{"id":66592,"date":"2008-10-17T00:00:00","date_gmt":"2008-10-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-peutronics-pvt-ltd-on-17-october-2008"},"modified":"2015-08-28T18:53:16","modified_gmt":"2015-08-28T13:23:16","slug":"the-commissioner-of-income-tax-vs-ms-peutronics-pvt-ltd-on-17-october-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-peutronics-pvt-ltd-on-17-october-2008","title":{"rendered":"The Commissioner Of Income Tax vs M\/S. Peutronics Pvt Ltd on 17 October, 2008"},"content":{"rendered":"
Karnataka High Court<\/div>\n
The Commissioner Of Income Tax vs M\/S. Peutronics Pvt Ltd on 17 October, 2008<\/div>\n
Author: K.Sreedhar Rao C.R.Kumaraswamy<\/div>\n
A V' \" ~. _ 'V ._1\u00a73a\u00a7:;g\u00e9l0rc\n\n1\n\nIN THE HEGH COURT OF IKARNATAKA \n\nDATED THIS THE 17% DAECOF 0cfOBi\u00ab;:;\u00e9k%29\u00a2$   & '\n912333???  ' %   \"\n\nTHE HON'BL}.'2'. MR.JLfS\"\u00a3I_CE  sRm3.Q}\u00a3A.RVVRA;o'  %\n\nANDAV L L\nTHE HONBLE  KQMARASWAMY\nINCOME    3004\n\n1.<\/pre>\n
   bf-1.uc:j\u00a7mc–tax
\n (LR;  4Q!,1_\u00a7i\u20ac_I1._’S Road<\/p>\n
2. The: _VA:3sista1it Coinmissionar
\ng -V of Inco111e”I’ax
\n~      – 11:\n<\/p>\n
  R; . Building, Queens Road<\/p>\n
. ..APPELLAN’I’S<\/p>\n
A%(13;z is\ufb01: M.v. Shcshachala 85 1<:.v. Arav1'nd,Advs.)<\/p>\n
 . AJ.'~IIiz)':*= "\n<\/p>\n
A \/is. Peutronics Pvt Ltd.\n<\/p>\n
 No.335, Rahcja Arcade
\n” Koramangala, Bangalore<\/p>\n
. . .RESPC)NDEN’I’<\/p>\n
{By Sri: KR. Prasad, Adv)<\/p>\n
{wk<\/p>\n
2<\/span><\/p>\n
This ITA is \ufb01led under Section 260A of the
\nTax Act, 1961  out of order dated: _..l.(:\u00a7\/.3f’$0{}s1<\/p>\n
passed in mes) A.No. 14\/Bang\/1993 rm: n;ei’sjes1<;askss}
\nperiod 1987438 to 1997-98 (npto 16.12.1995; pzfayixagto
\nformulate the substantial qt_z_esifa_'_ons; of " -=1'aw* stated '<\/p>\n
therein; and to allow the appealand'set"aside__"t.'51e_orders
\npassed by the Income Tax AppeE1ate"'I';*ibt1\ufb02'9.'.,'BaIigs1ore<\/p>\n
in ITA No. 14\/Bang\/1998 _dt: '16.'3.2OO4–"I.eon'\ufb01rLa 'me,
\norder of the Appellate Commissioner and o;fa'1';.\u00a3'3r:i1 the '<\/p>\n
order passed by the Assista'x1\u00a7"Comm:ssie\ufb01er:vof Income
\nTax, Central CireIe—-II;1,. Barxgajom  ' <\/p>\n
This ITA comirfg  for  uthis day, the Court
\nmade the following:–   f i   __ <\/p>\n
""fJUeGMENT
\n  \ufb01led the returns for the<\/p>\n
assessmeot  Add'-159.3-94 declaring the value of<\/p>\n
 .  like \ufb01o\ufb01ey, manuals etc., as consumable<\/p>\n
   ffs.1'?\u00a7oWI1 it as a revenue expenditure. The<\/p>\n
 Authority had accepted the returns and<\/p>\n
   :the assessment order approving the method of<\/p>\n
d  submitted in the returns. The intelligence<\/p>\n
 " ~  conducted the raid of business prmises of the<\/p>\n
assessee on 16.12.1996. At the time of raid, the<\/p>\n
materials like Floppy, manuals etc., were found in the<\/p>\n
4?\/~<\/p>\n
4<\/span><\/p>\n
4. The ‘I’ribuna1 has set aside the  <\/p>\n
Assessing Authority and has found   : <\/p>\n
shown in the peturns  ‘<\/p>\n
considered as undisclosod ‘iqoome   L.<\/p>\n
proceedings undtxr Chapter of   Tax Act.<\/p>\n
It is not in   Atzsoo\ufb01ty has
\nassessed the  on   of the above
\nmaterial      The liability to
\npay tax.   whether the action
\ncould   14(1)} of the Income Tax<\/p>\n
and to    found in search as<\/p>\n
 v   question in issue.\n<\/p>\n
‘V  ..Vy’V_’i;!f;::.’~:”fol1owing substantial questions of law<\/p>\n
H V’ _ are  consideration:\n<\/p>\n
*1) Whether the Tribunal was
\ncorrect in holding that the nonw<\/p>\n
disclosure of opening stock and closing
\nstock which had resulted in discovery
\nof undisclosed income of
\nRs.14,07,000\/- cannot be brought to<\/p>\n
A’\/<\/p>\n
gut tlie  shown it as consumablm and<\/p>\n
  but had not disclosed in closing<\/p>\n
     had followed the said pattern of<\/p>\n
 ,  \/;   ‘eonsistently earlier while submit\ufb01ng the<\/p>\n
6<\/span><\/p>\n
based on any entry in the bq;3ke..’,pf     _
\naccount or other dmugze\ufb01e ‘  ‘% T’  V
\ntransactions, Whe1*e””e11A_c.h   A
\nbullion, jewellery,  A va\u00a7l_\u00a31\u00e9’ib1e~ . –~ . .  77 A
\nthing. entry i1’1’i_:hc;. 0f <\/p>\n
other doellzatieiei; or  ~. _t1*ax””e”-\ufb01seic\ufb01tion<\/p>\n
represents who\ufb02yD6;’   or A ‘A
\nproperty which
\nnot have . f    .. for  \u00ab’ “the
\nP11I’P0$\u00a2$\u00a7*9f  (pr  expense.\n<\/p>\n
deductiienii.    under
\nthis  fe”ej_1d tee ram.\u00bb<\/p>\n
7. It ieneteeixi mute the materials found
\nin Search  the accounts furnished<\/p>\n
 j”fO:ivt11e assessment years in question.<\/p>\n
39\/<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court The Commissioner Of Income Tax vs M\/S. Peutronics Pvt Ltd on 17 October, 2008 Author: K.Sreedhar Rao C.R.Kumaraswamy A V’ ” ~. _ ‘V ._1\u00a73a\u00a7:;g\u00e9l0rc 1 IN THE HEGH COURT OF IKARNATAKA DATED THIS THE 17% DAECOF 0cfOBi\u00ab;:;\u00e9k%29\u00a2$ & ‘ 912333??? ‘ % ” THE HON’BL}.’2′. MR.JLfS”\u00a3I_CE sRm3.Q}\u00a3A.RVVRA;o’ % ANDAV L L […]<\/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-66592","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. 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