{"id":94101,"date":"2010-10-23T00:00:00","date_gmt":"2010-10-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-h-dasappa-sons-on-23-october-2010"},"modified":"2016-12-24T10:58:05","modified_gmt":"2016-12-24T05:28:05","slug":"the-commissioner-of-income-tax-vs-ms-h-dasappa-sons-on-23-october-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-h-dasappa-sons-on-23-october-2010","title":{"rendered":"The Commissioner Of Income Tax vs M\/S H Dasappa & Sons. on 23 October, 2010"},"content":{"rendered":"
Karnataka High Court<\/div>\n
The Commissioner Of Income Tax vs M\/S H Dasappa & Sons. on 23 October, 2010<\/div>\n
Author: Manjula Chellur B.V.Nagarathna<\/div>\n
@\n\nW 'I'\u00a7--EE1 I-1\u00a5(}H CGURT 09' KARNAT\ufb01sKA, BANGALORE\n\n,3 .\n\nE)A'I'EIZ) THES THEJ3 my 0? OCTOBER, 20:0' \u00ab   ;_. A' \n\nPR ESEZNT\n\nTHE HON-31,8 MRS. JUSTICE MANJ}.,: Lzf-. \n\nANS \n\nTHE H()N'Bi.E MRS. JU3rKi\"13:..,:B; V. NAz3A\u00a7+:;;=?H:x{A \n\nINCOME 1'A>\u00a7'aPPgAL_R\u00a7;3\u00a7i~2Qo4  \n\nBETWEEN:\n\n1.\n\n'V \" Bzixtgaii\u00e9re\" \n\nTbs Commissmxgea\". of I\u00a7_i:zcomt;~ tax  ' -- ._ .\u00ab\nC. R. Building  V .    \"   \nQueens mad\"  V \u00ab --.    \u00bb\nBajzgalerev  7 V\n\nThe Assistant C;0m331i:;$ii2Iit\u00e9\u00a3 sf\nins:x)me~Ta:>{, Liaentrai 'f3\u00a71'::_1\u00e9:--iV\nC. Btliiditxg  ' '\n(g_u\u00e9s;ms'E2Qad \n\n.,. APPE LLANT8\n\n  =  Advocate)\n\nANDQ\n\n  M[ 3. \u00a7*I.\" Dgcisappa 8!\u00bb Sons.\n\n vNG.I'~'\u00a32'_1, [Ti Cross\n \"WiE.s;31i;Ga1den\n.  Biangaierew 27\n\n RESPONDENT<\/pre>\n
T  ” (33; 311%. A. Shankar, Sri. M. Lava, Advocates)<\/p>\n
ir\ufb01i<\/p>\n
This I.T.A is flea 11\/ S. 2260A of the Income Tax Act,<\/p>\n
196} arising out of order datrzd 31.752033 passed in WA<\/p>\n
No.66S\/ Ba3:1g\/ 199′? for the assessment yegaijr  V’<\/p>\n
praying that this Hozfble Court may be eleasegi  ‘ -. ”<\/p>\n
1) folmuiate the substanii\u00e9ieiiieeetions-iof
\nabove; ‘  ‘  ”\n<\/p>\n
2? ..3Vf:3;tVe:d 7<\/p>\n
ii) Aliow the appeal and  the ergiers ‘psi-3S’ed ‘<\/p>\n
by the Income Taxj\ufb01sppeliate ‘I’1~ibu11a1,V..:13{anga1ore 2 V L’<\/p>\n
in {TA Ne.665\/ Bang\/13397 da2\u00a2dv31′,=7.2Qo3 and
\ncon\ufb01rm the order passed by ._i:he Assistant
\nCommissioner of I .e.<_21i'ue 'Tax,  Ci1eie–\u00a5,
\nBangalore, efe';-._ 3  ~ V.\n<\/p>\n
This Appea} being  heaifd  .. -reserved for
\nprenouncement ;;3f_J1id.gj;::”:e:1\u00a5t this\u00bb-ttiay, {Mianj Lula Cheilur,
\nJ., delivered ‘\u00a3he3″Q3lowi3}g:-   _  <\/p>\n
 . . ‘ .\n<\/p>\n
The _:qjL1estic>ns of law are raised in
\nthis appealg * A % ‘_<\/p>\n
1  egf\ufb01ihefher tEVieV.T[V’:1eibu&1r:al was eeneei in holding that
\nV””the*5S:t0\u20aci}\u00a3’_0f recii\ufb01ed spirit ef 33,980 litres worth<\/p>\n
V =  “E?esI’1\u00a7,;\u20ac1\ufb01,{.}V0Qf =\u00bb missing in the premises :31” the
\n\u00ab’ ‘assest\ufb01ee  directe\u00e9i by the S{ff:1I’Qh party which
\n“~Was__’E;neI:i1ded in {he works of accounfs cammt<\/p>\n
be treated as the income 01” the assessee?<\/p>\n
Q\u00a7”i&3het}1er the Txibmlai wax correct in reiyiug on
\n1 Certain extraneous materiai 119?; relevant to facts
\nof the present case and proceeded to farm an
\nogcsinjon based on conjectures and sumxises that<\/p>\n
there was 110 sales outside the books of aeceaunts<\/p>\n
by accepting the unreasonable
\no\ufb02iired by the assesstm without I*ec<)_;\u00a3t\u00a7.iug"'  '7' .'
\n\ufb01nding as to Whether the n\ufb01ssing spixit<\/p>\n
{mates} as incame of ff.i1e""&sscss;et:<\/p>\n
consequently recordeci a   _  1  <\/p>\n
The revenue is bcfam the  o\ufb01ia\ufb01 of the<\/p>\n
Inmme Tax Appciiate   13\u00a7:i\u00a21:i" 'C' in {TA
\nNo.665\/9'? dated     A' <\/p>\n
2. The   caxrying 03:1
\nits \u00a53usi\u00a7a5\u00e94$s:”::.””i\u00a7\u00a3i'”V.    concemeti with the
\nasse$s.iIj\u00a7Ve’1′:*.V:V,.:YQ\u00a7*\u00a3’;?.a~I:’:::(i’gji”  return of the income for
\nthe a$”$_\u00a2\u00e9s<:me\ufb01:1:V \ufb01n 31.12. 1993 declaring a loss
\nof   of the assesses came to be<\/p>\n
p};jt:1;:?:aa:sE;$ed_A u\ufb02\u20aci\u00e9;1"\u00ab.$g:\u00a7";\u00a3i0H 143{})(a) of the income Tax Act,<\/p>\n
' ;1i)5,1,–vV[herc\u00a7;iiatier referred to as 'the Act\ufb01.<\/p>\n
'  a search was conductsd in the<\/p>\n
\u00a7usi11c%$s f,:reB.'zises of the 5315365366 and missing Iecti\ufb01ed<\/p>\n
V "spi_;it bf 33,980 liters was detected. it was valued at<\/p>\n
 VRS;Ai6,0G,0%\/~ (rugmcs sixteen Lakhs) was missing. The<\/p>\n
" exp}a1::1a'\u00a3\u00a7;o\ufb01 G\ufb01ered by the Exccu\ufb01ve Dimctor was found to<\/p>\n
be without sl\ufb01astance aa the claim of mcti\ufb01c\u00e9 spirit bctixzg<\/p>\n
" Zthe assessee.\n<\/p>\n
converted to IMFE. ami sold could not be verified xa?if31\u00a7jz.1 _fa;1y<\/p>\n
proof to substantiate the same.\n<\/p>\n
4. The assessing o\ufb02icer, coneiucieci :2:-‘u”z~mg. cguzjse’ <\/p>\n
of regular assessment, that the  <\/p>\n
above has seen soid by tl:1e:a.ssessee_ <\u00a721tsic'.\u20ace'ti1e'_V bog}-ics\u00e9 of<\/p>\n
accounts. Hence entire Rs.  as the
\nincome of the assessee [':\u00ab.   an appeal
\ncame to be \ufb01legi befoygfe\ufb01exe  of Income Tax
\n(Appeals)–I,  authority" accepted
\nthe   'e\ufb02icer. Therefore, the
\n   011 6.5.1997. Aggrieved
\nby t11Ve'.s.s1.ne'_  be pneferred to the Income
\nTax _ AppeLIL3te'  Bench. The Tribune}<\/p>\n
  the reeii\ufb01eiispirit could not have been said outside<\/p>\n
Ftflt? _ Vbo\u00e9lisee  as the assessee was "under the constant<\/p>\n
'su\u00a7\u00a7e1visie~.1}.5'ef the excise auihoxzities. Thezefeie, the<\/p>\n
au\ufb02gofi\ufb01es were not justi\ufb01eci in holding that no materiai was<\/p>\n
AA fijimd \ufb01n\ufb01ng the search that the stock had been removed by<\/p>\n
In other woxds, the Tribunal accepted the<\/p>\n
explanation o\ufb01eie\u00e9 by the assesses: and a\ufb02owed.._{11e'
\nof the assessee on 31.?.i2003.\n<\/p>\n
5. From the orders of the,’Jtf\u00a3reeau.thQri\ufb01es, jWe5no’\ufb01e<\/p>\n
that there is no dispute so far as  beiiig–.,eonduc–:t,ed,b:o’n,V<\/p>\n
6.832 at the premises  fLhe Vhassessee ‘}”eeI1ya.”<\/p>\n
Observation of the V  si\u00e9orliage of
\nrecti\ufb01ed spirit to the was con\ufb01rmed
\nfrom the sfaie’ments e’i’ :V’i-\ufb01xenoy, Elistillery
\nManager $31136 Master, recorded
\nduI’i1;,g.the””eoui:*s;e:  10.8.1992 the Executive
\nDizeetor -of ..b’3r-‘-name D. Ravindranath gave
\nstatereeI1t:_”   Jehe de\ufb01ciency of rectified spirit<\/p>\n
ce1,\u00a71i1otA.be  but could. be only 21,000 1ts., since a<\/p>\n
 ,\u00a3}\u00a71tioii,A&ofA’fhe rectified spirit would have been converted into<\/p>\n
 ‘V  the same sold in di\ufb01erent forms. The<\/p>\n
de\u00abfen<\u00a7__e {lie assessee is that excise of\ufb01cials could 1101: \ufb01nd<\/p>\n
 AA any s'e,._ortage of any xeeti\ufb01ed spirit, therefore, presumption is
\n'   there was no such shortage in fact, as othelwise the<\/p>\n
H\u00e9excise officials would have de\ufb01nitely taken action a.gai1:1st the<\/p>\n
assesses.\n<\/p>\n<\/p>\n
6. The assessing authcsrity obse1ved3V_:\u00ab..”ti1\u00e9ii—-.i::’2_\u00a3\u00a7’ .<\/p>\n
explanations offered by the assmssee II1U,Ci1’v*–1;\u00a7lt\u20ac;I;”‘.i\u00abE,  V<\/p>\n
l\u00a3ittE3I’S datttd 23.12.1994 and 2?.19\u00a73.5\u00abA.iv4\u00a7Sr\u00a2{<\/p>\n
conjunctian with the statements of fin: ista\ufb01” 0f”$;’Vm:4_ass\u00a7:sS\u20aca_ <\/p>\n
recorded on 6.8.1992 311:1    by the
\nExecntiva Dirtictsr da;{\u00e9:’,”{.?\u00a7.’ ‘.  v’V.?]”h\u20ac as\u00e9\u00e9s\ufb01gng officer
\nwas justi\ufb01c\u00e9 in saying   the, Executive:
\nDimcmr ha\u00e9;  t0: _u \ufb01xa\ufb02ei’ and a\ufb01iel”\n<\/p>\n
necessary \u00a3\u00a70n._\u00a715;}:t\u00e9;\u00a3io13 Ag”1v.r:;1 the ‘explanation. Th\u20ac3}I\u20acf0I’\u20ac,<\/p>\n
he was r1’g_h_iA v_Sa.jg_rj\ufb0112g i?. ;5’va$ 21 srsliiserving statement and \u00e9id
\n1191*, re\ufb02\u00e9c\ufb01 i”}).\u00a7:  a\ufb02ahs. Ht: rightly opimitd that<\/p>\n
fhef\u20ac’m’3S  ‘C};akn ‘to .ihe \u00e9ffe<:t. that converted IMFL sold had<\/p>\n
 '~  ., i;:ei;r3;'a\ufb01:Co1i'n.:ted  thfiit was no pmof of the same. The<\/p>\n
  excise  daubt were ent:ru.sted with the duty 01' over<\/p>\n
s\ufb01shiilg t1;x(:'2'i{_.?'{ivitie:; of the ass\ufb01ssee bu: it is not possible to<\/p>\n
 C\ufb01\ufb02cl\ufb01\ufb01i\ufb01i. thai each anci every irreguiarity cemmittsd by the
\n  aA,\u00a7;;s\u00e9ssee was taken mate of by the excise o\ufb01icials. The
\n\u00e9igpp\ufb01llate authoiity — tbs GET (A) aiso was jus\ufb01\ufb01ed in hoidi\ufb01g<\/p>\n
mtilat it was gossibie that the assesses has devised Ways and<\/p>\n
means ':0 get over the irregularities COn1I\ufb01i\u00a7t\u00a7\u20aci' <\/p>\n
concealing them from excise authorities.<\/p>\n
7'. 011 6.8.1992 when the"eeri-ire};  at the V<\/p>\n
premises by the LT. o\ufb01icials in t1ie__p\u00a3'esenee' <\/p>\n
employees of the company  iaibso :3\u00e9.aha2ar"witfieesee, me-<\/p>\n
employees without an},<..:esiet:\u00ab3iiee'–ofxpreteetvvhaxse aecepteei<\/p>\n
the shortage of stock ii ef   If at all the<\/p>\n
empioyees 1\u00ab;;;3r;–\\}\u00a7 tihat;:\ufb021ei   taken by the
\nofficials  e.:e_;,is_V  have signed the
\n  pmtest. As a matter of
\nfact,:i:':1'1e'– "i:eta:\u00bb'iaecou11'\u00a3 by the IT' officials with
\nthe hei15'ef the assessee only. Any deficits<\/p>\n
orideimeets   meihod of the stock taken into account by<\/p>\n
.A  'tizie eiiie'}:\u00ab\ufb01e–..eught to have been objected to by the employees<\/p>\n
 ~_   particularly, when two e\ufb01ieials were present,<\/p>\n
ii:am\u20ac:ijf  A.J.I~{. Shenoy and Mr. SK. Bhewmik, who knew<\/p>\n
 A. ,\u20aci\u00a730lit" "the entire business. The fact that the employees 015'<\/p>\n
ii the assessee did not raise aily objection would enly lead to<\/p>\n
V presumption that there was no t3I'1'(}I' in the method of<\/p>\n
determination of stock determined by the officials. Much<\/p>\n
later on 10.8.1992, though the Executive <\/p>\n
Ravindranath gave an explanation, the said  V'<\/p>\n
not at ail convincing as he hag?   gi_:ve:'a'._ defensive i<\/p>\n
explanation. Even to give the queiiitiiy cf rectified <\/p>\n
must have gone through the reievant  iet3.1cii'~-;1\u00a7VIie"}3iiocess'<\/p>\n
with the assistance of }:1is  Heiice,. i.1,\/icanziot be
\nsaid that he was  was not able
\nto give p1*oper4e:X1:;_1ana.ti\u20ac5i:i  2 <\/p>\n
8" in   of the stock by
\nthe   of responsible and
\n was con\ufb01ntned by the letter of
\nthe Execuijve  only go to Show that after<\/p>\n
duei(ie.1ibe1:ai_i<)_i1isViithe' explanation was given. \ufb02ierefore, the<\/p>\n
  j\u00e9znzgihoiitvi; Ci'? (3.) was justified in concludiilg that<\/p>\n
 me z\u00e9\ufb01vijliilaflaffi\ufb02\ufb01 given by the assessee subsequently C8I1I10t<\/p>\n
3C('3.(j}C\\1_)ii3':dA'E1S the txuth. it is a just and proper conclusion<\/p>\n
 and '' \u20ac.1i\u00a31s the shortage of rectified spirit as on the date of<\/p>\n
 _ xse.\u00e9iteh was eonectiy determined.\n<\/p>\n
9, On the other hand, the erder of the Tribunal weuld<\/p>\n
indicate that it was based only on the explanation given by<\/p>\n
the assesses: nearly six months later. In the ab_se_;1ce”of 3179;<\/p>\n
material in\u00e9iicatixxg that at the relevant pOiI1t,”~.a_:i:” L”  <\/p>\n
of\ufb01cials had an occasion to certify’fIie”stne1;s in  eoixise eff<\/p>\n
their regular vigil over the Vpremise\u00e9’-_of the –.eassesSese;’-.Vthe_<\/p>\n
conclusion of the ._ is-._ csi1 <\/p>\n
imagination and S1.v1I’1];lViS\u20ac:STVA.-~~~~   the ..:*:ubsta.ntia1
\nquestions of law   of the revenue
\nholding that:  Tr-fbii\ufb01\u00e9iji  \u00abj:’~;\u00a7\ufb01\ufb01ed in piacing
\nreliance <\u00a7?21:':;:;ateri.\ufb01\u00e9},"  was not at all
\n .e9pe\u00a3usion in favour of the
\nasseesgeei' L V \u00bb<\/p>\n
 eppeai is allowed by setting aside<\/p>\n
t"J;e; dr<\u00a7e1' o1"'m\u00a7g'\u00e9pp\u00a7nate Tribunal confirming the order of<\/p>\n
   {1g&:)A;\u00ab._.3Vh0 ha\u00e9 Con\ufb01rmed the order of the assessing<\/p>\n
Judge<\/p>\n
Sd\/-\n<\/p>\n
Iudge<\/p>\n
sak.<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court The Commissioner Of Income Tax vs M\/S H Dasappa & Sons. on 23 October, 2010 Author: Manjula Chellur B.V.Nagarathna @ W ‘I’\u00a7–EE1 I-1\u00a5(}H CGURT 09′ KARNAT\ufb01sKA, BANGALORE ,3 . E)A’I’EIZ) THES THEJ3 my 0? OCTOBER, 20:0′ \u00ab ;_. A’ PR ESEZNT THE HON-31,8 MRS. JUSTICE MANJ}.,: Lzf-. ANS THE H()N’Bi.E MRS. JU3rKi”13:..,:B; […]<\/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-94101","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 H Dasappa & Sons. on 23 October, 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-ms-h-dasappa-sons-on-23-october-2010\" \/>\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 H Dasappa & Sons. on 23 October, 2010 - 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