{"id":93376,"date":"2008-09-22T00:00:00","date_gmt":"2008-09-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/vinod-kumar-s-jain-vs-income-tax-officer-on-22-september-2008"},"modified":"2015-01-15T13:43:35","modified_gmt":"2015-01-15T08:13:35","slug":"vinod-kumar-s-jain-vs-income-tax-officer-on-22-september-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/vinod-kumar-s-jain-vs-income-tax-officer-on-22-september-2008","title":{"rendered":"Vinod Kumar S Jain vs Income Tax Officer on 22 September, 2008"},"content":{"rendered":"
Karnataka High Court<\/div>\n
Vinod Kumar S Jain vs Income Tax Officer on 22 September, 2008<\/div>\n
Author: V.G Sabhahit S.N.Satyanarayana<\/div>\n
_ AND ;iP\n\nS; :NcQ\ufb01E fAX.dFE1cER\n\nIN THE HIGH COURT OF KARNATAKA\n\nCIRCUIT BENCH AT DHARWAD\n\nDATED THIS THE 22\"'nAy OF SEPTEMBER 2QQB\ufb01\":fP>\n\nPRESENT\n\nTHE HON'BLE MR.JUSTICEPVIG;SAB\ufb01AH\u00a7T*S ivj.'\n\nAND\nTHE HON'BLE MR.JUsT:\u00e9E S N.s\ufb01TzAmARAfA\ufb01A~~\"\nINCOME TAX APPEAL NG\u00ab26\u00a7\/2SO4\u00bb_AVP\nBETWEEN: V 'R A HP' 2\nSR1 VINOD KUMAR\u00bbS.JA1N\"JS=VV\nSUPREME PHARMA\u00a2,'- - . 2\n\nKOPPIKAR ROAD, ;~P..S\nHUBLI ' '. =~*\n\n... APPELLANT\n\n(By sri A sHANKAR;\u00bbAb\u20ac);' )\n\n=WARB*2_:3}ufx_\"P\n\nHUBLZ P\"~'\n'.'* RESPONDENT\n\n{By \u00e9:iVg v SHESHACHALA, ADV.,)\n\nV \"._\u00a7HIS I.T.A. FILED U\/S. 260A OF THE INCOME\n\nV, .;$A; ACT, 1961 ARISING our 9? ORDER DATED\nP=_23;12.2003 PASSED IN ITA NO. 622\/BANG\/2003 FOR\n\nv._ '\u00bbVTHE ASSESSMENT YEAR 1998~99 PRAYING THAT THIS\n' \u00bb4jHON'BLE COURI' MAY BE PLEASEB TO FORMULATE THE\n\nSUBSTANTIAL QUESTION OF LAW STATED THEREIN AND\nALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE\nTRIBUNAL BEARING ITA NO. 622\/BANG\/2003 DATED\n\n\n\n23.12.2003 ON THE VELIDITY OF ASSESSMENf FOR THE\nASSESSMENf YEAR 1998~99 ETC.\n\nfHES I.T.A. CGMING ON FOR HEARING TH:s7pA\u00a7;fW\n\n5333331! 3., DELIVERED THE FOLLOWING:\n\nThis appeal by the assessee is filed bei\ufb01gfVr\n\naggrieved by the order passeq by\"the_lnoone\u00abta%\nAppellate Tribunal,f Bangalore*gBen\u00a2h_ \ufb01e; in\n:TA.No.522\/sanga\/2oo3*f\ufb01at\u00e9d.gfS}12;29o3 for the\nassessment year. 199a~\u00e9\u00a7;.\u00a7sgf;\u00a3m;\u00a7gg the order\nPassed by _{th\u00a7\"h;C\u00a7mmi\u00e9$i\u00a7h\u00a7?ii\"or\u00ab Income~tax\n(Appealsl;i\ufb02uhli\ufb01ohhoainturn had confirmed the\norder passed by the as\u00a7e\u00a7sing authority, wherein\n\nthe transaotjonuoeciared in the regular returns\n\n' \"as unexplaied investment under Section 69 of the\n\n'>:na\u00a7meetag.Ac\u00a7;v1961.\n\nl2.*fhe substantial questions of law arises\n\n'7\ufb01or+our determination in this appeal are,\n\n1) Whether the finding of the Income-Tax\nAppellate fribunal that the sale\ntransaction as revealed in the regular\nreturns filed are taxable under Section 69\nof the Income-tax Act, is perverse or\narbitrary for non consideration of the\nmaterial fact as to whether the goods that\n\n\\g2h\n\n\n\nare sold under the transactions relied upon\nby the assesse are the same goods which had\nbeen declared under the application filed\n\nunder Voluntary Declaration of lncome\\_\nScheme 1997, which was accepted 'by \ufb01th\u00a7 ux\n\nrevenue?\n\n2} What order?\n\n3. The above substantial qsestions*of law'WA\n\nhave been answered in :TA';V1No,18\u00e9;*2\u00e904 on\nidentical facts and law decided on 22l9e2G\u00ae8 by\na detailed order prononnced senarately.\n\nappeal; ITAlN\u00a7318\u20acj2GQ4\u00a2_which is applicable on\nall fours to theWfects of the present case, we\n\nanswer the substantial question of law No.1 in\n\n. daffir\ufb01ative and s\ufb01bstantial question of law No.2\n\nias\"\u00a7er final order and pass the following:\n\nORDER\n<\/pre>\n
The appeal is allowed. The order passed by<\/p>\n
A {\ufb01ne *Income-tax Appellate Tribunal, Bangalore<\/p>\n
-Faeecni ‘C’ in ITA.No.622\/Bangalore\/2003 for<\/p>\n
u< assessment year 1998-99 confirming the order<\/p>\n
passed by the Commissioner of Income~tax Hubli,<\/p>\n
who inturn had confirmed the order passed by the<\/p>\n
Via<\/p>\n
Assesssing Officer, Hubli is set aside and t<\/p>\n
'1';_\/<\/p>\n
matter is remitted to the Assessing Office: t_<\/p>\n
passing fresh orders in the light tqf<\/p>\n
observations made in the body at the Crder[ a<\/p>\n
 eM_ tt'@3\u00e9hL\u00a7F4_t:m.\n<\/p>\n
   7″595  <\/p>\n
Nd\/<\/p>\n
crE,”,<\/p>\n
‘@t\ufb01eM”‘<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court Vinod Kumar S Jain vs Income Tax Officer on 22 September, 2008 Author: V.G Sabhahit S.N.Satyanarayana _ AND ;iP S; :NcQ\ufb01E fAX.dFE1cER IN THE HIGH COURT OF KARNATAKA CIRCUIT BENCH AT DHARWAD DATED THIS THE 22″‘nAy OF SEPTEMBER 2QQB\ufb01”:fP> PRESENT THE HON’BLE MR.JUSTICEPVIG;SAB\ufb01AH\u00a7T*S ivj.’ AND THE HON’BLE MR.JUsT:\u00e9E S N.s\ufb01TzAmARAfA\ufb01A~~” INCOME TAX […]<\/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-93376","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nVinod Kumar S Jain vs Income Tax Officer on 22 September, 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\/vinod-kumar-s-jain-vs-income-tax-officer-on-22-september-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vinod Kumar S Jain vs Income Tax Officer on 22 September, 2008 - 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