{"id":39927,"date":"2009-10-29T00:00:00","date_gmt":"2009-10-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-lakshmi-liquor-wholesale-on-29-october-2009"},"modified":"2016-08-16T09:34:59","modified_gmt":"2016-08-16T04:04:59","slug":"the-commissioner-of-income-tax-vs-ms-lakshmi-liquor-wholesale-on-29-october-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-lakshmi-liquor-wholesale-on-29-october-2009","title":{"rendered":"The Commissioner Of Income Tax vs M\/S Lakshmi Liquor Wholesale … on 29 October, 2009"},"content":{"rendered":"
Karnataka High Court<\/div>\n
The Commissioner Of Income Tax vs M\/S Lakshmi Liquor Wholesale … on 29 October, 2009<\/div>\n
Author: V.G Sabhahit S.N.Satyanarayana<\/div>\n
IN THE HIGH COURT OF' KARNATAKA\nCIRCUIT BENCH AT DHARWAD\n\nDATED THIS THE 291\"\" DAY OF OCTOBER 2005)\n\nPRESENT\n\nTI-IE HON'BLE MR JUSTICE v.o.sABHs\u00a3\u00a7ii'IT.'.'gf f r.- \n\nAND\n\nTHE HONBLE MR JUSTICE ISIN;si.isryl:AN;iAiiifAi'A:\\1A? \nIncome Tax Appeal Ne. 536e~ef2006 I  \n\nBetween:\n\n1.\n\nThe Commissioner of Income  I\"-._\nKhimjibhoi Commercial Clomplezg  \nOpp. Civil Hospital I I 0 I'   'A I'\nBelgaum -- 590 001    V\n\nThe     . \nOf Income\" \" ' V.   .\n\n.. Appellants\n\n(By Sri NI;VfSeshachalaIikidvocate)\n\nAnd: I \n\n\u00bb  M  s Laizsharni Liquor\n it Wholesale Agenicy\n  \nGokak, . \"  \"\n\n.. Respondent\n\n(By Srii 'S . Parthasarathi, Advocate)\n\nThis income tax appeal\n\nthe substantial questions of law stated therein and etc.\n\nThis appeal coming on for final hearing before Court\n\nthis day, Sabhahit, J., delivered the following:\n\n  A is filed L1\/s 260-A of\n\":I.T\".Act,I961 arising out of order dt. 25.10.2005 passed in\n.;lITA No.1 19\/PANJ\/2004 for the assessment year 20002001\npraying that this I-\u00a5on'ble Court may be pleased to formulate\n\n\n\nJUDGMENT\n<\/pre>\n
This appeal by the Revenue is \ufb01led being aggrieyed by<\/p>\n
the order passed by the Income Tax Appellate .\u00ab_’Tri_bur1al,<\/p>\n
Panaji Bench, Panaji in ETA No. 1 19\/PANJ\/2005.  <\/p>\n
Tribunal has dismissed the appeal__\u00a3i.l.ed’by jthe  V’ \u00bb <\/p>\n
appeal has been admitted for co’nsidering:’t_he<\/p>\n
question of law as to whether; lease igrantedyehding,”<\/p>\n
liquor in favour of a partner can used by the <\/p>\n
2. The learned’ ]\u00a2”c’:uns’_\u00e91  ‘\u00abtlie”‘appel1ant submitted
\nthat the substantial question law ‘asV.’tol._yJhether the licence<\/p>\n
granted for  can be used by the partnership
\nfirm by talking’  comprising of the person to<\/p>\n
whporri licence” is given as a partner, is no longer res integra<\/p>\n
 the decision of the Supreme Court in the case of<\/p>\n
 :c\u00abQM1v1:is\u00abs’1oi$:sR or INCOME TAX vs. RANGILA RAM<\/a> at<\/p>\n
OTHE}f\u20ac’S reported in (2002) 254 {TR 230 SC wherein it has<\/p>\n
 iybpeeniicleiarly laid down in para 5 of the judgment as follows:<\/p>\n
“S. The basic principle, as it seems to us,
\nis that the liquor business is res extra
\ncommercium. No one may deal in liquor without
\nexpress permission. It is only the licensee who<\/p>\n
is granted such permission. If he enters into a<\/p>\n
\u00abJ;\n<\/p>\n
partnership to deal in liquor, all the other
\npartners would, as partners, also be dealing in
\nliquor and holding the same. This would<\/p>\n
contrary to the basic principle and illegal.”..~\u00ab~… f V. ”  A’<\/p>\n
Following the said decision, the substantialuduestionviof, <\/p>\n
law is answered in favour of the Revenuiel, i”n_’thi’sv.appe.ali.<\/p>\n
Accordingly, the order of the .Tribunal. _cion\ufb01rmiri-gtihe order  ” ,<\/p>\n
the Commissioner of IncorneiViVi”‘I.’_a\u00a72. (Appeals)s’has:’;Eto be set<\/p>\n
aside.\n<\/p>\n
3. Lea_rner;l,,,foou;nsel for”=thei.’reS.\u00a3londent has \ufb01led a<\/p>\n
memo’lithat’ ithfe  is ready to deposit the tax which
\nhad been ._refund.ed.g to pursuant to the order of the<\/p>\n
Tribunal Cwithing weeks from today and he may be<\/p>\n
  perfnitited to urge’ ‘other grounds before the Commissioner of<\/p>\n
 ‘ (Appeals) and the respondent may be permitted<\/p>\n
to iConteind:’j_th5’e grounds other than the substantial question<\/p>\n
 of law that is already answered in favour of the Revenue in<\/p>\n
A f_*~ ithisappeal, pertaining to allowance and in View of the memo<\/p>\n
ii and the submission made by the learned counsel for the<\/p>\n
V  “appellant and the respondent that the tax amount would be<\/p>\n
deposited within time granted by this Court, the Appeal<\/p>\n
No.1\/BGM\/2003-2004 on the file of the Commissioner of<\/p>\n
V<\/p>\n
Income Tax (Appeals), Belgaum is restored to his file and it is
\nopen to the respor1dent–assessee if the tax is deposited<\/p>\n
within time granted by this Court, to contend <\/p>\n
other than the substantial question of law  <\/p>\n
been answered in favour of the~”Revenue in ‘this Va-gopeial, i<\/p>\n
pertaining to allowance which Tie available”<\/p>\n
assessee. If the tax is not dep_osi_ted \ufb01rithili. t’in’ie”granted ‘<\/p>\n
by this Court, the respondent—–woti1d” forfeit ihisrigiht to raise
\nany contentions in theiappea1.__ <\/p>\n
  j t          Judge<\/p>\n
Sdfm
\nJudge<\/p>\n
%\u00a7mg\/<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court The Commissioner Of Income Tax vs M\/S Lakshmi Liquor Wholesale … on 29 October, 2009 Author: V.G Sabhahit S.N.Satyanarayana IN THE HIGH COURT OF’ KARNATAKA CIRCUIT BENCH AT DHARWAD DATED THIS THE 291″” DAY OF OCTOBER 2005) PRESENT TI-IE HON’BLE MR JUSTICE v.o.sABHs\u00a3\u00a7ii’IT.’.’gf f r.- AND THE HONBLE MR JUSTICE ISIN;si.isryl:AN;iAiiifAi’A:\\1A? Income […]<\/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-39927","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nThe Commissioner Of Income Tax vs M\/S Lakshmi Liquor Wholesale ... on 29 October, 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-commissioner-of-income-tax-vs-ms-lakshmi-liquor-wholesale-on-29-october-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Income Tax vs M\/S Lakshmi Liquor Wholesale ... on 29 October, 2009 - 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