Karnataka High Court
The Commissioner Of Income Tax vs Late Sri Ramakrishna Hegde on 23 July, 2009
Bench: D.V.Shylendra Kumar, Aravind Kumar
.el:a=RM&"§"fi%fi; éfiéfifi seem Q E;
3§ 9 x § s E 2 § % F3 § e $3 é s g e § e E in 3 E 3 3 9 2 2 S 3 § § § other basis, namely, that the assessee had :dLe§'leted agicultural expenses for the year 2000421}. regular income and this gound been disclosed in the notice, matter to the assessing .for a1:1. to accorded to the legal representaisieié the assessee and then to pass orders afiesh. V vv .
10. It is the present:
appeal by foliowing substantial questio1j:s"ef ' V ' ' A I 'w%1--:,et'her% correct in holding that there vwczs '21o»-migterial based on which the Assessiig» C)jj-"ioe}.* bould have arrived at a ,,c;%§2nci~zLsion iftuzt there was esc%ment of income "vthe..reoperiiiig was based on surmise and V .. st;s;3ic,§ié2f;L"w_ht3ch is liable to be quashed? . =.§h;e"'?Yibunal was correct in hoiding that U the legal of the assesses requéred to be "give__2ri'ene more opportunity to substantiate their é case: despite number of opportunities having .. Vasbeei: given to them before the Assessing " _ Qfieer?"
We have hearcl Sri. Aravind, learned eounsei for the V ' ---- revenue who has taken us 'mrough the orders and aiso made subnfissions that the Tribunal could not have !A...!se'%H av. u.wfl'fi.fi'$waMnt'm..nIm mamw M. reasonable and proper. theft; in effect is only a correetjozj or revision of the assessment order and that ----by revising the assessment order.
14, Though Sri. Aravind, 1('_'aI'§1Cd would draw our attention to t'fie:._V'expla1iatioze1v':[2]¥§te section 14'? of the Act which reeede-as _ *1 47. 1en,comeeees¢apmg% aeeesement .- Explanatten 2. -- i?'or_fl§je pz;"rp'e«se'o}" this section, the folZoufi§ng§:11e3*h,a&l"alé3ro be deemed to be cases where " V. tax has escaped assessnaefit,1'2y:1me;y:g"'.' ~ A "
[a]7._ rettim ~ 0]' income has been " - . fizmishecii " by .. the ..---assessee although his iatai .- the total income of any other" pefsoii respect of which he is under this Act during the A' ,pr*eviou$ "year exceeded the maximum .. _ _V amount which is not chargeable to income Xfbj V. mfzere a return of income has been " . fizmished by the assessee but no " assessment has been made and it is noticed by the Assessing Qflicer that the czseeesee has understated the income or has claimed excessive loss, deductrkm, allowance or reiief in the return;
wununa-tartar 'flu wunnauriimlufl uuwu wvwnh wg: cu-anmmammm woman uuuwu we mmeamnifiexm. WISWW wmwmww U2" nmmmflwwem rifle" ewum W!" WWQNRKMEKR mean weem [C] where an assessment has been made, {1} income chargeable to tax has . undemssessed; or T' [ii] such income _ toolowarat6;or " i " ~ 'T [iii] such incorne been subject of exeeSs_itze_reIief_z;n;2er {his Actyor [iv] exoessimé e V"».:§iepreczatto' ' n er "ether; ---- aiiowanee under .'<yds"£2een"ebn1puted. "
We are ofthei also is an escapement for the of the Act, nevertheless, the reoperlingé on information and which VsheL1£d§f'15eeAneeess-asifilfgr ffom outside and in the present case, as from the fixed deposit receipts was ns freslfi.--i11ferei_aflefiV..as the fixed deposit receipts were subject mattef §)t"v.g:>t.I};er assessment years and the interest on the iixedT depesit receipts had aiready been accounted for by the aiso for other years, but more importantly the wmwuunflmmwam "sews u'ww'wsm.mw»r"vMW'a2\6'*n um-mm wwwmfi war" mwxmmmammm Haws?! wsuwlm U2" flflflmflififlfi fliwfl uwwm M?" We msmmmmm mww uwmmg ""veseapement of income can be irlierred only by the revision of a. ua<m\qm'vm the assessment order anti not otherwise. The assessment M /r' ..,,M Wu"-Wmwwww 'v4¢ra?§:gv"uewmeuxw\m.»n*esas'"vn,a9ta"'¢mn3t'\u:£f"Ua wmmm wwwmm wt aw%mW.a~%w'&5fM% HEWW wuwns WW flflflwfliflflfl WKWW fimwflflflifi W? %MKWfi¥l9'&%M§"'i§€§§"'fi Mwfifié 11 rate it is not open to: the assassing officer even i1'1f;?i'ere is remand on other aspects to examine the quesi;iéI;._.__ii1c additional inceme tax of the year 2000-0 1. _. ..
15. Accordingly, this appeal is disigségd. , . Tfidge S531/3 Iudfi AN/--