{"id":41376,"date":"2008-08-04T00:00:00","date_gmt":"2008-08-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/karnataka-urban-infrastructure-vs-the-commissioner-of-income-tax-on-4-august-2008"},"modified":"2016-01-14T05:55:48","modified_gmt":"2016-01-14T00:25:48","slug":"karnataka-urban-infrastructure-vs-the-commissioner-of-income-tax-on-4-august-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/karnataka-urban-infrastructure-vs-the-commissioner-of-income-tax-on-4-august-2008","title":{"rendered":"Karnataka Urban Infrastructure … vs The Commissioner Of Income-Tax on 4 August, 2008"},"content":{"rendered":"
Karnataka High Court<\/div>\n
Karnataka Urban Infrastructure … vs The Commissioner Of Income-Tax on 4 August, 2008<\/div>\n
Author: K.L.Manjunath & A.S.Pachhapure<\/div>\n
W THE HIGH COURT OF KARNATAKA AT BAN\u00a7r\u00a3\u00a7..LOR'E .\n\nDATED THIS ma 04TH DAY 0? AUGUS\"--E.'  200$':     \n\nPRESENT.  -\nTHE HON'BLE MR.Jus*ricEi'=K.1\u00a7;jw;NJL:1$ip;9if1~\u00a7.VV  A\nTHE I~iON'BLI:?. MR. Jtssf1f1\u00a7\u00a7;.A; s%,%?A\u00a7iHm,PuV\u00a32E\n\nINCOME TAX A9PE_A$; r:6';4\u00a739Vi 2904.\n\nBETWEEN:\n\nKARNATAKA UF'<,E%;AN:_II\u00a7iFRAS'I'RU(3TU_RE'" 1\nDEVELOPMENT FENANC 5; CGRPORATi('3.N.,_ \nNo.8,xsc'MF BUiLf:3ING,1";V '  _\nM33111, 2% FLOOR,'-E3UNbF\u00a3NGZiAf\u00bb\u00a7_R\u20ac3AD,\nBANGALORE -'sac: :::_5:a.~_'=._   \n\nREP'RESEN'I'E\u00a73 BY zTs"'r.aARAi\u00a3_.s\n\nDIRECTOR, MR.\u00a7;.?,K121Vsg1r~{AvN, MAJOR. : APPELLANT\n\" - {BY s5\u00a2I;}as;1fc::4: V;{UL;{AA'rar~:r:.,...A\u00abav. FOR M\/S.K.R.PRASAD, Amn;\n\n\u00bb \n\n1.\" .  '\u20ac.'CI'\u00a7a1:hriI\u00a7\u00a7.Siw\u00a3\u00a7NER OF INCOME TAX\nmwmnsy IV, CH__OF.VGULE HOUSE,\ncREsc..\u00a7;mv_ra;2E -- 560 001. : RESPONDENTS<\/pre>\n
.  .'(~B’\u00a5h”‘SE\u00a7\u00a7;M.V.SESHACHALA, Ar3v.}<\/p>\n
THIS I.’F.A. IS FILED UNDER SECTiON 260-A OF THE INCOME TAX<\/p>\n
 b  AC’i’, 1961, ARISING OUT OF ORDER DATED 22.3.2094 PASSED IN ITA
\n‘ * ” NO.715\/BANGIQGO1 FOR THE ASSESSMENT YEAR 2000-2001 PRAYENG TO<\/p>\n
FORMULATE THE SUBSTANTIAL QUESTEONS OF LAW STATED THEREIN
\nAND ALLOW THE APPEAL AND SET ASIDE THE’. RODER PASSED BY THE
\nINCOME TAX APPELLATE TRIBUNAL IN ETA 330.712 TO VISIBANG\/2001 IN
\nYEA 140.715] BANGIQOOI DATED 22.3.2004 AND CONSEQUENTLY CANCEL
\nTHE ORITGLR PASSED BY THE COMMISSIONER OF’ INCOME TAX {APPEALS}<\/p>\n
-3-<\/span><\/p>\n
or it may incur, be deemed ‘ to be an assess\u00a7:e.. <\/p>\n
default in respect of the tax:\n<\/p>\n
Provided that no p_e3:sa.1’_cy  4_ V
\ncharged under scc\ufb01on 221
\nprincipal o\ufb01cer or compsny ‘-uniessv  ‘ VV .
\n(Assessing) Officer is  T’ A-sash’
\nperson or primripal  61″:  .  <\/p>\n
case may be,’ A: 1~”:as good
\nsu\ufb02icicnt IB&SOI}.S’)J   pay
\nthe    -.  8 <\/p>\n
Section 2v”1″(2.a)’jLa1s\u00a7s*sssd’s.;;s has-susgisr:<\/p>\n
 ‘*'{;1A).  to the provisions of
\nsub~s\u00e9’c1_ion    such person, principal
\ncgi\ufb01cgr of  as is referred to in that sub–<\/p>\n
. V  sot”d\u00e9duct (the whole or any part of
\n the-V deduc\ufb01ng fails to pay the tax as<\/p>\n
_   under this Act, he or it shall be<\/p>\n
A  ~i’x_\u00a7 simple intencst at { [twelve] per cent
\n  on the amount of such tax from the
\n., A’ ‘ cciatson which such tax was deductible to the date
\nV’  which such tax is actually paid [and such
\ninterest shall be paid before furnishmg the
\nquarterly statement for each quarter in
\naccordance with the provisions of sub–sectio;t1 (3)<\/p>\n
of section 200].}”\n<\/p>\n
&\/<\/p>\n
-9-<\/span>\n<\/p>\n
7. After reading these two sections, we are of theopixlion<\/p>\n
that levy of penalty under Section 201 and levy of <\/p>\n
Section 2011 (1A) are entirely different. By accepttng  <\/p>\n
shown by the asseseee, an Assess’it1g–. AO\u00a3{\ufb01ce_rV”‘  Iviax\u00a7j:1g”‘v.oaV ‘ ; <\/p>\n
discretion to drop the penalty  A’ lite <\/p>\n
deducted under Section 195 of the”Inconte  “t_:he’assesseee I<\/p>\n
is bound to pay interest, as it isVAa—-Inantiato1y’provisVi;o\u00a7n. Even if<\/p>\n
the penalty proceedings  —  _Section 201, the<\/p>\n
assessee cannot escape his    intetest under Section<\/p>\n
201 (1A)}._ T}1eIetote;V._\u00a7?eoare_IVof__tI3.e.’opin:ion that both the sections<\/p>\n
axe independent   not :inter\u00abiinked and they cannot<\/p>\n
be reag1eo.njunet\u00e9yely1asV’ie\u00a7y of interest and levy of penalty are<\/p>\n
 pmce\ufb02\ufb01  In the circumstances, we have to<\/p>\n
 advanced by the revenue and reject the<\/p>\n
  contention’  by the learned counsel for the assessee.<\/p>\n
 Aceoztiingiy’, We answer Ques\ufb01on No.2 in favour of the revenue<\/p>\n
  .against the assessee.\n<\/p>\n
8. In the Iesuit, the appeal is allowed in pan. The order<\/p>\n
A  ” ” passed by the Assessing O\ufb01cer con\ufb01rmed by the Commissioner<\/p>\n
of Income Tax (Appeals) and further con\ufb01rmed by the Income
\n3\/<\/p>\n
-19-<\/span><\/p>\n
Tax Appeilate ‘\u00a7’ri\u00a53una.1 in levying penalty  <\/p>\n
the income Tax Act is hereby set .asid.c7 ”   ‘ j <\/p>\n
interest under Section 20:: (rm) of th;’eA:n;+;_o:\ufb01e 9i’-a=;\u00a7’A};r<\/p>\n
con\ufb01rmed. ”  V
\n  Sd\/’r-<\/p>\n
\nJudge\n\nJL  \"\"\"    ._\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court Karnataka Urban Infrastructure … vs The Commissioner Of Income-Tax on 4 August, 2008 Author: K.L.Manjunath & A.S.Pachhapure W THE HIGH COURT OF KARNATAKA AT BAN\u00a7r\u00a3\u00a7..LOR’E . DATED THIS ma 04TH DAY 0? AUGUS”–E.’ 200$’: PRESENT. – THE HON’BLE MR.Jus*ricEi’=K.1\u00a7;jw;NJL:1$ip;9if1~\u00a7.VV A THE I~iON’BLI:?. MR. Jtssf1f1\u00a7\u00a7;.A; s%,%?A\u00a7iHm,PuV\u00a32E INCOME TAX A9PE_A$; r:6′;4\u00a739Vi 2904. BETWEEN: KARNATAKA […]<\/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-41376","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nKarnataka Urban Infrastructure ... vs The Commissioner Of Income-Tax on 4 August, 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\/karnataka-urban-infrastructure-vs-the-commissioner-of-income-tax-on-4-august-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Karnataka Urban Infrastructure ... vs The Commissioner Of Income-Tax on 4 August, 2008 - 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