Karnataka High Court
The Commr Of Income Tax Gulbarga vs M/S Mahur & Co on 31 August, 2010
Bench: N.K.Patil, S.N.Satyanarayana
EN 'E'E~§[iI E--{ESE-'i {7{3{.3'E'%3'.I' C}? }iE&§%{1?€!*:"§'2'-fiifk {IT£E.{€fT:iEE'E' E-3 EN ("Ki
AT G U Liffizffi-'€{:}:'%
:>;x;1'£::;:> 'i_'i~"i§.S H» +1 3 i my (:2? AUG{J'ES'£' 2010
PRESENT 4' "
THE: HQ;"~:"m.,,E', Mm; U8"_§f'1CE Nagaai->g:'}V:::;--...V Z
AM)
THE HON"BLE M£%;.JLJS'i'ICTE§ $5,N.S£Xfi.YANz%I€§Eg'$?}?;i;xI_A ';
INCOME TAX ApPE:AI_, ':*§n::§V}'9 I 5 Q1: .2'%§}c3€3
E3{+3'I'\?VE-EN:
1."H--.1I«: COMMISS'1ON_{£f%'-*3T:Lf 'INC-i'._)?Z.\'ri'.I;
*1'/\><, GULESARGA. » H INCOME: TAX,'-c1RcI,:g.:' 1. _ __ GULBARGA' " _ ' A_§>}>Ea1Lg-xN':':8
2. m:«: :)EPUTY C Om.414V";?3;Q;\:;t:z2§vV_QE' _~ {£327 sI21.AM1:E.T KU§w_AR'13E;Si1H'>;=§_N::)I:, A1fi)'\J.} M /:5. A1.'§ri;}XE*{ U R f?c.§>n<i.:=v.rxf;W " .:g§w'::> co' ?£'§'E?;AC'i"(3*5i%§"_;'*i LA: _£3AI"iA'iDUI%_' is:Ti;=gs':'I2'y' NAGAR _ «i:>;:_,1; .3_:%:xmR*:3: ROAED, G-ULBARGA M {E-%%i*ZE~3§3{}E'<J1l}£¥3i'\J'I' 4: ggtéaif SI}:is';22:3,R':"1=--:;xSAm:;:*§éI_ A_E'}'J.} VT .T§7E"iis 2-zppeai iiiefi 1.1n<ie-':r Sé3i:t:i<>1'1 26%}: of f:}'3e Eméoxiae Tax VVTfL"~A§:i",'V.395}_ a_1'.i5~:~;ing_§ <}u';i. Sf {}I'{i§?f dai;e3:d ,23..E2,2{}0E3 ;:};i.zss;§ee<.€ in ETA "£'>l<:i;'z§51/Ba:1g;"2{}{)2 for égirmt A$seSss:r;s::'1_€. 3_;€2z::.:' 1E§E}£:%~E7f4_. ;.>2*:13,r§:1§,§ «4 .~_»». M-W"
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1, § 3 '.?W1€1;.E":aé';' d<;%:tt<:§ cf e::iE.ssse{_>%1r:i.i<j>:1. :__».:§.g;'1=:éd §:)}._r zrsii p;r::"i.:1e:':<s; 2:1 215% E--J§,.é:f%g€%1'}i:é«:§«{I§{)§'1 <3? 't"_%":{7 ssszmzc §i)c:fo1":é f'jE"§é? Re.giss*:.m:' 0f §?'.£r_*r1';s3 is e:":s.«;s_se1":1':.:iz1E. amcti §:':£<3;2;:"2fi pzzri. to itrerzlt: the firm as {iisssa1.\z€:c.1 £31" 1191.'?
5» Vv"hs3i.i1e:' 'iim Dcp29u*t'.rI1<-211?: (72111 :"2x.§s@:
p:"cs;'L,1t11;3i.i<:>:1 urzxzier S€:<::ti<';:'1 1898;} e:>;i' é_i'm £f§~'»..:?g:éf_ ' .j' 112:) hoiii "E'.hé;EEf i"E.:".31 ifs; {mi ::iIi:<'~:&:s<..>Eve*{:§ (:22 :10:1--avajIz1b_i.I__ii.y <35 ;[1m'1'_}<::'1t.E.<.% ~~:»:': "
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2. We have 1'1céayc£ H13.A"iE:'z1;:fi'1e:1ci._{:;j)u1'i:::<:1"12i;3pe:=z.ri:1g for file appeilants a_nd_,.the:51;; I»s:a:"t}f;:%:_d* r::91:1£1sei. appea:r°1'1'1g for the :"€:sp0I1cEe1'1t,_ ....
3. "F11 e biiici' £_'aCt:S V<3«f ""i':h :5 are:
The i::~3.E:l;.fii*£1"1V§"'"whi(:]:1 E'1a.d u:1c1m'i:ai«;<;é1r1 the civil w:<j51*.[«;»f()r <é:>{E:c:2f;;11:iU:: of <tz.i;'1i_'2i:;1"1 a.r1ci other 2:1ii1'.<:%(_'i <':1"vii \,V€.)'E"RS in Upper .K:3'iS'}'11f£2§;V _ Frrg}'c:g:i:; ' ?§'i';<3 Sélid work. \V£'iE3 e.1.};E<T>'i:fi[.c:{£ to 0:35? _"'E;'1";i'R/izxilcéalkzipgsea. _I\giEziI'::.11' who }.'1a.pp<:%1'1--s to be {me <3? 1}} <3 p21r'm<;%rS "~«;fi'v'E.11€:'»firn1, .'vE_%"1:2 C():1st::rL:<:i:i0:': wcyrk was <t21r'ri_etii <;2'L.:i: by fiisz fima "-»._'d1z't'_f;2g".. "i:%f2e.5 21s$e$sn1€:m: yczirs 3.989438 in i€§€3(}~9E. '§.'hs': semi §_§_:'f1:vE:2.;f:,?;£ ::';£s2;:.?%<3s:se:ed this §_:':<%{';:1";<=?-= fox" i:E'2e.'ss.:;€ j~,x=%;;::*ss. 'I'E:';a-2 {i§:1'=f;;3u§.{% ;
44$ 2;11":'2.s:-;&:= in E€;'?E%:?»§3€?(_'.§ (>5 firzéxé :i%;<:f1j.i'.k'%1':'i€i?r11€' <3? ::?:Ea:1m §°<::: §_E'1<: é3X':§"£i 2'1..:m'>L:m. in §"£3f,~3§}{1'*.!ff:§ <1)? <:E.2=:§m mzazgét: bf; M21E':s,11: 2.1 g:32':::"'U;.:%:' of iijie :€.'§m': zinzti i:h«;> n121i'.i;c:" '€é:'E1E§ :°<;%f€:r:'ec1 in 2?:.r§i3ii::"2':t_i.:)n in yeagr' E989. S1lbS€qLl.&?I1fl}=", the zxwani WHS ;_gi\«-'£31': by {he 25;1"E:si*e4.r°:aj;.t;<._}:9~._m':
1.9.. 199{). 81.3%. w2:1::'.~: Eiied in ;*<?:s;pe:%{%i 0!.' i:._E:3aé 21w2u*_<:--Ea_ E:><§f'f:;ii"'c;%..T £1.31:
}eams3c:i Civii JLi{§gf;', £211. Yzxaigig" in AC. N_r..:.£7§_/ E S}S-§{3';" "E:%3_1jv.:T{j;»;';:':2_ t'f::<7€"
1{:211*;1ed Judge passed i,E"2.€:j:1dg;§r11t;=:z1f, <)1i'1.«?.7E 2:'l 993'>» .f§L't3¢é317éé:1fi-515: OE"; 13.? "1994, the E}.I1'l(_"3Li}TE wags; re;3ci<2.Ai§.?b£_i b_'y''.?v'§;:1i}E,11"V%,7\f1*I'{§'Cfi{€$Ct:i(§S€E(§'~ ' the elrzlouzrat in his§.v.i:'3.:%fi'f;»'--idz.i%:1 215ssesS111e11f, year 199396 011 tllé Réirrxi had aireg-xciy bf-:61] dis$0iW:d with" 1 A-SS€SSi¥1.g {}ffi(T('?1" 'M155 of the View t?f'12}i;." ji_ih'<'3 §i:§i;>1;:;3t. ;di_§(:§_{3$941"! by *:.i'1<=: i:1c:iiv'idL1a1 :'~3';'m>u}s:i be in firm. On tile sszlxid. _<_;;;1*(>1.1n«:i. I19 reg.»:>pe:1~.:=:c1«$1.6'asse53S1:1<::1t. for the e1ss€ss1'z1€:1.t: ya'>;2:11"s.-3 199182 to E;995--i}§j'--»11j1_<iVVafi.a3;;*"':a_ff<>rdi11gf ;'c;i~as=s(31:t1_;1':>1e:2 <:»p§3<>':"1:Lmit:y <:»i'he21:'i:1§; {fie 2i:?«;s§i§:~;s;ei%i%' «""_i;.1::T=:§;':.:g§,}1 his-; 21L:th<)ri5e=:€3(.¥ ratpr<3s;m':'E:2::i;'ive. fiifié v:gAss=::ssiI1g'"-- O:Efi.<:§%:" has p21$s§ed F€'E1S§3(:7$§5§}1§;§T}t. {):f"<ie:31_* iiated '4":Z«i§i"S5A;';?s. E§}9;E-3, 'z?%,g;§§§1'ia?ve.<'i by E',Ez€: §:;1"§?is;.=§" pa->:s%;s:;s;-;%{:i 23}? E..E:1<>: ;5'xs:;:e;z,%:5;:<;-éiixxggg *~._"€}ffi<fiC;f."i:1i"séE* 1'es;p<i>;1<.ic:1'n" hc*2"c§:": §3z1.s~: ziikégi em 2;i;;3§3e2.:§ 0:": §.h<é imiéae cg}? i:E":c §§' =:C;q::.§1'3:";*:i::-ass-s.im;cs" <3? §.m::<;>m<: 'E523-; §£%;3p:>2:§s}? {.3-§.z§E.32::§°g;a in §"i."£%. 6} his §m:.e:}§:r:e.€: euziji '§.i'm:"<_-:f<>1'€<.; {§i.i'€%{":'E.é;-'iii. 'é.i'§_<_% 27';:5s§€.s:;-ssi':':;_§ ('}ff:cf:é::* to deiéém '€}':<-5 z::.{i{iii:i<'>m:; in tihe E'3;221:'1<ii:%es sf '£'%'_1:;;* fimz. E3ci:'1§5" Z:§{§§§"§€?V€?{§ by "i',E'i€:T <:7:e:)mm<:>:: :"s:*{1a>:r 1'32-,1s_::'~s._;s;%£§ 1:3}; I%,h{'--: '§_'2*iEi>:ma.L €129 z:apg3:=2§12:m"€'s5 1'1c:=1'eir3 fa'-zit. 2'1<i%<:€:ss9;i::.;:_'t"eci ::_<:> ;,>rc;*.ss;a3:':d". 311:2; ;:ppcaE .. §s-:;§_§%Egiz1g app1'<)p:"iat:e rtiiief 215:'; ST,21§€{i smpr21.4 4? The pri:1<?:ipaE SL1bi}fiSSiC)I:i_...':éE§i%T1X-5é3.§&§€T'¥C:' i<:a_1*}.';:e(i cou:1se] for the appellants, the Triburiai is not justified in }101(.1i<:.1g 1'£321c.3i1<::d its fina1it,3,~ Whi-TI] by £11116 :;1ggg;1"ieved pa1"{'.ies.:~s amfi .Vvw'E";v:;>1;;1iw§:;* E1f:, p21'3".t:'1s=.~rssh:pWfirm, cam F39. s.=.s2.1:id to be dissalved wit.I*'1mit._ t11<3,rc:. 'é3.c:i11g'ix'; 'é;§_xTist.e1'1<:€ at: deed of' cii:=sss<.>iL11:ic:>::s. Lmder :'e1eva11t p3:o\.~'i:3i()11_s '~:)f'1.;}ie Act: and Whc3the'r 'z:}_1<-3 deeci of dis{$§<>.1;.1t.i{v;'ii*~s%:_gg11e:t=.cI §:>y"211}--------t:};iei~ pa1't.11<:*:rS Elffid prc:sem'.21i:;'.(}11 0f U16 san1€L_b€3fQf-:1. §{'eg_§is--f:.rz-u' 0fF'i1'ms is; <-3sse11t:.ia} 211.115} i1'm::graI_ part i.1's::21i" :;_.?1.e '§'§2fr:1:--_.:aéa {iisscdxzed or noii. f*':,::'th<3rz; the i<3r22rn*:=*.d " --«=.{E4;;:;: _;_i::_~:<:1 €§fiiiV§jT':§:{ 11:: p<>i1.1i: c):;N:;. E;E':21i;.. wh:2i;E':<;:r %:'E'1:=% i;)<:-':pz;§_:"ET.:":1e1'1'z: Cam }".'2_3;i4-.":'.~'§'i"?..}1€£i,_:§}.f'f;E§51,ZI]7t§3i,§{)II."t ':,m<"§::::* f3€<:'{,§.:}11 .£8E--3[ E} of mt: I::o.:>m.c Tgzx ?s.cft"E .1:_{;g__h«:>'Ed. i:h2.:E1, firm. is §1€){". €i3';s.e;s<;>'1ved an ;T1<7:r{>1,.:::1 0? 1');{i>i'1- '_,-.,'~V *"., ' ,'v °' ' ,_ ',. , ' . "f". ._Y, azém-=L:i2{b;}}i.y Si ;1u{.E"';@::t.;<? 1:133; :11;1i.:a):: {:31 ;<3<f{>:°{.L 1 news. :~::ubSi,z.mi;i;1E q":,1€s_si'§.<.3:'z:.~=; sf law E"I2.1V€j¥ IE}€f§i..§":{f*.E' E.§e<?§T: §f)€)§{£*.€fi§ Ems') :"1<>:"
<.%<:>:'1s§{.%€r'&:{§ by the '£':*£E}1..:r3z1L 'i"§:e1':3'E'<):"E:. 21:1. ms: <_mE&;{_>i';;. has? ee:1,::E:3.1:1..i.E:t:r:?<i §:1'1aL i;E:::: <'t<_>rnn1<>:'2 im;:>1.1g_{I'3s:<,f <.;:*c'i<=:;" pas~;:~3<;:{i _E:E"2c;-2 "£'1_'i'::m1:12:.1 isa 1iz;:.Y_3i{=: to bi? $6: 21s:;i<§_£=..
5. Ass 21ge2i1'1sT', *a.l'":i:I;e Elhfi §e:;z.I':r'36;3{E S{:'?Ii§{'3E" €jjf{f}'§Lv,E._'E>'};'-§':§¢"*§ ':1i.{§};3c2::%9§':":§.§§V for the respc)11d<:.I1t /' EESSCSSEG Srii.S.Pa1°{:11as2§r_;;11:'13;1.3r;__'1:1t,g;}9¥;g}i;; ConteI1d€d and sL1E:>sta11t:iat:ed i:Vh'<:< (é<)m:1:_1():1 ()_1f£i e:". impi;1gi1ec_1", passwd by {film iI1<t§qn1Lfi t:E'1a.L afE;r:1° due {t(3I1siderat'.i01'1 oi " <31': ii'1<2? fikz the i1'i1.C'.i'f{?:I'€111C€ \m:.11(:§_ £11531: be jE,,IS'E',i.fiE:'LbiE*.. Fu1"'£,her, he i"f}'.{1"1";i§;? 4.11 13.116 three a.L.:*{:1r1<)1*i1,ie.ss have not d(if(3i€i(3§i_§V118gf. 3}S V 1*:3€;_Li--ir <:3'd' fogxbe c1e3c:.i(.iE:d, }T1aviI1.gg 1"egard to the i'}e1.t;j%1:Vé3 "L-arid" r:fr<:i_z1ai1"1:%:f;21:1cC-Siii" the case and i;.I'12:1L 1111c"-2 I'U€1U'.€1' xxmy" be reqL1irg3€, .f{):'_ 'cQr;¢§1«:i(§;{at.i_on in 8_€Ti€3()I'('i&£II'}{.E€:¥ with E2x,1ra: by the 7 .V_'E'XS's:s<3$si:1g,()f{i£ie1ff A 'Vii AE7a.é;€';"_ 6-;~1:f<;-=.E"1,.:E <:<,::1s;-géde§:m.é<>:': G? 'é.E'::;,% a3:.,.:%:>misé;i<>1':.<§ <3? E"E:'z@ é.e;€z4:'r:iicirjx::j§;:{:':'1s<31 a.§3;;)cé2;::'iz1.g§ fan" Ei><3{h Ei":'1_e §3£1E'?"i{'?E-S, éézc. c3:":..§.y paém:
*:'*1'z:k'%. u;j1€§_?:wcs3 far <:<.:»:a:=s;:%s:':<;>;:*e¢1i':1'0:1: 321 Ehrisa pp<~32;:.§ is:
i < 3 2 9 {ii§3ss{}}v::%<;§ \s.2;c_Ei §,4..1§}E32 2-mggi it is aha ,<sg'>t:=.«::7:_£f'i<':: <?é-E86 $1" the s"e::s;p«:;m{:ie::"1i, ;" zzzzssssessw £hg::_, Em. E':a:--; <:<'>:'m'm.1r::<:22isci E33,.»-" §'":i.s:; {T{}E"I'.i.11}LiI"1i{iié1.'{i{3§1 <:ia£;e<:i §.Ti;G.}E}92 to 111a? r"Xfé§5$iSfi&?i,E'1.i" iihzzmxis;:si<mr:':1" Of Incéorrlcit Tzaxa {}1T1E'r3a.zgg{a $i'.2.1.'éi:'1g itilah i;'I'1£% f'E1":1': :"t:2:'1:T':§.1'1;:;{.'zzrider' many: amt} zséiyie {}f M/ ME11"1.ii1I' and C<>:11p2-my {ii5;:;;<_:37£gf'L=%;c$_"€3;",§:%,..fe 14.1992 2111:': the b11SiE1€':':~3S with 21.1} i.'i:e:.; 24J;s;s3€:?t;s;:._§4i:_':--'::;:;i'»ii'a?;s.i£_if:.i£:s3u siianciixlgg on 31.31992 heave beer} i;:21}<;€:.1'1 '<,>fi*;.;-*€?:jr };)y" E\;'I::13:jJ;21g?i11.g§ Parmer S:°i_M21i1ess_Ea21ppe1 I\/iahur' y~.»'}*;.'cf» wii_§,._€'%:;éj}1€i_1iu6 the $311110: as p1't)})rie:%ty c:o11c:er'r1 ;a'ad*ii: :15,~V={. {ii;~f;l}>:'::€;:::gi"f'tjhzitzg he has; 1'1<)i:
produced any EL11thénfi:icEé1t»<3Ci'5.'jz:E (jci;-;1.n1(%;1t" for Ii3z»1vi11g 'dC(3€3p'i;€d 11eithe1* by {)'ep.9{:ftmE}f:i'é. fi) 1"~ t,i1é"3;'p}3c1Iz1I1t; I'im'1. This alspect of th<:% nlatiief"-_i'1}.1s; ':1eit1fi'e1"'béE:1'}{)0i<:.eci into or «::<):1sid<-3r'ed nor
3.p:7)1'eciated by °*:3.1I" fl'1*(._3 A5i1:'€i:«V:* 21ut.}1()1"ii:ies. Further, it is Si:_gf1ifi£E2in'f'V110._Li1()f£e f.}'ié1'i1;.....g;e3 rightiy c::)1'1'E.c1'1cZed by the {:.2'm'1€:d {t<>:15:.1_§:c1 '3_;}p§:_;3;:?§2':\§A.,,{Gr t.1r1<: 2;:ppe}1a:.mssQ a:§.€,%'3:_<*:z' ii'; .. z§5a§s:%:s-s»si1'1;§ Qffififtif ,«;§15._V«tlitja""§Ij:<:.:r§1':ie: T2125: Appés-.11at:e 'E'1'ib1.:.1T:::'1i. }:'*:zws3 :"213iss(5r{i T"1.:§é4&:s:':,1I11;3i;l;i«c_)r1 %,_:.'n.:i <:f~'rSe<:1::i_e:m 189(1) of the in (?:€)}{'i1{': T27:;s<; ;'~X(rt: ts} h{)1d
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