{"id":79227,"date":"2010-03-01T00:00:00","date_gmt":"2010-02-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-sri-lokesh-m-on-1-march-2010-2"},"modified":"2017-04-06T17:27:10","modified_gmt":"2017-04-06T11:57:10","slug":"the-commissioner-of-income-tax-vs-sri-lokesh-m-on-1-march-2010-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-sri-lokesh-m-on-1-march-2010-2","title":{"rendered":"The Commissioner Of Income Tax vs Sri Lokesh M on 1 March, 2010"},"content":{"rendered":"
Karnataka High Court<\/div>\n
The Commissioner Of Income Tax vs Sri Lokesh M on 1 March, 2010<\/div>\n
Author: K.L.Manjunath & B.V.Nagarathna<\/div>\n<\/p>\n
<\/pre>\n
aaaraaggm:   &<\/p>\n
E<\/p>\n
 ‘\u00a7’\u00a7~\u00a7\u00a7Z? Eiii\ufb01\u00e9 {L?:{}E,4.’e’\u00a7’\u20ac’\u00e9’ 5:22? \u00a7\u00a3%\u00a53;E\\\u00a7A’\u00a7’A}{A A’?  _<\/p>\n
:;>\u00a7\u00a7\u00a7\u00a7:,}1*\u00a7::s ‘.%T”}-{E3 :8′? 53%;? :%\u00a7:E %%%.%;z\u00bb\u00a75N(.:*Vi’;:s.;}}%::\ufb01;g  A
\n _
\n“E’}\u00a7E’; E–\u00a7{}.’I”=\u00a3’?3.L;E  E3-..\u00a7%,.\u00a7};*;\u00a7GA\u00a7?;%T\u00a7\u00a3NA<\/p>\n
.E”i’.zUT*\u00a7\u00bb.:’\u00a7j:\u00a7_3’%– gr}?  ” <\/p>\n
. “}’_\u00a7z{:: {f;a’;\u00a7:1z’:1i.s?::.\u00a7\u00e9:\u00bb3;er 6:35″  ”<\/p>\n
E’:1s:.G:::\u20acn’E’;3::.;V5\u00bb _  .4
\n(fE,’R.;E’\u00a7:\u00a7_’:.:\u00a7}_:::E;g%:3.g;;  *   ‘
\nQi\u00e9\ufb01iiii\ufb01 \u00a7%’3{3a\u00a35\u00a7–,V ”  ”\n<\/p>\n
\u00a7%ar3ga%a;*\u00a2.%~v V’ 4′<\/p>\n
_ , “\u00a7’\u00a7f3\u00a7: ;’%:23i$\u20aca1f{{rii\u00e9gizzgkigsiiyii\u00e9x’ Sf Ezzcsmi-3 Tax
\n‘ ‘  __ {Z-E.v;t.*{‘:’\u00a7a,._’-L\u00a7{}E”v~-E2},
\n.’ .  E. }_?3u;_ii;\u00a7\u00a7;1g,,.\n<\/p>\n
  ‘\u20ac3::&\u20ac:\u00a7”s Rz:\u00e9s:\u00a3i,_’,.\n<\/p>\n
~Ba:’::gai0\u20ac%%,  ..,;%\u00a7*?\u00a7s::Rm:~\u00e9*z_*;’s<\/p>\n
Vj ~ .\u00bb 2.  Vi-Sri %;E,”22′,S\u00e9shac\u00a71aj3, \u00a7%\u00e9v._}<\/p>\n
 ” E,<;Ei\u00a7sE2 M
\n .. ..\u00a7~'~1\u00a7\u00a7\u00a7:ga$ar;dra '\ufb01iiz\ufb01gg,<\/p>\n
fssiaciiwaia Past;\n<\/p>\n
B\u00e9gur Eiabia H.  _
\nBa.11gal0*r*::~68;, mIRESPtSi}\u00a7:’\u00a5’ET>’f.2_3.\\\u00a3’if<\/p>\n
{Sri A\ufb01hazliiar 8% \u00a7vi.L-avg, ;\u00a7<iv$.}<\/p>\n
This ETA filed :3\/3,2534; {f\u00bb'i7'"M?'\u00a7."".z*'\u00a5\u00ab(3&'?i,"..' :\u00a7\u00e9{1 \u00a5 \u00a7;:*\u00a7S"}::\u00a7;g km: :  M
\nG? Qrdex" dated \u20ac)9.{)3.'i2{35,\u20ac)\u20ac;;\u00bbz.\u00a73as$ed"'-  E'i_'A<\/p>\n
Not I84G,!Ba:1g,='2GG4, far the assessmant' –.fv"ea:{': :2\u20ac3\u00ae\u20ac}?iZ?}<\/p>\n
grayixag tr; {1} fmmulatc th\u00e9 -.$u\u00a53sis2_:1i:ia\u00a3 q{:\u00e9sg:\u00a7Qn$_,lGf" E2333<\/p>\n
states? therein; (2) aiimsz the ap";:\u00a2a,i 312:? S3: _%:1s\u00a7V:\u00a7e":he Qrder
\npassad by {E16 KAT Bangalam "in ETA \u00a7EG;1\u00ab34Q\/Bang\/2004
\niiafzed G9,{}3.2{!G\u00e9 and cGr::'i1'=:m;* \ufb01gs: 016.2:-::*"A 31' \ufb01gppellai\u00e9
\nC:::1n111i5si0n<::1* confii-'{}:j\u00a7%ng*_ the " ~-s_)';.'f::1_?::~1=*_ passad  {ha
\n\u00e9ssistaizt Sammissionaz' \u00a3\u00a7\u00a7'.*{:1s:::::i::;::, Tax, $\u00a7.;:*cie~1@{}}
\nBangaiare, in the imtsres:_ef'3'&3.$\u00a3:ic3":11i\u00e9lg:<i\u00a7z3it\u00a7;.<\/p>\n
This   611% j. Vf{\u00a7f"""E1\u20acariI1g this day,
\n\ufb01AI5IJi3'I\\IA;TI{ –;; "<'i't;\u00a7,i5V\u20ac;\u00a7j–~:;f{' -iifiigt f::rgiie\u00a5:i:1g:<\/p>\n
fggg\ufb01\ufb01sxw
\n"\u00a7"\u00a71\u00e9" \u00bb.\u00a7;p\u00a7}\u00a2V\u00e9;E._  '8%\u00a7,:z1iE:?\u20ac\u00e9 U} SEISWSE' the faiigws\u00e9zig
\nS::\u00a72:\u00a72f;\u00e9\u00a72%iaZ qi\u00a7\u00a2.\u00a7fi@n\u00a7 Q? 232?:\n<\/p>\n
V. . }.E’;” “\u00e9\ufb01s’f}V*:s;_:i”:&1′  “Fr\u00a7%3:zr;ai ‘ia-*a8 C\u20ac3r3″‘I”\u20ac\u20ac?L if; Emi\u00e9\u00e9gig that<\/p>\n
”  —   &\u20aci3{}i_1\u00a7’i’\u00a7; and @316? g\u00e9aisrzgeizig \u00a7;t*@m
\n ii\u00e9\ufb01\ufb02ifi\ufb01 cgizizai ha ::emgm%\u20ac{?; ha}: is Wr\u00e9iftaia
\n” @:i*’:’ \u00e9i$?;Z:’i:a:$ ‘bas\u00e9g *$Q\u00a7’E$’Ei\u00a7ti};\u00a7i\u00a7 Ewaiis as? asagzmrzia<\/p>\n
 \u00e9ixif; zg\ufb01zger \u20ac\u00a7G{E\u00a7E\u00a7};’i\u20ac};T\u00a5E.$ witiz\u00e9zz \u20ac216 msafimg af
\n\u00a7}\u00a7’0’i?\u00a7fs3\u00a7f:%iT\u00a7S 53%’ Seatiimts 44% ;33:*\u20aci:::u}.a;*\u00a7\u00a7f \u00a7\u00bbif’\u00a7\u20ac\u00a7\u00a7;<\/p>\n
::\u00a7z–:::s\u20ac E} 3% E5′ 6%’ \u20ac\u00a7<:\u00a7}\u00a7azzafi;\u00a7.s:}r: \u00a373 s:_\u00a7";2$\u20acci\u00a7a;?: A z}?<\/p>\n
$\u20acCi\u00a7{\u00a7f: E3} zzzaksa E {i%3{,i\u00a71::i\u00a70\ufb01 '\u00a7%:':%.%r\u20ac\u20ac{\u00a7 a 883%<\/p>\n
&\/<\/p>\n
{JV}<\/p>\n
11:%':\u00e9::%z \u00a7}{}{'\u00a7{S <3? 8{':\u00a3?<3\u00a7,\u00a7i}'?.3 aiiii ::\u00a7{:{::';:\u00a7:\u00a7:\u00a7':i'}SVT. <\/p>\n
:12 ai1':'\u00a7,ai:":s:%’*.<\/p>\n
a{::<:<;z::":'ts zmzi s:\u00a7<:2::: 213.2263: as zgzfa z;:::\u00bb\u00a7;. :':\u00a7'2{f;::\ufb01=21\u00a7';'2<23,\u00a7 :\u00a7*:%,$ \u00a7{\u00a7:\u00e9:1::g \u00a7\u00a7’:::_2,<\/p>\n
\u00a7Ei\u00a7?\u00a7ZE\u20ac.\u20ac\ufb01E’if;1i’\u00a7C\u20ac \u00a323?’ \u00a7’.>a::3\u00e9\u00a7 a<:{:{}1:1"\ufb01:.s :*:3\u00a7t1\u20ac:%:%:%.\u00a7;':g" ;'=\u00e9;$e",%;::':':~%;~ <\/p>\n
arzszii i%':\u00a7':{~: \u00a7:.i_:i'Z1{)'i;'\u00a7':'E' ':::t\u00a7:%"\u00a7.if'3{:a%,\u00a7;–. . \u00a7"se\u00a7..$\u20ac_:\u00a7\u00a3  '2;%?%'"z\u00a7\u20ac:\u00a7.":<\/p>\n
'\u00a7E:":&1';<:\u00a7.:3E S?,\u00a73\u00a7_;\u00a7ET\u00a3\u20aci'1'\u00a7}5\u00a7~~-_3I'\u20ac3 -~.,\u00a7}I"\u20ac'3\u00a7}\u00e9};"\u20ac{i VA.\u00a7a<3:;\u00a7d E36
\n~3;i:.\u00a7'\u00a7\u00a7;<:'\u00e9_r::_:*:;t :.:<;:j:":"g3%{:\u20ac'a;.:{;{: ;%?f<;a:* %;;E-':\u00e9{:- A\u00a7\u00a7':T2\u00bb;*_\u00a7}:}$::s of ;'3{:<:{i<:::
\ns%A\u00e9'a 9:? E313 ;'\u00a7{:f: ' <:%;:::_: ij~%"::*:'i;a;g;'\u00a7";~:'._':A ..:%%1_iCif:. s%;a{\u20ac:1"3{::":"is<\/p>\n
*=m:':2i\u00a7{E "'.._:'\u00a7s:\u00a7i::  a{;z::1:";:5zi;<%}};-"'_j_'~. 2  ixsie a\ufb01aauzai.<\/p>\n
e~::% $6? 53155}; \u00a7”1i’f:i\u00a7E’\u00a7\u00a7’ig,<\/p>\n
2  _ ‘%}\u00a7\u00a7:\u20ac::”: _  ~ , ::’:a{.::~<\/p>\n
%:\u00e9;:\u00a7”\u00a7’3;\u00e9::s;’\u00a7 \u20ac{}\u00a5,;\u00ab5\u00a7’E$v{-‘:\u00a7V fi}\u00a75’.. %%..::\u00a7”:\u00a7T2 aha: pa:*\u00a7\u00a7<~::2 :.-_?;z:E3;21\u00e9,E. $33.33: $316<\/p>\n
" r  \u00a73:\u00a7\u00a7fz'fS'\u00a7:a\u00a7:j\u00a3\u00a7TaiVM_ {\u00a7:2<\u20acS%;\u00a7_:*;:3:i:\u00ab' Q? Eai\u00e9s' fmzizs\u00e9i \ufb01g': 3:133 \u00a33;'\u00a71?\u00a7}\u20ac8\u00a7 9&3:<\/p>\n
 \u00e93\u00a3f\u00a7.;*37%:\u00a3:;:':3;\u00a7':'%:\u00a7::%\u00a7:\\:~$:. Eh:-:= \u00a7f{f'\u00a7f'\u20aciE1E\u00a7$ 53}? E223 @:'e;\u00a7<3\u20ac sf {hi3 {3<:r:.::'\u00a7. ix<\/p>\n
.\u00a7"E.";~1'%.\u00bb\u00a7*\u20ac@,\u00a7;';%i\u00a7\u00a7\u20acf?z_\u00a7 333:3 %${}E}}”?.{?C\u20ac{,<'3{I\u00a7 I;::a%:tA\u20ac\u00a7'$ -:;:r<\u00a3:;;.\u00a7;, r:i;:?S:::,%s::;\u00a73':g<\/p>\n
r__':E'},<m: \ufb01\u00a7}'\u00a7?\u20ac'.\u00bb:E\u00a7 {;z\u00a7_':,\u00a7":\u00a7;:a\u00a7 a:’3;s:.x:\u00e9:.\u00a7’=%.:’2g ‘$325 :3′:\u00a7:;$’%.\u00a7.\u00a7;\u00a7\u00a7a\u00a7<\/p>\n
   :::g}:sI::%:’:4\u00a7{2_\u00a7’:s af ‘Em.-%\u00ab;’ \u00a7\u00a7\u00b0:2;’:’:<-"xi \u00a3\u00a7\u00a7:j,8iZ}.$?. {E13 2"<~':\u00a7\u20ac\u00a7m3;:=::<\/p>\n
C"\n<\/p>\n
\u00a7;%2′;z:$iz=;\u00a7 22%;’: \u00a7E1\u20ac3\u00a71* 3uE’3:z’:i\u00a7:::i<3;*s; $13.5: app\ufb01ai is {\u00a7\u00a7:\u00ab;3;:;7.:ss;e:{%\u00a7 "'  <\/p>\n
azgw<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court The Commissioner Of Income Tax vs Sri Lokesh M on 1 March, 2010 Author: K.L.Manjunath & B.V.Nagarathna aaaraaggm: & E ‘\u00a7’\u00a7~\u00a7\u00a7Z? Eiii\ufb01\u00e9 {L?:{}E,4.’e’\u00a7’\u20ac’\u00e9’ 5:22? \u00a7\u00a3%\u00a53;E\\\u00a7A’\u00a7’A}{A A’? _ :;>\u00a7\u00a7\u00a7\u00a7:,}1*\u00a7::s ‘.%T”}-{E3 :8′? 53%;? :%\u00a7:E %%%.%;z\u00bb\u00a75N(.:*Vi’;:s.;}}%::\ufb01;g A _ “E’}\u00a7E’; E–\u00a7{}.’I”=\u00a3’?3.L;E E3-..\u00a7%,.\u00a7};*;\u00a7GA\u00a7?;%T\u00a7\u00a3NA .E”i’.zUT*\u00a7\u00bb.:’\u00a7j:\u00a7_3’%– gr}? ” . “}’_\u00a7z{:: {f;a’;\u00a7:1z’:1i.s?::.\u00a7\u00e9:\u00bb3;er 6:35″ ” E’:1s:.G:::\u20acn’E’;3::.;V5\u00bb _ .4 (fE,’R.;E’\u00a7:\u00a7_’:.:\u00a7}_:::E;g%:3.g;; * ‘ […]<\/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-79227","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nThe Commissioner Of Income Tax vs Sri Lokesh M on 1 March, 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\/the-commissioner-of-income-tax-vs-sri-lokesh-m-on-1-march-2010-2\" \/>\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 Sri Lokesh M on 1 March, 2010 - Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-sri-lokesh-m-on-1-march-2010-2\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2010-02-28T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-04-06T11:57:10+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-sri-lokesh-m-on-1-march-2010-2#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-sri-lokesh-m-on-1-march-2010-2\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"The Commissioner Of Income Tax vs Sri Lokesh M on 1 March, 2010\",\"datePublished\":\"2010-02-28T18:30:00+00:00\",\"dateModified\":\"2017-04-06T11:57:10+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-sri-lokesh-m-on-1-march-2010-2\"},\"wordCount\":728,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"High Court\",\"Karnataka High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-sri-lokesh-m-on-1-march-2010-2#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-sri-lokesh-m-on-1-march-2010-2\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-sri-lokesh-m-on-1-march-2010-2\",\"name\":\"The Commissioner Of Income Tax vs Sri Lokesh M on 1 March, 2010 - Free Judgements of Supreme Court & High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2010-02-28T18:30:00+00:00\",\"dateModified\":\"2017-04-06T11:57:10+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-sri-lokesh-m-on-1-march-2010-2#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-sri-lokesh-m-on-1-march-2010-2\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-sri-lokesh-m-on-1-march-2010-2#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"The Commissioner Of Income Tax vs Sri Lokesh M on 1 March, 2010\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"The Commissioner Of Income Tax vs Sri Lokesh M on 1 March, 2010 - Free Judgements of Supreme Court & High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-sri-lokesh-m-on-1-march-2010-2","og_locale":"en_US","og_type":"article","og_title":"The Commissioner Of Income Tax vs Sri Lokesh M on 1 March, 2010 - Free Judgements of Supreme Court & High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-sri-lokesh-m-on-1-march-2010-2","og_site_name":"Free Judgements of Supreme Court & High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2010-02-28T18:30:00+00:00","article_modified_time":"2017-04-06T11:57:10+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-sri-lokesh-m-on-1-march-2010-2#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-sri-lokesh-m-on-1-march-2010-2"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"The Commissioner Of Income Tax vs Sri Lokesh M on 1 March, 2010","datePublished":"2010-02-28T18:30:00+00:00","dateModified":"2017-04-06T11:57:10+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-sri-lokesh-m-on-1-march-2010-2"},"wordCount":728,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["High Court","Karnataka High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-sri-lokesh-m-on-1-march-2010-2#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-sri-lokesh-m-on-1-march-2010-2","url":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-sri-lokesh-m-on-1-march-2010-2","name":"The Commissioner Of Income Tax vs Sri Lokesh M on 1 March, 2010 - Free Judgements of Supreme Court & High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2010-02-28T18:30:00+00:00","dateModified":"2017-04-06T11:57:10+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-sri-lokesh-m-on-1-march-2010-2#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-sri-lokesh-m-on-1-march-2010-2"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-sri-lokesh-m-on-1-march-2010-2#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"The Commissioner Of Income Tax vs Sri Lokesh M on 1 March, 2010"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/79227","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=79227"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/79227\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=79227"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=79227"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=79227"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}