIQUJDZIEB.\n\n,~* 9? Nb ag\u00e9av bf 2oc"'\n\n\u00ab ' . i\u00a3'.][\n\nBETWEEN\n\nMES K Lams\ufb01gzmsn E c\u00a7*~w"\n\ufb01D.\u00a7._$E\ufb01H3DRIvE\ufb02\ufb01D .'\n\u00a7k&gAL\ufb01HE'5\u00e9Q\u00bbQQ$_"\n\ufb01.P3EfNER\ufb01HEP=FIEM*"\nHEPRE$E\ufb01TEE.E\u00a5'$T5 R%R\u00a2NE\n,an1.n;L,\u00a3wmav V '\n\u00bbg\ufb01\u00a3E\ufb01 3533? 53 ranks ..PETITI\ufb01\ufb01ER\n\n:31\n\n*,_\u00a7Ef~$Hf:S EITVE, nrv. F\ufb01\ufb01\n*T '$R1 H'n_P3AaAn, Anv.\u00a7\n\n1 ?\ufb01E_t0MMIssInNER OF INCOME TAX\n._ {EEMTRALF\n\n'*,c R EUILHIMQ\n WJEEI-J3 PJCIIPLD\n\na.'r.u.1.-U1-.9.-.15'c| |:..\u00a3u"'\u00a2 f'\\{":"l\n-ELF'|i'll'-'8l~:l"'|-I-E'-F.|"i.Q -\u00bbJK.l|n' WW1-\n\n FASEIETJ'-XHT Cr Ii'!-1IS:':";IL'JiIiEF.\nIZIF I!'J\u00a330ME*-TREE\n\nt."JEI'JTRFLL CIRCLE-1\nEJ3kN[\u00a7J3\u00a2LDP:.E.\n\nM  \n\n\n\nLa?\n\nTHE BEEF-'.'II".AR"f'\nIM|2Ci}!E-TJI-LIZ 2-'E.T'I'LE}1|E!'iJ'I' C\ufb01fl\ufb02dls\ufb01l\ufb02\ufb02\nI.'iEPF:.FiTMEl.'*JT {IF REVENUE\n\n'L11 ME'T'f"|:rV' I"'1E 'E"l'Ml1fdf""'|'-53\n{Ti [Ilhf-Q cl -l\\h '-F\ufb01 Q -Ii'l'_IDI'iId\n\nEHENHAI 690 can ..RESPONDENT$   S"<\/pre>\n
\u00a7E’t’ FlF:_'{ R’. ‘U’ ARIEVIND, REV. FOR
\nE\ufb01i E V E\ufb01\ufb01\ufb01\ufb01\ufb01\ufb01\ufb02hh, \ufb01GS\ufb01)’W<\/p>\n
WRIT PETITIGM IS FILED _UN\u00a3E\u00a7l An%1cLE3*,22\u00a7-
\nFWD 3’37 OF THE CONSTITUTION C15′ LIIQIIIA”‘?H}’lxYINCi~. “TU”.<\/p>\n
QUEER THE NQTICE DATED 14e1u-20Q3-vInE.’IJlI  Li’ a L ‘I-Fl’\\ ‘KWIVFIII ‘u \\.I’J.<\/p>\n
auc\ufb01 HTHEH RELIEFS. ‘<\/p>\n
THESE 9s?1T:mms angina \ufb01n i\ufb01n HEARING THIS
\nnay, $33 cmw\ufb01w $AnE THE Fnpgowlasi”\n<\/p>\n
 a.=;J._A3A.A”T%.i}’.v:\u00a2:\u00a7V@_|;;:*a\u00a7:L.;t;ir:n_:s, the petitionars have
\nquestidng\ufb02’th$,E\ufb01r\u00e9ug\u00a7he\u00a73 of the notices bearing<\/p>\n
F No azxciui\ufb01, 71a2–136\/93–1m a 12fc!40~44I95-IT<\/p>\n
‘  “-:::1.:at\u00bb:=aEiI’ ‘=:ij.–1n’3;I;\u00ab.EEhD3V'”‘*\u00a2;*i\u00a33-3 Nmaxura—E sarias issued by<\/p>\n
 the 3rd respondent. Further the<\/p>\n
;\ufb01\u00a2s*;_iti:nng\u00e9;E$AT:hava aought: far an order Prohibiting<\/p>\n
 _the  reagondent fmwm gm-needing further<\/p>\n
tn \u00a3EELi7\ufb01 tug Drag; datg\ufb01 26~4–lS96 is bazgg\ufb02 hv<\/p>\n
._._’. … . -. .- . . . ._’<\/p>\n
fxil<\/p>\n
. I have heard the laarned ,w\u00a7\u00a2\ufb01\ufb01$$I”,<\/p>\n
appearing far the petitioner and the! i\ufb01afn\u00e9dtf<\/p>\n
cantral Gmwarnmant standing c\u00a3\ufb01hS\u00a3laappaa\u00a3ing’\u00a3art:<\/p>\n
the \ufb02\ufb013\u00a7\ufb02\ufb02\ufb02&ht\ufb02.\n<\/p>\n
3″ Learned Cuunseitt\ufb01gggaatin\ufb01itfftt W the
\npatitimner filad a’tmamuf a\u00a7tt@_FEU,e1t\ufb0150\u00a7 after
\nduly’ awrving a’ cmpyt gt  t\ufb01\u00a7 amem#”f\u00a7# gtha learned
\nCantral Gmvesn\ufb01g\ufb01t \u00e9tan\ufb01tngt\ufb01t\ufb02n\ufb01gi appearing for
\ntha rasght\ufb01\u00a7nt\u00e9;\u00bbt”t\u00a7tEn\u00a7\ufb01V7tCdunsal far the<\/p>\n
patitigh\u00e9r-gmtg\u00e9i\ufb02ityag al\u00a7ng”Qith 5:: K R Egggad<\/p>\n
ti 1″-an-m”-+ 1-1 1- Iva’!–i -I-‘i rm m:r_u’ ha<\/p>\n
IWJ-‘ . III” K’ & ‘ha 3&1 E 1 T 11 iiilll IIW \u00a33<\/p>\n
.2… …………. …_\u00bb. ….1 ….w.-‘ z….,….. …..’u.I..| ……. M… ….:.-..-………….-.a–. …. +-L.-no. -s-1….
\nu.J..-.=i1\u00a2Ju::w’m..4 ‘4. H3’ un-:.:..,vL.1.. .1, nu ‘uu~..I.:N.=1. U-H’:-J..U .1 L-Ltau L.-1.15<\/p>\n
~, $365; at thi3=\ufb019g;t will not in any way affect<\/p>\n
“tVthei; tight as per the order at the Suyreme Court<\/p>\n
lhfttndi\u00e9tdatt\ufb02.23.1U.2D0? passed an I.A.Nos.1 to<\/p>\n
V V _ 5 itfr r:i,.+.}:i.1″”‘;appaa1 Na5.516-52′.’-‘ at 2004 wherein the<\/p>\n
.t\u00b0=Jsai\u00a7 I;\ufb02}s have baan alluwad for interven\ufb01a’. to<\/p>\n
t,ta\ufb02dr\u00a7$3 tha lager Bench of the \ufb01upreme Gnurt in<\/p>\n
V taHt\ufb01e case Qf ERIJ EAL E DTHERE V3. COMMISSIONER OF<\/p>\n
t INCOME TAX. Further the laarned caunsal appearing<\/p>\n
fur math the gartias fairly submit tha\ufb01 the<\/p>\n
\/
\n\/I:”_.__..\n<\/p>\n
\n
11-anc_n CIJ. this \ufb02<'.:u..'1.I.."t ;'ia':'.'.\u20acaf.": 12'. 12. 203
\nW.E.N\ufb02.35E5f'4 (QUEENS S\ufb01\ufb01\ufb01\ufb01 EODLECT'\ufb01N E 0GTT*R5<\/p>\n
V3. ADDL. sauna, INCOHE–TAK 3$ETLEMEHT"G\u00a7HMi$$IOM "'u<\/p>\n
&. ANHTHERJ. fhe aubmissian \ufb01ad\u00a7~ by =t\ufb01e '1ea:ned <\/p>\n
caunsal appearing for both the paktias as \ufb01ta\ufb01\u00e9d<\/p>\n
aupra is glacad an racard.u7, <\/p>\n
i. These pa\u00a3iEiu\ufb01s_i?s\u00a3\u00e9n\ufb01 VIdiapa\u00e9ad af
\nfallwwing tha *judgm\u00e9\ufb01t::\ufb01\u00e95\u00a7\u00a7\ufb01= vg  {ha nivisian
\nE\ufb01nch 0f,wi\u00a7hi\u00a7 _\u00b0\u00a7\u00a2P\u00a5\u00a7i :3%\ufb01\u00e9\u00a7 W"12.12.2oo? in
\nw.A.wm,3\u00a7\ufb015J\u00a2\u00e973g@\ufb01\ufb01w\u00a7 sA\ufb01\u00a7\ufb01:@\ufb01LLEcT1oN a DUTHERS
\nV3. A3@L,.\u00e9Ea\u00a3H, 1uu\ufb01E\ufb01\u00a7tHx BETTLEENT cnnxasxou<\/p>\n
& AHUTHEB5V%ahdAffg\u00a7 m\u00a7h\u00e9: reaaans stated therein<\/p>\n
g'wigg.Lap\ufb01br\ufb01unity5 f$ the patitianars to file<\/p>\n
"*.anj\u00e9Etinn$~_t\u00a2 \u00a3\ufb01\u00e9"Vshaw cauaa notice and thasa<\/p>\n
 Lp\u00e9;iti\u00a7n\u00a7r#a\ufb01\u00a7n d0 30. The 3&ttlamentA\ufb02ommisaion<\/p>\n
ahagl await \ufb01acisiun mf the Conatitutienal Bench<\/p>\n
",n. EEIQMER 0? INGQHE Tana -h;ch 13 pen\ufb02inn
\ncansldaratian hafara the lager Bane" ' the<\/p>\n
has gat power to reopen the cnncluded<\/p>\n
it has \ufb01imply waive\ufb02 interest with0utg3x&mi\u00a7ih\u00a7,W<\/p>\n
whethar the assessees are entipled \u00a3db'\ufb01$i\u00a7er\ufb01o\u00a3_"'<\/p>\n
interest upun the tax liabiiityg3fasfe\ufb01ed'iup6\u00a3jA<\/p>\n
them. Furthar it is naadlags id \u00e9lariffii\ufb01\u00e9t E\ufb01h
\nardar af this Court will \ufb01gi in inf \ufb01g} affect
\ntheir right as per \ufb01\ufb01&_or\ufb01\u00a7i \ufb01ii\ufb01hasu\u00e9f\u00e9\ufb01\ufb01 Court
\nemf Irvclia. \u00ab:3atecaV 23.1u_,t~:os.1 to
\n6 in tiiivil .am- a;, N-sis.5i\u00a7\u00a7~52'?"i"–i\u00a2f,\ufb01ijdd wherein the
\nsaid TIA\u00bb? \ufb01@w\u00a7"\ufb01a\u00a7\ufb01igi1m\ufb01\u00a7diiar intarvanawf. ta<\/p>\n
a\ufb02dra$a"t\ufb01ai1ag\u00e9i"E\u00e9n\u00a2h af"th\u00e94suprame Caurt.<\/p>\n
5.”u_$ithV,i\ufb01he$&,i*6b3ervation3, the Writ
\nPatitimns $\u00a33h\ufb01~&i\u00e9pn\u00a7Ed of.\n<\/p>\n
‘*3 $} ,\u00a3\ufb01V.yiaw of diapaaal mf these Writ<\/p>\n
}PaEiti\ufb01\ufb02\u00a7gi’i;i.Na.1f2\ufb0204 daaa nut survive far<\/p>\n
cm\ufb01\ufb01idar\u00e9tibn as it has bacoma infructuaus.<\/p>\n
ESL’<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court M\/S Elkay Farm vs The Commr Of Income Tax (Central) on 18 March, 2008 Author: N.K.Patil WRIT PETITIHH Cf? HD.51\u00a7d1 Cf? HU.51&2\u00a7 ND.51933 _ g;gw_”- NB.5D331V .$[cfg:E: NU;51\u00a737 WRIT PETITIHN VRIT PETITIQN WRIT PETITIDN li’F’.I ‘3’ I-‘ETITI Dbl’ WRIT PETITIUN ‘%,jwP\u00a7uo;5i945 HETWEEH =,1:\ufb01f\u00bb3Hf;s NiT?\ufb01, abv. _ vs3:Vx’n_P3Aanu, Anv.p ‘Mar 1 mys magma? […]<\/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-255024","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nM\/S Elkay Farm vs The Commr Of Income Tax (Central) on 18 March, 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\/ms-elkay-farm-vs-the-commr-of-income-tax-central-on-18-march-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Elkay Farm vs The Commr Of Income Tax (Central) on 18 March, 2008 - 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