{"id":84963,"date":"2009-11-30T00:00:00","date_gmt":"2009-11-29T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-s-n-sharath-kumar-on-30-november-2009"},"modified":"2014-03-22T11:22:56","modified_gmt":"2014-03-22T05:52:56","slug":"the-commissioner-of-income-tax-vs-s-n-sharath-kumar-on-30-november-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-s-n-sharath-kumar-on-30-november-2009","title":{"rendered":"The Commissioner Of Income Tax vs S N Sharath Kumar on 30 November, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Karnataka High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs S N Sharath Kumar on 30 November, 2009<\/div>\n<div class=\"doc_author\">Author: K.L.Manjunath And Kumar<\/div>\n<pre>1'31'-\\ C3 1 7 \/ 2004\n\nIN 'I'HE M10}--1 COURT 01--' KARNATAKA AT BANGALORE)\nI)A'i'i\u00a3[) '1'1~11s '11-'-1'15: 30'\"! DAY 01' NC)Vi\u00a3\u00a7\\\/IIBER \nPRESENT \"Vuu\n'1'}--11%: HON\"BLIr3 MR.JUS'I'IC}-33  If V'  T \nAND  '  V V A\n'I'H1\u20ac HONBLE3 _MR.Jus'1'1_C13   = \" \nI.T.A.No.:3V1'??[:.\u00a3;g}_Q\u00e9_1.v. V V V' \nBETWEEN:  '\n1.<\/pre>\n<p> The C01m1&#8217;1issi0&#8217;ner OE&#8217;<br \/>\nC.R.Bu&#8217;i1Ciing, V V<\/p>\n<p>Quet311sRoad,  _ _ _ _ K .\n<\/p>\n<p>Bangalore.      4&#8242; <\/p>\n<p>2. The Deputy C0:11missiL&gt;&#8217;11\u00a2i&#8217;Af3f I1*1e::fl&#8217;23Lx,<\/p>\n<p>Assess1We.:&#8217;.1.t.,  &#8216;  &#8212; &#8216; &#8216;  <\/p>\n<p>S}&#8217;)ec2iz;1l Ra11;_\u00a7&#8217;e:=&#8211;&#8216;3 <\/p>\n<p>C.R.BL1i1c1ing.. &#8221;\n<\/p>\n<p>Q&#8217;1.1ee11s..~3f?,()21&#8217;d, V __ ._   <\/p>\n<p>B2111ga}01*eI&#8221; _ &#8221; V   = V  ..A1-WELLANTS<\/p>\n<p>_ (BY SR1 V. s1+:sIT?I&#8217;A&lt;:V1:\u00ab&#039;\u00abiA1.z-ix. ADV.)<\/p>\n<p>V.  -AN D:~.\n<\/p>\n<p>Sh} 2&#8242;. _ S&#8221;T.&#8217;NA ..  E&#8217; \u00e91:E.1&#8243;:i.KE\\f&#8221;L&#8221;,Vl..I&#8217;11 211&#8243;.<\/p>\n<p>&#8216;   Pr0p;M \/ .&#8217;:\u20ac:.P.1feiE.\u00a7\ufb01.;&#8221;rJ&#8217;;Ei12:1 Jewe11c:1*y I&#8221;Iouse.<\/p>\n<p>1_\\ve,1&#8217;1 L,1\u00e9&#8221;&#8212;-Roe-_Ld. 2 &#8221;\n<\/p>\n<p> . B2\u00a711\u00a7_\u00a721](3IT@&#8217;  ..RESPONDEN&#8221;F<\/p>\n<p>  z\ufb01fv sR1\u00abA.s.smNKA1fa. \/&#8211;\\I&#8217;)V. FOR<br \/>\n&#8216; _ :4\/1\u00ab,\u00bb.&#8217;s,::1AR*m11_3GE&lt;;)<\/p>\n<p>@\/<\/p>\n<p>ITA 3 1 7\/ 2004<\/p>\n<p>This i.&#039;I&#039;.A. is filed under Sect.i.011 260A of the h&#039;1(&#039;.OI11\u20ac Tax<br \/>\nAct. 1961, arising out of order dated 22.10.2003 p::1ssecE _1&#039;..I__1 ETA<br \/>\nN().252\/Bang\/I998 for the aSsess1&quot;1&#039;&quot;1e111 year 1.99.}-92 fnfziyjrlg<br \/>\nthat this I~i()1&#039;1&#039;1:\u00bble Court 1112131 be 131eaSed to (i) i&#039;()1&#039;111u_}\u00e9:1,\u00e9&#8211;\u00ab.VtfE&quot;1c<\/p>\n<p>substantial questions of law stairsd [h\u20acF\u20aci1&#039;&quot;l, {ii} E111()V\\z7&quot;&quot;i,i7}&#039;E:&#039;Z&#039;i_Ij\u00a3}.Ca&#039;l&#039;~&#039;<br \/>\nancl set: aside 1.118 orders passed by the I&#039;11&lt;::ome &#039;.&#039;.&#8211;f\u00a3i:&lt;; \/&#039;_\\[5}L?\u00a71E&quot;i&#039;\u00ab&#039;1;1It&#039;:&#8211;,<br \/>\nT1&quot;ibU1&#039;1E11. E3a1&#039;1ga101&#039;e in ETA No.252\/B21I1g_\/  daicd _\u00ab<br \/>\n22.10.2003 and confirm the 0r_ci1e.r.__ of  t\u00a71:c?=.fv A;5pVc\u00a7}1Va1;e_ V<br \/>\nC0n&#039;11&#039;11issior1v:1&#039; c()1&quot;1\ufb011&#039;1m&#039;11g the 01&#039;de1&#039;jpz;1SS\u20acd. &#039;1\u00a5;)}\u00bb&quot;7 E1&quot;_1_t&quot;&#039;.VD_\u20ac&#039;.&#039;\u00a7V)&#039;Ll1}\u00ab&#039;V&#039;<br \/>\nC01&#039;11missi()1&quot;1e1&#039; of Enconle &#039;I&#039;z,1x, ASS\u20ac\u00a5S\u00a7.:1I1\u20acfji[.&#039;~ &#039;;Spe_(&#039;ti;.1_1&#039; R.\u00e911&#039;ige3\u00a3;J,:<\/p>\n<p>Bangalore. etc.<\/p>\n<p>This appeal con1ir1g&quot; on for h&#039;\u00e9aV1Fh1;g. 1k1ifs._c0!:-ty  V<\/p>\n<p>J.. delixremd the f0110wi1&#039;1g:~<\/p>\n<p>1. This appeal is by theARevc:1=}ue. c}1ai\u00a7\u00e9ng\u00a3:ivg&#8217;i.k1e: legality and<\/p>\n<p>c01*1&#8243;ect:1&#8217;1ess of  o;5\u00a3&#8217;\u00a3e_.: .pia.ss\u00a7$ci by&#8217; A&#8217;;.1&#8217;1&#8217;v:- uh&#8217;1&#8217;L?0111e Tax Appellate<\/p>\n<p>&#8216; Tribunal. I32111g\u00e9:!VQr\u00a5\u00a7 vi:1\u00a71V <\/p>\n<p>2. The SvV&#8217;=1:l1}&#8217;_&#8221;,%[I.&#8217;:&#8217;1}.V&#8221;1&#8217;5;&#8217;1&#8242;.&#8217;-_1VI~.q&#8217;i,i\u20acSLi0&#8217;i1S&#8221;Q1&#8217;la&#8221;? f1&#8217;21111\u20acd in 1111.9 appeal are<\/p>\n<p>simi.lar to i.11&#8217;c_V :3L1br5t:zi11vt:0ie:.\u00abE,7 qucs1&#8242;,i()1&#8217;1s of law 1&#8217;1&#8217;amec1 in<\/p>\n<p>.A.N_:d:3&#8217;32;1_00\/2004 \u00a7d\u20ac.t.\\.v_c_(:21&#8217;v1 the Revellue and the b1&#8217;0t:h\u20ac1&#8242; of the<\/p>\n<p>&#8216;a-sse.,3S&#8217;t;:: &#8216;v._IWLi1&#8217;&amp;l1i&#8217;  Mohzm. Today. we hawe allowed<\/p>\n<p>V  in part 1~:;?1m111(\u00a7i1&#8217;1gg the r1&#8217;1z11.t.e1&#8242; 1,0 the<\/p>\n<p>1&#8217;xssessiI51g_.C}f\u00a7&#8217;i(\u00e9e1&#8243; E10 find out. w1&#8217;1eT11e1&#8242; the cash $617.:-rd at {.1163 1&#8242;.i1&#8217;m2<\/p>\n<p> V'().&#8217;\u00a7&#8221;&#8216;SCAi&#8217;L1&#8242;&#8221;(.31:1 (\u00e92ii&#8217;1 be \u00a731&#8243;0u5;h\u00a3. i1&#8217;11.&lt;;) tax in the llands 0f&quot;e&#039;1ssct$sec: or 1101:<\/p>\n<p>Ix<\/p>\n<p>&amp;\/<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court The Commissioner Of Income Tax vs S N Sharath Kumar on 30 November, 2009 Author: K.L.Manjunath And Kumar 1&#8217;31&#8217;-\\ C3 1 7 \/ 2004 IN &#8216;I&#8217;HE M10}&#8211;1 COURT 01&#8211;&#8216; KARNATAKA AT BANGALORE) I)A&#8217;i&#8217;i\u00a3[) &#8216;1&#8217;1~11s &#8217;11-&#8216;-1&#8217;15: 30&#8242;&#8221;! DAY 01&#8217; NC)Vi\u00a3\u00a7\\\/IIBER PRESENT &#8220;Vuu &#8216;1&#8217;}&#8211;11%: HON&#8221;BLIr3 MR.JUS&#8217;I&#8217;IC}-33 If V&#8217; T AND &#8216; V V A [&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-84963","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 S N Sharath Kumar on 30 November, 2009 - Free Judgements of Supreme Court &amp; 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-s-n-sharath-kumar-on-30-november-2009\" \/>\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 S N Sharath Kumar on 30 November, 2009 - Free Judgements of Supreme Court &amp; 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