{"id":47904,"date":"2008-03-07T00:00:00","date_gmt":"2008-03-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-sudarshan-exporters-on-7-march-2008"},"modified":"2016-04-19T03:30:46","modified_gmt":"2016-04-18T22:00:46","slug":"the-commissioner-of-income-tax-vs-ms-sudarshan-exporters-on-7-march-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-sudarshan-exporters-on-7-march-2008","title":{"rendered":"The Commissioner Of Income Tax vs M\/S Sudarshan Exporters on 7 March, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Karnataka High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs M\/S Sudarshan Exporters on 7 March, 2008<\/div>\n<div class=\"doc_author\">Author: K.L.Manjunath &amp; Nagaraj<\/div>\n<pre>i'i'R. NU. '7I'iIJw'\"\"\n\n1\n\nIN ma HIGH coma or KARNATAKA AT Bmgmmiz   ' \n\nnxrnn ms '1'!-!E21.'I)AY  \" T\n\nImnqnuri '\n\n-I I.'-I-46-I'a.nw a.'y\n\nI-I-II-rn Itruxvgnt n 11.. 'u:\u00ab'I*'I'\ufb02'I: 'lr,'l  A111!' TL1 -.vr|.1 1\n\nAnn HUN Dun IVII. JUEQIIUI3 nu MUV-IU Vt: Ln\n\nTl-IE HON'BLETvl;f.  NAGARAJV'\n\n1   TAX\nC,1{.BtI[l;B\ufb02'.\u00a5G    * \nx;;vI..r.&amp;2\u00ab:1~,IVs.:%1::c.r.A%n;1*.'x \n  \n\n2  A.ssIs'm~11*c(2M1vi1ss1oNER\n~ ~('.1RCLEa6(l)(Il~IV)\n~  C.R.BUII.Di~FCir,___\u00e9 .\nQUEENS ROAD,\n\nA    \n * Am\/.)'\n\nnan\u00bb; \n\ufb02:l:!lnL:. ~\n\nn-In A gun: a LII n.\u00bbu|u\\RT\ufb02'n \n\nV' Mi\ufb01\ufb01bunnunnm\n\n%  ._NC-.1911, SANKEY ROAD,\n\nBANGAi.f)RTE  iiisr-u':m\"\" *1'\n\nM M' (By.Sri.A.SHANKAR AND sn MJAVA, ADVS.)\n\n\n\n2\n\n'rule l.'1'.A. IS Mwu U\/8.260-A or l.'l'.AC'l' ieea. \nT0 FORMULATE me sUBsTAN1'1AL ounsnous =  \nsrxrnn THEREIN AND ALLOW   taste  ' '\n\nA1-I vein. '5':-\n\nN Isiah: 4\n\nOils'\n\nCIRCLE-6(1)(]NV), BANGALORE,    JUSTICE\nnus rm 1st    THIS DAY,\n1u..MANmNAjm ;{.'.;})El.\u00a7!_VE1!?.li3i)  \no Vk\"\u00a7i\ufb01\u00a7\ufb01\ufb01e\u00a7\u00a2i\n   raising the foiiowmg'\nsubstantial \" ' \u00ab '\"\n\u00e9  it'~wiecher ii Tribunal was jusu\ufb01' ed in\nA  allowing  of the assessee on the ground\n   O\ufb01-'wet had not issued a notice as\n   Section 15331) of the Income Tax\n\nV i\" 2. We have  W   fer  After\n\n   1.<\/pre>\n<p>V.1&#8217;\u00a3&#8221;1\u00a7 1&#8217;18&#8217; the learned counsel, we noticed that the similar question<\/p>\n<p>had come before us in l&#8217;l&#8217;A.No.390l2002. in the ease of<br \/>\ncmmuissiouer of Income Tax Vs. B.P.MaImmn Raddy. This<\/p>\n<p>I! \/<\/p>\n<p>1111:. un\ufb01nii e -s m 11%. iT\ufb01L'&#8221;ff,<br \/>\nI i.A.&#8217;i&#8217; TI 23.33.99: * stem\u00bb; <\/p>\n<p>PASSED BY nu: ASSISTANT mmmom o\ufb01emoom TAX, e A A<\/p>\n<p>\/&#8221;\\<\/p>\n<p>IN<\/p>\n<p>Court on 12.11.2007 has answered the qugstion of   <\/p>\n<p>A -.L An\ufb02n<\/p>\n<p>1, .In.,..s -1 rm . _\/J- -11- _ ..:.__..-&#8216;\u00a37<br \/>\nvow:\/I70&#8242; Lf&#8217;l&#8221;|&#8217;]&#8217;1(&#8216;\\41,C.xQ6&#8217;L V\/Lu2,Lm=u* wuzur pl 51-_a&#8211;g_y<\/p>\n<p>cf\/&#8221;\n<\/p>\n<p>I<\/p>\n<p>\\_<\/p>\n<p>follouitlg   <\/p>\n<p>&#8216;the assessee. Accordingly, this apnea! nsaisssissea; ss  <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court The Commissioner Of Income Tax vs M\/S Sudarshan Exporters on 7 March, 2008 Author: K.L.Manjunath &amp; Nagaraj i&#8217;i&#8217;R. NU. &#8216;7I&#8217;iIJw'&#8221;&#8221; 1 IN ma HIGH coma or KARNATAKA AT Bmgmmiz &#8216; nxrnn ms &#8216;1&#8217;!-!E21.&#8217;I)AY &#8221; T Imnqnuri &#8216; -I I.&#8217;-I-46-I&#8217;a.nw a.&#8217;y I-I-II-rn Itruxvgnt n 11.. &#8216;u:\u00ab&#8217;I*&#8217;I&#8217;\ufb02&#8217;I: &#8216;lr,&#8217;l A111!&#8217; TL1 -.vr|.1 1 Ann HUN [&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-47904","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>The Commissioner Of Income Tax vs M\/S Sudarshan Exporters on 7 March, 2008 - Free Judgements of Supreme Court &amp; 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