The Commissioner Of Income Tax vs Ms Indramma on 15 July, 2011

[Cites 0, Cited by 0]
Karnataka High Court

The Commissioner Of Income Tax vs Ms Indramma on 15 July, 2011

Equivalent citations: 2012 (3) AIR KAR R 693, (2012) 3 KCCR 129

Bench: V.G.Sabhahit, Ravi Malimath

 

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SETWEEN:

1, The Cemmégséenes' ef Esrcsmeﬁax
CR. Building
Queens Read
Bangaisreaﬁéﬂ 381,

2a The Deguiy C€3mm§SS§QF:é:".._fC3f Er:£{}_rré€§{Ea~:§ A  
Ceniral C§rc§e»2{1} '   
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(By Sr? §'v?.v, Sesha;€ha%af,A.»,f:--:'§.:f::3Ca-:§;E%'_ 

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S3dash§vn§:.gar% " "

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a:*§§;*.;2§" wt '::%'j_::§€*§ez' éaiaeé 1L§?§Z:3§E gasses if: §"'§'":% Fxiag
§233}45~§§ﬂ__§;3Z§§2 fﬁi' the ﬁsaegsment years 3.§§§~%

 ' "§:«;ra*;r§r:g..:{;:«;_ fsrmagfaia $23 gufbstaaiéai @:§$§i%%$n§ 3%' @232:
'~T. *..3%§:e;§ She;-'air: anﬁ aéigw the aggegé arsﬁ §€§~as§é§ {he ﬁfﬁef
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Csmrrzisgiémer and cegzfirm the srée? §§S§€é by {ha Semi?
Csmméggiargeiz, Centre? C§E'€§€ ~«2(§,)§ ﬁangaere. 

The$e agpegis having @3321 E73356 and 533$?-§é:Ve§§'~[.,f:?:a~s*

Eaégmgntg {arming an far pr9ﬁaLm<:emerat.§'__

RAVE MALIMATH; 3 deiévered the fe§§Gw§ng:~  . 

3u§GMEN*;j

in 3:3 these aggeais the*..g"§::%es§eVés:.._§:§ j"L§3é'§'2,Ee§§é§ar§es

9f :56 trssgt, Remms 3%:-'ex §ein.g"':';§.é}:§.§::<._:?:e "§":*Lz's*{€'e as weﬁ

as the beneﬁciaries, §§:%§_;:g;"ca_;;%:éé~..¢'?V__seargﬁ it was
fazgzsé ithaé tggw,%_35€;§3§égV : :z:{é':5g.. n'Gij' desciaring their
berzefidai §£'§-§:'rEe '€24S§i'*?'a:§1§;féi'xi-QéiffQ__E"'§';:§§77§&,T§'L2Sf; a§G§"%§ wéih the

was? §;3,c--a;';--§2':.;e{':'fs3§4 3i§i3.3s:.;és:=--*ar-. in Fé:'§":%"c'i9: ihe reium sf msome

wag fééeéé. ';§Tc§6:fé§}%";"§.§y;»_€%ze ;¢--;.»sses3§:"2g agfnafétyf aééeé the
b@r:ef§C%a§  '§»s<2_E:%er%§sé_' ?e:e§.:§eé by the asgessaeg gm

s,;'e€§§:=:€*§::j:_ée;f§._ E%z s=§"=:§2<..«ééabéiiiy whéée iaétiaiésg aenﬁiig

V*._V§*;¢§V<iae;§7%~vr3_}§f::.:'~. ';5igg:*&e:!e£i by iésg game, 3323 8$§éSS%€:'i%S

@rsffes*é'%&é §§gi%';i;';é;'é1'E§ hefme ma ismmissiaaer <12?' Emssme Tex,

":;2;*§':§ §r:.§1§;A%.é§§: €936 Qfﬁéfg 0:? iéée @§E§€§;S§f'%§ agzéefiiy 3556

L  "..é§§?:§%:%'e<j ihg §§§EEﬁ§S. ;%§§;"§e%x@§ §3z iﬁa gama {E15 §'e':re§3:;e

 '*-._' ~ f;;}:*é§e%§*é§ amsaig égfme 32$ '§"§§ba,m§§E 'me 7§i§i3§'";a§

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aégmésgeé {ﬁg agggaés. i~%§?;%:s; the §3§"§S§§'§§ 53393313 E3; iihe

Revenge.

2. The Tribune? whiée éigrﬁgségzg;i§':s,%{}§§V;:§é:a§'i;V  
the REVEQGS feﬁawezi it: exam Ju{:'.;gm:_3~;<'s:f?§:;:'--.:§':*é

Qsnneciéé agseggee ;:ame%y,»':;-iaai 3%A.§%:%:%;5I§';§%é:.§j;z.::';V§V _::§ET A 

2?85;'2§@5} am smtaevaths §;?a'g.s ,g, %%¢;je@g}g::Ga%g sf éaw
and the fagts £5: at; thvgs-. $;.3;;E'::*;~Es;.j_3%'-V._é;%§r;t_§C§§, %=ée:2s::e the

facts in the $336 $5? S¥3"Vi_'f;w,v--f§;§£§'§faE?)F3}§ i{V§Tg5i :;2:"?8§;'ZQ{}§} are

Géssusseé.

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smﬁeé" Séé:.%_:§é;<*: ;é,3§V{':.}' Qfs'---,_V'i3i'i~3»i§§£; fa: me aagassmazi

:rear4;;:5§'§2~§;'§V :§»:'%§EV3:;§rég:' 5 Eaxgbie inaoma Q? %s.33:i;2"?§j~x

 ?""§"%;s=.,_""::a::"a:§%'§s  i:;'f...; Ecgme was pmcggseﬁ aside? Sesiisrs 343

iaf:"'*i:%é5e~AV.i§=.--ét. 3% §€%§'i§"? 'iQQ§€ §§§:::e 2:: we gmagg
 %e§sé%2--..g%:'1.g;"§;:2'*"' iﬁe &§S€S$E$, Sagrmg Ehe geasrge sf mg:
'  _é€¥3fV?'};%"§ §f*:'v'e§tiga:§a;2 ii: was faziaé 3&5: Em agseggee haé mt

»§s°%_é'§':°§$£Ea§'E§"2§ her b€%'%€fE£§a% §%'%'{€?ES§ ?%a:8§'\§€3;'§ fmm

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wag a beneféséary am which hag {mi $38?! sf_f£3{e:i T*§0r

igzcgme in the hanés mg the assesgeg' 'me 223s__§%§§é€e9"V.Ef.j%}:§43::i:*2}?' ~
fegly ﬁsputing ifée ::§a§m9 The Sasjggg déé_'i'1{:E----.fi_?%,§%""~%"sr§u?$_ 
zrxséiéa ma assegsiseg autheritgs Wm;  EE'}€£?'§G..fﬁ;: %€.§é'§§i';s:1€Zé:€E\~--..;§%é:%__i

retumg §f"i€§i§@§?I§ the ameugét»-4.§_race§'§f§i§' .frQ:%f§ A§§";e,.}"'%fé:st= v 

Aggréezzeé by the same, thé  apgeai
ta 3% ﬁammisséener  Cammissiimer
came :9 the :or:§;§uséo{§%A.,.i%}.§_::~.h%§~§€§éi§»g the returns
ﬂied ﬂy the   as weéi as i?3€
returns fiéeégqy :39, E: $3 :29:
was  §'é~€}<€§'C§S8 hig i3§3i"§G§"%
ggnﬁar  ﬁe farther C§§"§"3€ té ihe

€{;snC§us;§ar:_ iha5Vt~-%;'2j %2%iewV'af 53% gmsténgs §§SE§S¥"§§$fE§ maﬁa:

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$mVi£1§i§é;;r§.%f§';V%_é{:§'jL§..;' £23 facis; sf géf G'€§'§€%' §$SS§S§ES §&§s":g

"  we 3--33$ iﬁe .s.;3m€, the assésging gfsgécer :*$ :23: eatfzieﬁ is

'*--Ti;' «:a'%:$Ta Sﬁéiijﬁfié sgéaéang Thezsfsre, %:€ 53mg 12% aka

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a3ses§mer:: wgg 5% asézée, :5\§§E'§€2.f€§ by ihe sa,§%:g,, [.§_he

revenue grefarred an aggeai 'zg 'she '3"ri§;.:r;a%,  M

$3; the §m§:.sg:ieé erder dismigsesj the ap;3§4::§--3»E. :%<=£é's*=2§E-,.AViééé 

Qzgseni asaeais by the rezsgnzse.

4' The apgeaﬁ   E3 the
majeréiy of E329  :'§;:;v$é§f3':E§ns ﬁgéaw have
been framéﬁ. 53:83   am the
cguestéens éfﬂ  §€€§'2 weréed
éﬁfferegztiy   sezmseég submit that
iéza  .§r_'aV:;.%ed new tax ﬁe reframeé
$3 a§  m3§<s~=; :--j.:§':§%%*;:.:':_V"'cﬁmgrehengive €$xze:*§:":g Eéée

5:;§s:::~:::?§_a§ §£§€.§§§$f§$ 9%' $3222: Sade; ihege €§§'€%,;%i"¥ES§§i'§C&S,

'"i:é'*2£; "s:§a;éé'iéé§:~s_ Q?" iazag as farmazéaieaé at 33% SEQQE Q?

A;>:§§:?3-§§§§€;.%é"V--3:?:*3f§£~%.%'?::§"*s":*2s:3%§%.f8£ éﬁ fGi§§w:~*;::~«

3:} %§2!%:e%;:§+;e:' am T:'§§:;:':a§ was garage: 3%
§"§§§§§?"£§ ihai the f%S§€S§§§""§§ Sffécey %?"§'s£G%:§§?§ 25%

§:§§"§S§§CE§§%"2 améer §§€i%G§'? 1% Q? 313 Ac: a:§ma€

 

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$333 as szﬁar 9? §SSESS:'3":€§'%§i in me §'%&§%:§§ £3? {ha

éssessgeé Sergefiiiary as wag dsszg by

QSSESSEQQ Gffécer 352$ EEVEYSES by :he 

Csmmésaéarzer ?

2} Whether {he Tribunai R/a'S'--€:Qi'?3%C?€_,;§'?€§t §'i§2§é§'§%E§:§

that an Qrder 9? assessméat QES.Thééifi"'§3'SSé:§ 'i«iT}V€ f.A

the hangs cf the as;s;'e:$3ee,"';a;v§4§:s:»s: en§g}"';*{§fetu_§;n V
had bees wsmétted af:34:§ ";::2.n i§:t§':*::;*3_ii®s€L.=ha7:§ beer:
gagged urzder ,§e::i%9{f:--~-§é3*{,i"}-3? i%éé"§>.c»'i'~ w£":ich
wszzié mi amamii: €G?.rfesg;:ﬁ:;,;iaé*'-.§§f':»:S€:S§me:':: 23""
C@u:":se%s  a€§<.f;§r;::i§--r~{gi'}?~éééiregééd argumenis an
iﬁese Ewes qi';_es7;:L§€;_;:*:7s§ 'Sf .§a:'%:§%i';ﬁ  
S}, --_ {he éeamed same? Cetmsei

ap§ea:"§r:§"':::;2*%}g%ia_§§5'  a;>§e§iar3:'s mamsei Caniends

 '€%3a§__%;5h1eu."§"r§%:;':"%a.§ Vygosfamiiteﬁ an gray in gagging iéw

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hs.>%§§%:;§ '%i::éf§..§'aJ~j§:§:'é%9mg a? £28 ﬁémgiar 359,35? éssasgé by fine

V' .-- CE§'§"; ,3 '3-%.ﬁ%§§'§"€e wigs 'w ﬁe made my 3% Séﬁafiméﬁi Ea iax
 imsige QE' éége b%é"§€§§C§%f';'= ﬁe ssnignﬁg Efzai 33%

."Té'_.§és%§§éfAA'%§a§ Seas: €><§:*£§§€d 35:' the €%SS€SS§§"§§ aagiharéiy mzégr

€"'%.. fgéfw/W
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§€€i§§E"§ 16% $2? the Act it cieasigz greases that :m:%2§r:§ is:

the fasegeérzg Sectéarz in this Chagier car: 

ﬁéreci as$e§s:*:1es"':€ of ihe agsesseeg "§'§':e retgsiﬁé,'
have beegz fiéeé wider Sectésn 15:%> ::;9.:'§:es.'1;:':"::,':'«aéé_;v.':%é'<§}.z.er;ef 

same Chapter. ?f"£8§"EfG?E; the ;s't§w€;r*.$xé[::'%'s.a:§2é°:£a§?é:i:

Section :65 0?' the Act €a§'ss2s.i"£3.g_=:§V c:::5:a_§_§
agsesgmeni: hag 588:? maﬁa  f:.2r':%'ze:*
corziérzds that a mere i5§%i.E_9é'}:; __::;ff:a  mi amstituie
an agsessmezzt grad   sfficer was
jugtiﬁed §:*a    sugpgrt 3? ms
case he  $52 the age af

§\"3€'S,;*"-3iR5~'1.' %'*,:53§"§;5§:§T}{ '-v.VB§V%;KRES?§.§§s§;3: . VS' C§f'~'§f'»'?ESSiQ§'£ER @?

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$255;  gm;/.;@L;\;*'e"2.«5«V4:3 'G? the éci Ciazéﬁeg tha': the

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'$::;§Véa£%;=;:e:%vv.£,%gé'§..§§ ' 9.{:f:..--§:*€vsnT: €§i§'§§%" $916 ﬁéreci agge§sm§:2%: :2?"

'  me 3:;-s:§:s§_._:':' é:%__S*:' Wf'1§S€ béhaif 9:" fﬁé" wémge §€r2ef§i:  ig
""-: f' "-_§"ééif€§§;'§§§€;s:3? ﬂag reaavafy fmm gzsgh §EF'S$i'E; sf we iax

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ezthes' Ea greceeﬁ eéihar agaiszst §??€ §'E"§3S§€€ 9: im:

besaefiaéargs, but in either €336; the §§"EC£3§T'%€ is be a$$'t3$sed

mag: ée the game gum' Reiiarsce is aisa piaééd'
Eudgment m the case 3YQTE5a:m,a's L;g§g:;~i3: vial"'§§E}T§;'I;525aT£~§VEi '* 1'

& GTHERS regerted in (1993:; 2S1 '».__ITE_f;"§.Z§;i'{;i3f::}' 

was heié at gara 23; as f@iiew.:;':=-..._V

" The Revé;-?g,§e_h3s ;;i";'2:;sv._'i9:¢sén_ giver; 3:;
agfiaﬁ {*0 tax ftﬁgé'  f§?.§{'}f§'f}'€  from 5
5iS€!'Sfifiﬂ{?c"i'£'}g¥~--§Z*TijSi" é:*:':f2er ;')=*: §§"z;?"'hana's 92'
:';%:e_ ..zr;i:;::;;.s5:fs ;9;{}£.rz._ é'§9f_;§.uf:1§ :?::?s' ef {he
£'3eéf_:eﬁ§:";'s_;":2:>s';. 'ifzis Cégrf if§"C,;%.iVag§p;33
51$. g'Z.'Z'f-"{?.Z_§69j-.._?;;Z?__fZ{"R"-63$ {SC} and ifie
;;:2,aj<:?z:%§:;./ §f'fiig"?2' £ieVz§:r€sff2ave gxndersteaa'
 """  ifffzisf; 3&5?'-'<:~;: ';i;": Ems ;§7"a:";':ner. ""

3-:'§é:.::é3 E'%;e %:::>n:i:>;f::?§$"'-«f:;'?%'a4§ éf ihse assesgmg gfﬁier fa?

aaghaigegxsar_re&:é;-:3,'hag éaasgg": ta beiieve ihai the Encams

 it wafers guriggigtéara am  ta
 Er: a aasa which :3 ms? Cmsareé $3

'  __:heA»§;2««§§ k;i:_;§§' -§:.s4:?%§;e:;éer Samar: Ml Rgiiancé E3 afgé §§§::'i€§ 3:
C$$'?S'f: Q? §f:O;%'%"'£f'§"i§$§§G§'E$? cf Enmme "{3}: vs,

 .§S:*%f.%%;»§<-;'éS%§'v'E:éLE§%éE §éi%ai§%,"§",é;L} ?%§s:3§"i&é S': 33% 1f"§'R; 1%: {$5.12} Ea

;€5.;"°WW

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C§§'2?:€§'§é €323: fixes ?;EE,f§?'§L§€ has aa <$¢§t§§§'"1 is éssegg am

reasver tax éfam eiiﬁsr the imgieeg O5' éhé beaafigf-a§%'&s'-sf

5 trust is: rgsgeci 6? sum mccame ':be:'e$f; a__,:§V._ 

ziistrébuted and receéveﬁ by the bes:§f§c§ar%§2's'"gs?--ii'§'2e 'cé§i;:.a?fse 

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is assessgbfe £52  !?a;%*éTa'$'VA§}f§;eé..ATrLzsiééA in
f'€S§8C5 Q2' 6&6??? efﬁzé  égrms :31'
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where {W8 agmisng are gcs.<.=':ib'ie_, Hé'-:s;é§.Vof",_:%:':é'2}g3.é:?EQ§

that the §fO'«f§S§§§'iS of Sectisn  taxérzg
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whereag Seatien $56  Qffécer ta
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either the  ééreciiy 33:': be
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been taxed, Ejnéer ihese £§r€umé;?:;::é::Vés; i:f:§>_A>"aSsEVs:s§'r:§"~

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be taxes ¥:22z§€§,_  gaffereé

tax is': termgs'<53€é§"2§1V'._:e:;sg=.r::'fifééfﬁ"'i'i~,z'V..'ii?:e "Wastes, is new

sgasght §a::~-%":-é€2g?$"'<:s'f'%:%:e benefiiiaryz ﬂsis :3

mi" §€3§'§;§".7i'§S;.§§"§§€:'..'VV~§§{?§;§§§'V"'E€{?%;:":§3§3 §'€aSGf3 EESQ, ihg arée;

gagséé by*x%;%§;é v;:~3§§:%_ss7§.%f1ig'«.§é:2'{%":sri':y C§§'%§"§G§ be Si,§Si&§£?E$.

.---.fCQ§%:§£~i{§13;.i}1€_;f'§§T§'§§, %:§§3é"'as%e;s;«'%ai<e:: ms' the Aggaéiate ﬁuiézeriiy

V".,Aa€:;.:i;"iE3;$ *§f:§'%3:§'g?2;§§' --§$}1éS'§: and" pregef 35:3 5;': ggcamfance wéih

§a§A:;  " "

 _(£f.i  ihe getums fiiéé arzéer Sewage i3§{:} $3: aha

 j§ E;f.§é€§§:':'§'i§?3:' g swig wag &§§3%f'é§€§ :23 ii; :2": igrmg gf im

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rzéta 55 sxtracteﬁ iwereinaéave 3: 9ara~:3., iha berﬁféaéary

hag :%ea,rE;2 stateé ihai ihe very same énceme ig aS{;S%§S£'££uéi>§€

in the hands ef the trustee W§"5§C§'§ farms gar:  .
fiied 5;; the tmstée Lmder Sectégn :§;{:;: Q?' 

gmcegsing me retasrng Linéer Seﬁtiesr §s§:'.:¥§s3§f%§ 

efficer is ﬁmmé ice {fGF'iS§§€§' %"§ze..._VSa§d'r:.§i£:.._ i§'§}f: 'é§.i.z';veii,e; §'§§é§ 2 

amrzg wiih fhé return has to be_4_L:§';=s:a':gd aé';:>a§f: agjgij garcei

of the E"§tL,§%'§"? ﬂied, e$.g37f:=:c_E'a'i§y §SS€§S€E hag

mentéeﬁed wiih F€'_§§§'d fa :>aé::»%_cL£'§;::;* :éwiéme. The Nate

ciearéy méﬁtiggijég  zh§e.b§2;_%éfi§:§a§fE  t.uef%é'isi has bees: taxeﬁ

in the retum...,Vfi'§igac§;_.Vaséééer 'T5§'€%c*fi§'t§ iiiﬁi by the Erustee arid
tiwerefeiie ':_§%€: A'$':'m.e;' 'iS :':.§%:-..§§':;%:;:daé in the returns G1' the
§e§"ie:'ic§as9:g¢_  .i.,%:'2§'%;*""%:?:§'sf"::',2_Véﬁcumgtances, iherefareg the

:§s::ar:;:e_af a"'.._;%1V5Vi§£é rewagenéng 555% assessmeséi $3

 é':':7z;:;'iZ&:»%3:§':,' { _'if'«;f«§::sr% '§§?.€ 3SE€$S§i"%§ Qffiiéé' was zzsgeéi aéasasa :3?

téés5-§a§§"~§§§':3i§,f§'::é'z;§--ﬁs 5 naiége fer re~a§:';§s§mes§§ aaigasié be

V  __ 2s;%1s§%':;r ®;%__§7@:.£:'?d ta Eaggigs

J

  3;} View Q? £26 azaréeags snsgraaiées éééfég ﬁmugézt

 .fa§§E§§§i"ii*£§§€§"% rggaaﬁ is :he §§3§8§'§%"'€i§i§{}E'% 9? gﬁéiiéﬁ :6: 553$

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:56 $32 ihé ass§s§é§3g afficersf me CSQT hag igajed 3
éirmigr §\§§,:§?, daigd 26:" §e£embe:"; 1%?-""4 \.:-.s'§":§c.§f_:V.VV':'ie'=_?-;;£'§3?;:§_;g
35 feE¥Qv:§3:w

"E2522; ﬁsgesgment Q? éiscrefgenary §;1:3:§fj~:;,}*'s;:  _
.264,/Eéé 95-' me f;'2C<:2me--~i'aX:E§%'%§,"t,, :_";E_9S«;=«§£;r:2f}€e:§.__ 'AV

;3{"Q€E§éii'€

'éfregfian is invites? fa 35cFa,V}r;::j=*':s §n.§':":2§%:§';':§i? ﬁfe:

¥5;'78;'56~§'?"]{5§, gsagfecs g4" «.%e§f;g_ryf §§5:.?,;"é:?
£923 sasbjeci" af assé:§méﬁ_: fv;%::j.a a7f1:::?.l'j;,:;§d§;" seciiez?
42(2)/:55 as: the _£!?.C§i>;?:e";éAa,i>5' ;$;;:g;"'1:i§322;'1 952,
3;? sﬁife girf Cféarg;':%;%ffz;<éif;§k':5.,__:§e§2 tée eﬁ'eCf
ihai  "'a:.f§_f;§ge""{§;?{:;>:r2e~:§x Agi,

392;,' :2;?;'3{$;';1'V«1;;;§5a'§.{$~.,_§r::::'€§;§£"£§:%z:VV_§§ fhe dsparfmenf
:"a:._:A:"a><_   ?:3;§fa3§e;§§_g3tive assesses at the
§e;§'e3z'§c::73} ;}:%{3:{é¥§_;f~.és*..§§s.'»»;';s?csme ﬁﬁf' the §§r§i:"e§

g:av;:%c.;§:- _a 2"-__ A555'«...'~~";I:?cor7':€~:*§.>< Am; §§6,:;

V,{§§'§§?i':?!??,£3§:'§€iTi1'§S3§SSf??€§?f sf fﬁe same £}"%C§%'??E
 _ ""';€2Q:'}'?f' ~._if§'z§ E?3r2§§ {3f the fragfeeg §;?::5 ﬁre
   :'}"?S€§§'?f{IfES hsve {:s;°23§ fa €59 swéics

" . '23?' ff§£E' 5%:?§;§"Q? 9;' 3:13'? ﬁaubig §$5ESf$i??S:'?§.

   :<%:::sr§i:;§ 3% zfhé ssﬁsme cf fag faggmeaéax

 V. _ ;§::':;, :§§;?;, 6159?? 35 5:? 3335 535363: 533 §::g:§:??:'»~§'§;§

£5: 3?' E922; £::'3§ §§;'"}€*£'§.5 §ri;?<3';:3§e :19 fﬁ gﬁarge

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$2,? ghcamg mfg: gage, '3'";'";e Saga?' $3353? 59
§"€ff€:'§"§i"€ 5&5 emiier §§?S§!'ii£:f§Gf§S :32 this rsgasaéfg
2;; Qi'€35§f' fﬁai Share ﬁg rza 595:3 ﬁf ;"e:xe;2:z§,._
,:':':5:ame~iaX Qffgkcer sézaufd R5685 {his  A "
View 35' me iime cf raésfng _fz%a... ::jir§§§:i~3f'-A
assessment either of égfée  _:ué":._g§§<__  
ésﬁeﬂciaries and adwf 3 e.§£2:gfS--é"'be;€5fE:::i3;{  V
#26 revenge, Having é}'€?éi'CfS€CfA'§?fS ;s§fE§.:>f3  
35 wgifi 520:' be was far €535'§';f;;:'Q(?':§»§';§::_V:Q:;'fE£é}" :1?
355555 {ﬁe same': '~£;:m;:*§é'_   as5é§s}§?e:2:
year in the §?anG*§ e'f_ 55.6,, 3,529
.€7e:2§;'?c§a?;";5';:};f éﬁe"f:i:§f§3é}',Afj:"~.1_V  «. 
"SE23  atates that even
ti':@:2gb"éE'é'té   'i'3a: §'év dissretiezz anger Sectim
3&5; :%{é--.f§a«mé  arzéy at :he iémg cf §"3§S§§"i:§

as: :r2§iE_a§ a$ :S€$_f$m§:':€ %_;.é:§é'?e:r by me "§':*a;5: 9: we §emef%:%a:*§;

 '-samé-'..._§i?E"2§,.§§3saser m§§;""'§'é éerzeféiiai is the} R€2?§§"%§.,§E; ééaviag

 ._§:égg"":éx@=;:f$%:ié§._i:_§f?:e agtém ii wéﬁ EEQE 3% was": is tééa BZTG Ea

agsazgés ihe §§gié'me iyzgsmg fer me game pemﬁ $2 she fzamés

  Hg? e§h%":iV__;§er§a§:$ ¥"':§%"Z""Z¢§§'g' iéze beneficégry as $25 '§"2'23s:f;€a £3

 aaﬁiegg Eaavmg acaégséeé i?'§§ a§S€§S§"'f3§§§§S maﬁa $3:

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I I I I /4Qf»§fﬁr'f'4/QQ'/f/ff'/,j§;§§2,;{{{{g(g{4;{4g:<4</////////4%grawy/x/gm///,«/,,,,,,,.w.WMm M .,



 

 

::%*ze'Trust arzﬁ fihe beﬁefisiary, the %X§i"C§S€ cf digcretéan as

azesied gméeg" Sezﬁgrs 1&5 ef the Act is 52$: avai§ab§_;e..V%_;:.._it£:,e

assessing affécer arise again. Moreover the 

has suffered tax by the returns fiiedwby tha"i:'::;jé:a2»é'é:1§1':§e;<L. " 'V

Sectier; 161. The same incsme is Ejow,-*~STQ%:g'fi::'?::2V"£:e""éé:2<:eEi1v_[ 

in the hands ef the be:2efEc§a.r'y"-.._é_n th e-_¢fé'§z.§mzi;&f;§A§e§._;;n_§:ierA
secticn 3.3%. Under these s§rcun;é?St§f':5:$s; fh'er e L'has }been a
gross véaiatésn sf tha C52?'-afﬁigagf E;§fsu;V§:'s:f§'  Baard.

In the factsgnd cigcgéiiataégéag §f;f§i'§~$"'{:ase, we mid

that the Tréhurgéi siig:"ti'aat Ehe Assessirég
Gfficer cannc;:::.,V.;;2§]$é3é:'Van'V'?;'§§;éé':;~".:;fV§§se§s:ﬁer'st in the hanés cf
the asseﬁseetAtiésé;3fi.§;}ary"Eh)'-§;jvéF<ing ihe jurisdictissn under

sectisﬁ 3;6f€2..__e"f %th evv,_é C*§~§A" !'§_5§s"i:_}t5§1é aferesaid reasans the figs:

s:sb:s%:§§i3i:§v3§ §::.é3%§';§fﬁ"sf Eazsxi is aragwereé in faazezgr sf ths

 a§s§e';séa gﬁeié égagénst the ravesme.

 34:3; figessgm gisesiﬁsgz as?' iaiszs Es as ie wgﬁéiher

 §*il%f§:e "?r§i;:;%%§§ Qéias gséragi in '.?'aé:§é§;§:§ Etiégi as ~arﬁe.:" £5 -- I

L  §%§§;3i§ §3$§':.*2f:'iér*:.i 325$ ﬁasasé giargeszi 2az~%":§§§% $:2§%g a *r%%;zs§*s*: has seéifé' "

53$?



 

eeeeeteee eee whee ee éniémeiiee eeeer Secégéee 143:1} es'

ézee ﬁxci has been éeeeecé.

14. The Eeeeeeé ceueee§ eepeeréeg fer _%:§<:-e,.§e:e2;e'?§é;I'ei'

eeemite the? a mere féiing e? e :*eizs;';*e,A_éeeeA§:e'Ee9<iee'e.€éte':e 

eseeeemee: The: eeieee the re:»:3:f:§e he's;_Je'eezf:  
germs'; ee %3e%e the: tee eseeesmeeV{e~~..§§§\¢se  Ge
ehe ether heme; the éeefeeéf __A:€;ue-ee'%:':--e;§§ee»rieg the
eeeeseee ceeieede izhet thee§.b:n%eVe§e;:e'.i'eV%'g2§i§.'-'geveeue is
wheﬁy e2ieceeCeViifVe'§;::....1"'i;'%'2Ve"':'  have taker:
§%a€:e ee  ee eesesemeeie ef
the trustee ee  ef {he eeeeféeéeeg

eeee betiz izeéeee ;eEeee,V  

   eeteiie ef the reteree fiiee ey ihe Emeizee

 iee eeeaee :e {?2e reieme fiiee by

V ééjze ee:é'ef%:%.el%3z.-ﬁmiéedireezme eeéet geeiiee :39 2:3} aee

 .,i;iei§e 'er? ihe eeeaee éeeuee ere ee feiéezee:

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§E'E:%.§i.$ GE' RE'f"E§KE'éS ¥"IiEE EY "§}~§E "E'RE§S'£'E§ ?Z§;"$§ 1618}

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2?85;'2€%{}5

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in the eeee ef iiée eister eeeeseee _;eaTm4e~f.y,
$mi;Re'ea:h§ Rage fer the eeeesemeei 
scrutiny eseesement under Sectienv%;Ve3{3).*ef'~§-ﬁe» ,$i'<::t'v":¢geev'4 

medeﬁ The eeeeesmeete were Ce:é{;%§;ejeﬁ.:' id-fe'*ee'eref?-..:ﬁ'e_j

eeseeeeee Aéé the deteee pe:'te"ir:.é_:_f;g :;::-a«h'e 
were diedesee therein   these
esseeseee were the beg;-:.e%':e_iAe7.;§esg>'Aef':--»:'§;.e:"~xzery seme treat.
The facts if": eﬂ the  eepeneed
eierzg with eye    :3e{: 3 ef the Act
sf SmteRex:ait.§3'§~'  te ihet ef the
assessees  have eése eeen paeeee
fez" the e'eee»eeees'V..§ee%e'e:§§:"e§§e"".ether yeere, "me eeeeeeieg

ef"f§r:e;f"'§':a3e  eeecééaeécaw eee ﬁes eeesee

 fédeeecei eeee eheuge irédeeeeéeei ereese have

e'eee'__:ee:;2e€:§gv :§*éVevV--:§§*eei"e eee eee erzef ehe game wéezeei em;

 _C§§af3;§'f§, ..-;?_.;}eeeé' ieeee ereemeieeeee; when tee eeee ef

"4"'--$§aiatf§'e2;e"§:§ié Regfe fez ee eeeeeemee': eeeez" ﬁeciiee §_e3{3j::

 ﬂee 'eeee éieeiéeesi, E: ﬁe mi: eesmiseéeie fee tee eeseeeieg

£2 ,w»-»~

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3'?

::ff§£e§' :9 git war the éagzge arzﬁ image %:§$ agiaéeag £2?

§§i¥"Ei§E1 fefmeé is bageé er: factsg Wham ':%":€ f§<;§§ga§x:=:

ééenizicai, the Q§§?i§{:¥¥'": so farmed is we C836 

apgéisabie is :he yemainmg caseg. E: we:s_i.e:§_§e_er:ffQnéa3é:'s; ._ 

E9 heéd that the assessing affiﬂfj 
ﬁéffermg apmien 3;": the saﬁ::.§_. 
agsesseesg W§"R§ are be:*:efic:$'i*§~::=;_T§;'   am
whe have fiieé %de%§;:§_éﬁa%'_  Vgéézgaase ihe
assessées are :£,i»fferes}_$:_,..,§é§ in cases that
age %§ie§:i§Ca §   assegsing sfficer
hag a§rg§§{i{y*V..§a':],i'1'<'%:é§  assesseﬁ the incsme
in 'C€F?%f%S   spiniar: geriains :9 the
a5sess§b.%_i§éy  in 'me yeiums :3? E53 irasstee

a§': é_;"';r;£:2: :*éiu:':%2s 3? :he §§:'":ef%:%a:*y. ﬁavéag

" C§Vét%2:é;:§{e:i_%":h.a: She iacame is aggsggaﬁs ii": the rgizsmg 9*?

.?:i%':%i; _é;:%:;s7s'*%;:§et§»AV.T'v'Z*<:'é Camai ﬁfﬁw grissceaaf §§3§§E.:'§L mg 3&3?

aS'§eg§:;é%-:36: $316 grgmé ﬁaai Em §i"'§€{}§"ﬂ§3 is asseggabég S':

._ "v.%:,%?=_$ 2°é'i::§;:':s Q?" E323 Eemefégiary. ééaariag mce fsrmeé an

 '._§"§é:%%§:'§, éggssance s? {W miiata €532" :'e»~as3esgmsai is



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§?§%§'€fQ%'E iééegaé ma Cams: SE SE§§i%3z%{2€ﬁ. "E"§'1e:'e§§:"e_,, $23

§§%:":%§r: as ﬁameé by téw §SS%SS§%?§ $f"§§cezr* in Eh: £§§»§ 9?

£2.
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Sm:.Revat§':§ Ragga, eqasaiiy appiées :9 31% 0:he_§*"'~3.§$:é;§é§l%:__e .

girzce aii the aim? aasesseeg are equaiiy   

same facts am the same remmé, §-i;_e;m_:€;._ a'%§;"§2f}§'s-..g.§f1£>:é£:3f?$

aisg the agsessireg au:E2er%ty,%=;a4s exéeeﬁsé h%T:;v7;a»:*§'§§%:t§;o§€; '

{b} The pre1r§s%a;*: § 'Qf S.§é::'§E€§§'%~«'_3;<%.£3"*«§f:as  amenéed
an a m,sm§€:" @f_@c€asL§.<._>..r_°;::'s?_,~._  reft-e; r£'::§;jVV.§';'? the asgassess
$531332": :9 tag} \}eé_'r'-.i*§i.%';.3=-1:993 is 29954199:

$9? tie s:::,:'aii]§%;§!Vevé'%*2t4. ;r;{é'?i':é'<:§';':  'gSéctE9n 143(1) read as

,§§5;e§4§.i;;?2%.£3:3zi ;"€}§ir'E2'f?:Ef§ 3 retwrzz $33 595::
 _.:':23a'zé" :,{::2§e:*- gécéiiﬁrg 23%, $5' gr; rgspsrzge {Q 5
 §_§é*i§§ :2z%5e:%.__s;:..:;::~s$c:'i:::;': {3} a? secéigzzz :42,

:',}   5? any fax 9;" éaiergsz ES fegﬁﬁ §£é'€ 53;?

2  bgsgs 9%' $2,553? E'€§§;§'§"f'}§, size?
 §&j§,§S£'f?'}'€!?§ cf any égx degfagaisd 5:"

smgraef any §£,'§V'§!?§€ £:§>< gaia', gﬁy fgx

QS§{§ m 355? §SS€f§§f??€:'?i' 5%' any

ameagnz ggéd aff?§:*:az§s€ 5:33: wag; Sf §§><

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or irzfezegf, éfisz}, wééfwagf grgjaﬁisg 553 __

fbg grgvégims sf 5:;s§~se::'isz3 {'2}, 53.. 

ir:€ir:?3i';':2;? 3&3?! ﬁe saﬁz' E9 

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Karnataka High Court
