{"id":72559,"date":"2010-02-23T00:00:00","date_gmt":"2010-02-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-h-dasappa-and-sons-vs-the-asst-commr-of-income-tax-ckrcle-on-23-february-2010"},"modified":"2016-03-13T17:14:27","modified_gmt":"2016-03-13T11:44:27","slug":"ms-h-dasappa-and-sons-vs-the-asst-commr-of-income-tax-ckrcle-on-23-february-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-h-dasappa-and-sons-vs-the-asst-commr-of-income-tax-ckrcle-on-23-february-2010","title":{"rendered":"M\/S H Dasappa And Sons vs The Asst Commr Of Income Tax Ckrcle … on 23 February, 2010"},"content":{"rendered":"
Karnataka High Court<\/div>\n
M\/S H Dasappa And Sons vs The Asst Commr Of Income Tax Ckrcle … on 23 February, 2010<\/div>\n
Author: K.L.Manjunath & B.V.Nagarathna<\/div>\n
!\nIN THE HIGH COURT OF KARNATAKA AT BANGALORE\n\nDATED THIS THE 23\" DAY or FEBRUARY, 2010\nPRESENT\n\nTHE HON'BLE MR. JUSTICE K.L. MANJUNAI\ufb01E\n\nAND\n\nTHE HON'BLE MRS. JUSTICE B.V._xA\u00e9ARATH\ufb01A3*E\n\nI.T.A.No.3026\/2d05Ie'\"\nBETWEEN:\n\nM\/s H.Dasappa & Sons,\n\nR\/by its Partner, V\n\nD.Dasappa, No.421,II= _V\n\nIII Cross, Wilson G\u00e9rden,fE} ,EI\u00bbI\n\nBangalore: \", T_; =VT\"\u00a25~ APPELLANT\n\n(By\u00a7Adve\u00e9eEe_Sr1,\u00a7z$hankar)\nAND:\n\nThe Asst. Commissioner of\n\",Inc\u00a2\ufb01e Tag, Circle~l(3),\n_ Uni\ufb01y E\ufb01ild\ufb01ng Annexure,\nVgMission_R\u00a2ad;r\nBangalore, fWr' .. RESPONDENT<\/pre>\n
(By Advdtate Sri.K.V.Aravind)<\/p>\n
‘*IThis ITA is filed under Sec.260A of the Income<\/p>\n
VV_T\u00e9x\u00a7Act,l961 to allow the appeal and set aside the<\/p>\n
.erders passed by the Income Tax Appellate Tribunal,<\/p>\n
V”=._Eanga1ore, dated 15.5.2005 in ETA No.1l1\/Bang\/2002 on<\/p>\n
k<\/p>\n
\/.\n<\/p>\n
the validity of imposition penalty under
\nSec.27l(l)(a) of the Income Tax Act for the
\nassessment year 1986-87.\n<\/p>\n
This Appeal is coming on for final hearing this
\nday, NAGARATHNA J. delivered the following Q; V\ufb02_a<\/p>\n
The assessee has pre\ufb01err\u00e9d 2 this *,&ppeai=”<\/p>\n
challenging the order dat’ed~.,..16.5-.2o.o_5’_;\u00a7n’s’s.ed~w3 in ‘ETA
\nNo.lll\/Bang\/2002 raising the _following _substantia1
\nquestions of law:\n<\/p>\n
1. Whether_t’h.e  it-justified in law in
\nholding ‘thatT the “levy-Wof penalty under
\nSec.27lLl}{a)’o\ufb01 the Act is correct in law on<\/p>\n
the facts and circumstances of the case?<\/p>\n
2. Whether t.he\u00abVA’*T_r’ibnna1 is justified in holding
\nthat there was no reasonable cause for delay
\ngin filing the return of income on the facts<\/p>\n
\ufb02*and circdmstances of the case?\n<\/p>\n
2,’ The \ufb01acts of the case are that the assessee is<\/p>\n
Va partnership firm carrying on business as Toddy and<\/p>\n
“g\u00abArrack contractor and is 2: dealer registered under<\/p>\n
.ithe~iKarnataka. Excise .Act. Subject matter of ‘this<\/p>\n
iiidd\ufb01peal is with regard to levy of penalty under<\/p>\n
z’.\n<\/p>\n<\/p>\n
-‘x
\n“3<\/p>\n
Sec.27l(1)(a) of the Income Tax Act for the
\nassessment year 1986~87.\n<\/p>\n
3. The assessee had filed its return of ihcome for<\/p>\n
the said assessment year on 1o.3.19a9,-eeeeeee_ in<\/p>\n
terms of the provisions of the Act, return of income<\/p>\n
had to be filed on 3o.5.1985.f For the said period ef l<\/p>\n
delay in filing the return of income, \ufb01epart\ufb01ent had
\nlevied interest and. that “aspect let “the hmatter had
\nbeen accepted by the*aassessee,:F_ Howe\ufb01er, penalty<\/p>\n
under Sec.27l(1)(a) of “the .\u00a7ctF was 1also levied. on<\/p>\n
account therex’ii\u00a7:5b.einpg–.ia”delay of eight months in
\nfiling the ;said@Vreturns,. The authorities below<\/p>\n
including the tribunal upheld the levy of penalty and<\/p>\n
pit, is ithe ssaidK”order which is questioned in this<\/p>\n
appeal: ” it is with regard to that portion of the<\/p>\n
hs;.order there pehalty was levied for a period of about<\/p>\n
if_eight months, this appeal has been filed.<\/p>\n
i’4sl.We\ufb02 have heard the learned counsel for the<\/p>\n
dvappellant and the learned counsel for the respondent~<\/p>\n
h”%,department and perused the material on record.<\/p>\n
*3:<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court M\/S H Dasappa And Sons vs The Asst Commr Of Income Tax Ckrcle … on 23 February, 2010 Author: K.L.Manjunath & B.V.Nagarathna ! IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 23″ DAY or FEBRUARY, 2010 PRESENT THE HON’BLE MR. JUSTICE K.L. MANJUNAI\ufb01E AND THE HON’BLE MRS. JUSTICE B.V._xA\u00e9ARATH\ufb01A3*E […]<\/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-72559","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nM\/S H Dasappa And Sons vs The Asst Commr Of Income Tax Ckrcle ... on 23 February, 2010 - 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-h-dasappa-and-sons-vs-the-asst-commr-of-income-tax-ckrcle-on-23-february-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S H Dasappa And Sons vs The Asst Commr Of Income Tax Ckrcle ... on 23 February, 2010 - 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