{"id":73107,"date":"2008-07-09T00:00:00","date_gmt":"2008-07-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-electornic-research-ltd-on-9-july-2008"},"modified":"2016-08-09T04:57:05","modified_gmt":"2016-08-08T23:27:05","slug":"the-commissioner-of-income-tax-vs-ms-electornic-research-ltd-on-9-july-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-electornic-research-ltd-on-9-july-2008","title":{"rendered":"The Commissioner Of Income Tax vs M\/S Electornic Research Ltd on 9 July, 2008"},"content":{"rendered":"
Karnataka High Court<\/div>\n
The Commissioner Of Income Tax vs M\/S Electornic Research Ltd on 9 July, 2008<\/div>\n
Author: K.L.Manjunath & B.V.Nagarathna<\/div>\n
ITA.No. 997.2667\n\nIN THE HIGH coum' 0F\"K}\\r\u20aci\u00abATAKA AT BANGALORE\nDATED THIS THE 09TH DAY OF JULY, 2008\nPRESENT\n\nTHE HGIWBLE MRJUSFICE K.L.MANJUNA'_m'\u00bb::':'_:'._\n\nANI}\n\nTHE HOWBLE MRSJUSPICE B.V.NAGAEu\u00a7$THA\u00a3\u00a7A._ 3  ~  \n\n \n\nI.T.A.NO.997::fA'2OQ4~?  ;,  '* = S\nmrwszmn: ' \"\n\n1 THE COMMISSIONER d'F..fNP,0ME TAX \nC R BUILDING _  =   \n\nQUEENS ROAD,;:_BANGi\u00a7I.Oi\u00a7f:;'. \n\n2 THE ASST CoMIsS'rtj_NSR:\" TAX\n\nVv*CIRc\u00a3;E:e2('i}1;  \" AV\n]BAI}!GALDR.E'a  \n . '      ...APPELLAN'I'S\n\n(By Sri: M'S?' SESH_AGHA.\u00a7SA, ADV.)\n\n     _____ \n\n_ --vM;'S'!3LECFORNlC RESEARCH LTD\n* ..oLp' mnms ROAD,\n' WRGOPJAKAR\nE.'-\u00abANG-ALORE\n '  RESPONDENT\n\n AA   [TA \ufb01led u[S.260-A of I.'i'.Act, 1961 arising out of\n*  Qmgzr dated 10~08----200'7 passed in rm No. 245\/Bang\/2006\nfor' the Assessment Year 1999-2000, praying that this\n\n1Hon'bIc Comt may be pleased to:\n\n' VV \" \"i. formulatxz the substantial questions of law smted therein,\n\n allow the appeal and Set aside the Order passed by the\nITAT, passed in ITA 245\/Bangjzoo\ufb01 dated 10-O8-2007\ncon\ufb01rm the oldest cf the Appelatc Commissioner and order of\nthe Deputy Commissioner of Income tax, Central circle,\n\nBangalore.\n\n\n\nI'I'A.No. 907.2007\n\nThis ITA coaxing on for ORDERS on  day,\nMANJUNATH J, delivered the following:--   \n\nJUDGMENT\n<\/pre>\n
This appeal is by the r\u00e9s}\u00e9\ufb01t;a,_  Qh”a1:11V'”1::;1\u00a71\u00a7g Vihex 1 j 2<\/p>\n
concurrent \ufb01ndings of the order    <\/p>\n
the Income Tax    <\/p>\n
245\/ Bang] 2006 dataizx 10.’3.:’20b_?   under of
\nCommissioner of   Bangalore dated
\n17.1.2006   (A)-\n<\/p>\n
VI   the \ufb01ndings ofthe
\nDepu’i:y~   Tax dated 3o.3.2oos in\n<\/p>\n
2. .. LA T116;  bf ‘they are stated as hmeunden<\/p>\n
 .:’I”h.\u00a7: m\ufb01jio\ufb01denti assesses: \ufb01led its annual return of<\/p>\n
1  V   the assessment year 19994000 on 31.12.1999<\/p>\n
   income of Rs.78,98,397\/- under the regular<\/p>\n
Pxr\ufb01ii\ufb01i\u00e9ns of Income Tax Act. The matter was taken up for<\/p>\n
”  V1  The assessment was \ufb01nalized on 28.3.2002 under<\/p>\n
Section 143(3) of the Inooxnc Tax Act and certain additions<\/p>\n
were made under two heads namely, under valuation of<\/p>\n
closing stock of Rs.39,3S,906\/ – and excess 801-A dwuctioa<\/p>\n
claim Rs.6.24.612I–. Accoxdinglv. the tax was computed<\/p>\n
A<\/p>\n
and the assesses was called upon to pay Rs.43,32,969\/ -.<\/p>\n
mi”\n<\/p>\n
ITA.NO. 907.2007<\/p>\n
3. On an appeal \ufb01led by the assessee the Commissioner<\/p>\n
of Income Tax (Appeals), the Commissioner of <\/p>\n
directed the Assessing O\ufb01cer to exclude two ite;;’1s- 5:’ (<\/p>\n
the closing stock, as they were not  in   <\/p>\n
circumstances, the Deputy C0113-;1niss:i0x3ei*_)) cf <\/p>\n
invoking the Provisions of 27?_1(1)(e)—- the Tz\u00abix(“1′-‘:et’= L)<\/p>\n
}ev1;ed’ the penalty of Rs.9,4’f;\u00a730\/-. Agai.n\u00a7’-stV'(‘~.ssi\u00a2h the<\/p>\n
assesses \ufb01led an  income
\nTax (Appeals), which allowed on the<\/p>\n
ground that the _1-\ufb01e  against the<\/p>\n
ori\u00a7’n)a1″61dei*;ofA\u00a7%3ssss'”*m.V_:’e\u00a71t  seen allowed. In the light
\nof  of ‘ assessee against the order of<\/p>\n
assessme’t1t,((the) of Income Tax (Appeals) came<\/p>\n
   penaity cannot be levied under<\/p>\n
‘  of the Act. Being aggrieved by the order<\/p>\n
H  ‘eyj:..’vCemm1’ssioner of Income Tax (Appeals), he<\/p>\n
m\u00a7c;;u\u00a7((\ufb011e& an appeal, which appeal has been disnnssed” on<\/p>\n
V    gound thereby con\ufb01rming the order passed by the<\/p>\n
‘A’v.Cc)11im5.ssioner of Income Tax (Appeals). Being aggrieved by<\/p>\n
” ” ‘These two orders, the present appeal is \ufb01led ra1sm’ ‘ g the<\/p>\n
folloiwing substantial question of law:<\/p>\n
‘Whether the appellate au\ufb02m\ufb01ties were
\ncorrect in holding ihat the penalty levied cannot
\nbe sustained as the quantum additions have<\/p>\n
3″\n<\/p>\n
O<\/p>\n
ITZLNO. 907.208′?\n<\/p>\n
_. 4 _.\n<\/p>\n
been set aside by the Tribune! and which order
\nhas been appealed begfore this cow! and is
\nawaiting disposal?’<\/p>\n
4. Having heard the counsel for the <\/p>\n
learned counsel for the appc\ufb01ant submits <\/p>\n
matter is seized by this court on the   “of _ <\/p>\n
assessment, the appeal may be <\/p>\n
the appellant to initiate    <\/p>\n
of the Act provided the  bf;  ks; the ‘A<\/p>\n
Iegular assessment   “‘W\u00e9 sce some<\/p>\n
force in thc arguments. ‘ VA  ”\n<\/p>\n
5.   appcai is dismissed as
\nwithdras Vk    for the appellant to invoke the:<\/p>\n
:271(1)(c) pmvided the appeal fried<\/p>\n
  on’:s.ji;he:,.A’ongnna1′  sfder  of assessment in I’I’A.No.945\/2006 is<\/p>\n
#9.’?\n<\/p>\n
Sci].\n<\/p>\n
Judge<\/p>\n
Sd\/-\n<\/p>\n
Judge<\/p>\n
KV!l*<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court The Commissioner Of Income Tax vs M\/S Electornic Research Ltd on 9 July, 2008 Author: K.L.Manjunath & B.V.Nagarathna ITA.No. 997.2667 IN THE HIGH coum’ 0F”K}\\r\u20aci\u00abATAKA AT BANGALORE DATED THIS THE 09TH DAY OF JULY, 2008 PRESENT THE HGIWBLE MRJUSFICE K.L.MANJUNA’_m’\u00bb::’:’_:’._ ANI} THE HOWBLE MRSJUSPICE B.V.NAGAEu\u00a7$THA\u00a3\u00a7A._ 3 ~ I.T.A.NO.997::fA’2OQ4~? ;, ‘* = S […]<\/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-73107","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 Electornic Research Ltd on 9 July, 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\/the-commissioner-of-income-tax-vs-ms-electornic-research-ltd-on-9-july-2008\" \/>\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 Electornic Research Ltd on 9 July, 2008 - 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