Karnataka High Court
The Commissioner Of Income-Tax vs Sri M A Patel (Sri Madhu Bai R Patel) on 26 August, 2014
Bench: N.Kumar, Rathnakala
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IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATED THIS THE 26TH DAY OF AUGUST, 2014
PRESENT
THE HON'BLE MR.JUSTICE N.KUMAR
AND
THE HON'BLE MRS.JUSTICE RATHNAKALA
INCOME TAX APPEAL NO.380 OF 2012
BETWEEN:
1. THE COMMISSIONER OF INCOME-TAX,
C.R. BUILDING,
QUEENS ROAD,
BANGALORE.
2. THE INCOME-TAX OFFICER,
WARD-4(3), C.R. BUILDING,
QUEENS ROAD,
BANGALORE.
...APPELLANTS
(BY SRI G.KAMALADHAR, ADV.)
AND:
SRI. M.A.PATEL (SRI.MADHU BAI R.PATEL),
NO.321, 3RD MAIN, 4TH CROSS,
J.P.NAGAR 3RD PHASE,
BANGALORE - 560 078.
SINCE DEAD REP. BY LRS:
1. MRS. NAINABEN N.PATEL
R/AT # 321, 3RD MAIN, 4TH CROSS,
J.P.NAGAR, 3RD PHASE,
BANGALORE - 560 078.
2. MRS. SMITABEN M.PATEL
R/AT # 321, 3RD MAIN, 4TH CROSS,
J.P.NAGAR, 3RD PHASE,
BANGALORE - 560 078.
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3. MR.SHAILESH M.PATEL
R/AT # 321, 3RD MAIN, 4TH CROSS,
J.P.NAGAR, 3RD PHASE,
BANGALORE - 560 078.
...RESPONDENTS
(BY SRI PARTHASARATHI, ADV.)
THIS INCOME TAX APPEAL IS FILED UNDER
SECTION 260-A OF INCOME TAX ACT, 1961 ARISING OUT
OF ORDER DATED 29/06/2012 PASSED IN ITA
NO.183/BANG/2011, FOR THE ASSESSMENT YEAR 2006-
2007, PRAYING THAT THIS HON'BLE COURT MAY BE
PLEASED TO:
I. FORMULATE THE SUBSTANTIAL QUESTIONS OF
LAW STATED THEREIN,
II. ALLOW THE APPEAL AND SET ASIDE THE ORDERS
PASSED BY THE INCOME TAX APPELLATE
TRIBUNAL, BANGALORE IN ITA NO.183/BANG/2011
DATED:29/06/2012 CONFIRM THE ORDER OF THE
APPELLATE COMMISSIONER CONFIRMING THE
ORDER PASSED BY THE INCOME TAX OFFICER,
WARD-4(3), BANGALORE, IN THE INTEREST OF
JUSTICE AND EQUITY.
THIS APPEAL COMING ON FOR ADMISSION THIS
DAY, N.KUMAR J., DELIVERED THE FOLLOWING:
JUDGMENT
This appeal is preferred by the Revenue, challenging the order passed by the Tribunal, holding that the assessee has fulfilled all the conditions for grant of exemption under Section 54F of the Income Tax Act, 1961 (hereinafter referred to 'the Act') and thus, allowing the exemption.
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2. The assessee purchased a land measuring 19.06 acres with 4 squares built up residential house. It is assessed to tax by the Bangalore Zilla Parishad and the description of the tax in their records is as 'house tax'. The Bangalore Electrical Supply Co. Ltd., (BESCOM) has provided service connection to the assessee on 15.05.2009. The assessment extracts of the property shows that the property consists of a house and not a vacant land. The entire property is in a residential zone.
3. In view of the aforesaid facts, the Tribunal held that the assessee has purchased the residential house so as to claim exemption under Section 54F of the Act. However, both the assessing authority as well as the appellate authority proceeded on the assumption that the assessee should prove that the residential house which was purchased is fit for habitation. According to them, the house was too small to exist on half acre of land and therefore, they declined to grant exemption. The tribunal has rightly held that the assessee has fulfilled the conditions under Section 54F of the Act. -4- We do not see any justification to interfere in the impugned judgment. The consideration of substantial questions of law does not arise and therefore, the appeal is dismissed.
4. Sri Parthasarathy, learned Counsel for the respondents seeks four weeks time to file vakalath and the same is accorded.
Sd/-
JUDGE Sd/-
JUDGE nvj