The Commissioner Of Income Tax vs M/S Sangeetha Granites Ltd on 15 March, 2010

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Karnataka High Court

The Commissioner Of Income Tax vs M/S Sangeetha Granites Ltd on 15 March, 2010

Bench: K.L.Manjunath, Aravind Kumar

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the asxassnsnt yaar 3.53%-~35 graying that ting 8ozn*'h3.s tfmzrrt any as yiaasaré; tune: a.) tammlatae £32 sahstaatiai. ggtxeatiensé gﬁ stated therein ' ' his allw than agzymi anti sat asiég tbs at the: Inmm Tax ﬁgynzﬁgte bearing I'I".§. lq,6'¥6f$m§f1§§"3 ems "

@313 assmn cmm €f§ --!*ﬁﬁ, ¥rm%%%' V nu; mxaumzm gr, nmgvwm ?ii'EEj...§£ff€ﬁI.?££1¥§TIXG:.. .h___. W Than aasaeasaan . Li.:;§ A i?s2M_th;£x Vagpsaal aggrieved hr; ime: a:an§je:££?§;x}§ ""£§.§5é;3;;§:gvs at the authorities £433,132;

sanbstazxmaz 5} * A Va§m£a'§r:rn?a:t mag whamax 'i::ha--. i'§__mt;;sg mg 3.3: the; ﬁz*£:Vtz1'£I:5"E3:.:';!.¢$:!I§V"-. x'3f=.__"ﬁﬁhﬁ gage; thug _ was 3tj:;£:t_i£ie& 3.2: ﬁaiﬁrig that raaagwnirag :;ai§.,-~Ttha assagxgmgzt by agrgyfiying Vthﬁ' " yfmisiana Q? ﬁaatian 39353, V;ef:EV the' was vaixé gag the _ thazeaftar was ' tar Qiiﬁtﬁiﬁﬂﬁ?

''§év.1%$''tﬁ$''§ j ; ééé Tribﬁaa gzmtiﬁxeé a;m2g3;=:zé.$..;:q that tag E$'?'8¥§§§§ had ﬁagﬁ. ané ralavamt mtazxai ta AA jfustzifg the xeepezﬁag as asgesazzzaﬁt same: gagtiaa 1%? gig tm mt uﬁén ; "tag facts and wiéazma §rtﬁ:;éa§a§ iamra §$%thSﬁ&Ii'£:3.,&t$é hf tag faat that

-.'rm.tez1a3.a mm m tﬁaa asseaamg autﬁasxty at ma ﬁrm at saanclusiaﬁ sf tﬁﬁ a§§&3$:mnt an £8,239 and whetha: téaa £é§§§£§$.§§ aﬁ Wwm W mmmwmkmaw-%. WEWW %...Ww'?€E W m%N&?&m wmaés-«E €_T'€"_.'%%,mTé" W mgzmmm mm: mm asskxsrmnt; caszxlﬁ ha max 9:: ﬂﬁrﬁ chwga at epiainn?

c) iiﬁathez the Lgpellazzt was natx antitlm in tha dmnetian Saxztien 3.5{}.} (11) at 1:11: am: an __§'_i:h& is donation mas to xaehaneﬁh' ' scientmiz: neseamh Eraénat _¥63--.iL.:¢~tj'=, ~ by any at aamunt V «high in: eradzltad ta tzghai-a.t:é.1=uit1nt 'a£'* the Swiety as aen£:£.£m'.--,s, than " H 4} Whether: an the £av:it'>as_ and ":52; the circtmtarmea at ..V'ti;e_;'~ 'ease, "-the Tribunal was Vjuiir-tiiéisgév 3.15;» "£11_Emr§.§3.1;§ that tan tranaa¢t:an»wms_ani.guanine and the _aates.gam::t._ as mag was 3~¢¢~°¥'d5-3&3-;¥'\-V33}-15; % 9} iwethgar "ga.nj'f=71§aVr*-szv;n'~~. g£2_ti§:g. ' juﬁieiaily and §z:ageg*1y"1.;:Tsm:i¢t¢é; as ta the ralavanﬁ. wn31'1§. ﬁaara mam $9 the ¢¢nc1nsiaag atc,*maxch tan Tzihunal ma 'cums; ' .'ge::;§»_"=t.:;h'e:_;:¢£¢::e seem the ﬁinﬂzgzfgfx as" _ 'wtixseil wxibxmax net pammtgaﬁ ~_ ~ ."A_ a} E§éa_tﬁs ﬁgttsr is takan ﬁg ﬁat ﬁiaal we muwuumrm u hraaqht ta max aatizm that am 2 §Ilﬁ:§"§L"a.§.3¥;f:§' ii axis in %a xaﬁrmuéa, AA ;rd..i.:zL a $3.3; tﬁa a:t:hist&$§.a3;. gﬁggﬁaaa aﬁ kw 5s.r1sa3 fer ﬁha ﬂﬁnsiéﬁrﬁtiaﬁ ﬁg izhix $QE3%£t am mﬁraaé as taesgrﬁesteé by ~ ¢¢s.:asae1 fax Emtﬁ tag gazzties:

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\a n- 2)-wrnmama"'«2sm'"'m»wW« uwnmmlz ~>'m%a#mNr\&$- Wm ¢\'X'.£"'V'&W'?£.Fﬂ"P.¢.(C""%.|}-:§'@¥Ve.§'"W> ¥$'"?$¢Wa'¢W:"¥f> V's..r%a-5""n«¥W§¥ K3?" Wﬁkﬁgﬁﬁﬂgﬁmﬂ

1) ﬂmmthqr tag rampaging af tha asstssnant anﬁar sacgxé? was barred by liatatioﬁ?

3.1.} ﬂhether tag order aaﬁ asaesszxent has been raognaé $313" an the w * W basis of a ahanga 32 ﬁﬁiﬁiﬁﬁ?

in? whether the ﬂnairsgs in te:gai*¢!;:~.. > "

tn the gxygaat as Es.1& Lmkhm as_*, danation uy tha asgasaaé 3§§.V xachiaezg 8 s¢$.ent1ﬁ1cV'«V_Eesea:¢h.; 'w. «. Praﬂuat saciﬁty is ;§etvE;sa? a'"A

3. it hawa haatﬁ the ;&&ﬁ§@ﬁ*§auﬁ§§3»£@r the partiéﬁ .2

4. The fagis £ﬁ&n§ﬁ§_iu £h$§°ﬁasa at as hnraun&ar{.x7'V ' £32' exzgaggé in the as a;wt¢&g1aQé&1§"§::§in§$a, £92 tka assesamzsnt ? fag? ﬁgﬁﬁwéﬁ, thémﬁssassaa ﬁ$1sd tha ratarn af the mam as §g.¢3;§,s5,sae§~« _m:: ~§1a_im§3~'Adw:zat1m maﬁa: 3$&53§§§;} gm; ﬂﬁ $32 sat; in & am aﬁ gagﬁgﬁagﬁﬁﬁfw VA ammtsmam ta Eaakiﬁiaterf § Ssniantifiﬁ !§se.:33ea;z:¢§ ﬁméizct ﬁaﬁietgg gm ﬁami as; we ~' q'nsaruz:é that th& saxé §€&§$&'E§ 3,3 ax aggxmti 1ﬁ£§1tﬁﬁ$ﬂﬁ anﬁax tha §xvi§1§§ aﬁ iv » )38"W7l'£&""!k3HMlf""A €£'€éiﬁ"*bza!'V'r$ mwwmm 'WW mwmmavimimmm mmzﬂ MWUKE W?"

' 'mi agaisevﬁggzémaﬁ {Appeals} , 'Eh; Cmmssianat ﬁ§ Bmmtu Tm clpgrealsj , azzgbaeé gm aggeal aaé xagmdeé the;"=._ mrlztar tn: the: ﬁssassilig ﬁﬁfiesx ta 2'acaﬁ§-?1§'§ §g "-- n * the uatter ﬁg his area: at,i?,3.&§%?. za tag ' xmamehila, thaa ssaassam fikaﬁ ;ai'""s*'§zi,f_E"..A the High Cfoaxrt. at mm: an 3-&.§s L«;si'é§_f§ ::.§ .£;i;:g.t. '' n¢.z2s51s? against the $tat§=§§3k §£u$a§iai%;"'ﬁ K.I..5'1::Lha1:1,, Vijif 551321;; lachinery 5 sc:1ent1£¥5::f ; ' 7 Soeiaty, law iggat the asussee has ta 93.2% «Ma a sum eﬁ f;¢s'v"hja:vs*a been P&:i.§; by the a$s§?2s:;£§ ta mckiaem I;

sc:1a&r:t1£.'§;::¢L'----.;§:a:saV;a,§%:ic:§3;~;_»'ﬁéﬁazmt ssnseiaty, Tag gala §2a;¥éa.......i:s §a?§ mean gaaﬁag Ema

1.' ﬁ, Elia &§3&§$1ﬁ§§ ﬂﬁﬁimr taeézifzég Vtﬁfiﬁg Vﬁattax my ﬁiﬁﬁﬁﬁﬁﬁﬁtw Tﬁﬂ arﬁagr ﬁg he gaﬁ ﬁasaé an a I v;$ i3.h§ifi'3$i§33 nxéa Bf tha as ﬁaxamzﬁggx:

T""%x£ aux atatenaat that age Wdrait is ﬁatmd m 33 mews ax? zmtxfﬁzaa tam have :23 ahjaétizxa Eur 'aha xﬁﬁ &£§®$3fﬁ%ﬁ't baing 2" "513 « ~osM:.ne""% umarwrraw WWWWQ W'? ﬁwﬁﬂﬁﬁmﬁﬂﬂﬂ ¥'1§5.§'§'"§ MQJWKE the masses-an ta 1:399:22 tka saga, iﬁ the zearenne coma: ta the aaaeizzaezesx that tna; transactian is bogus; aamaréing in tha xa~a§ag;g"gfg :' :'~;. on an enguzy 1.: was ieamt that a 85.1.5 .131-zzhs 'runs :29: eraﬁitsﬁ t¢j'tﬁ§"ag;:nua.{§"»a_£VV " ' I tha Kachiﬁarg S: ﬁciantiﬁia Kaﬁagfgﬁ E*.5:s:f::¥9;§et'V saociaty, new main, aaaé am: Vt£zs;:':"s*::fcr::€ra'a:;x_i3r'VV.T$;'€':

withdrawn by than fietigxug §a&;A;é*'$5a:$£ #f~.§m;iii1§'"#.n account in the ma: ¢g%'m;a1;¢P and also on the mgugza .::£:§§§v._ulggxgtiﬁieata at . 29, 5. was -the danatxan of £3533 f£§%g:aa:s"'§i:ha Eraxwh at mrbag gizgh $9': in mxstenca and ttga as a Emgas mtam in

-"-$332 agssaesgee ﬁeﬁienésaé ﬁat tha asssssxmztt isms mrraﬁ by §.iii1F§.ta£ti9¥3x: i whan misa tha asgaggxmﬁﬁ; has 1§2§}:§;§t&& ix m xsegguﬁﬁg &t aasxzsat M $1113 9:: tha graﬁag af 1% ahmgg aﬁ 'me .i$§%$§.'§,ﬁ§ ﬁﬁﬁisaz ﬁﬁjéﬁtﬁﬂ tag *g:z:£ntant3.9::§ $5 Eha ﬁsﬁﬁﬁﬁﬁﬁ mé tﬁarwxtax bag has gassed an arﬁr mxsmg axgjsaa tké aasasagwaé /= " X/ iii?' W i$'rL<"\'s..:-is-'5: m ta gay than tax. Suing awriﬁmﬁ by the 53:13, tha assessaa ﬁilaa an agyaa ﬁaﬁare t§¢_ ﬁmumssionar at Izzcﬁ 'fax iaygaaiﬁ , agyeai alga aana ta ha éisnigseé, 3§ é§aia§tK the sans, the: asxassae f1..}«ﬂ;.:§.M $'I£'§{;§{'i«'}H&-I' ha£¢re the fribnaaxg 'wag ;¥t§buaé;_*a3g§ ~ disutsaea tha a§pa1"ﬂT=¢a "»_3&g3§é§éi¥ challenging thaws arﬁ~§:s§«vAV"th-#1'§iia§san£;"a.§§aa1 13 £11ea.

6. m t§j,§egj-- ;i:$t:$aCi*:na§ 83:11:03:

munsvbl, éxssassa-3 and Kr.

sheshag§a;$; £;xrthaﬂiagganéenta "? $ Sararzgazg, whim: wring

-wMw"WHWMWmgWgmmmwmmmmwmwm%mmm§mﬁmmmmmw&@:%$M$ww&?$§%mmwmm%m%w@wtwww "=53 agaeg at axéeaesent keg bean erg:

raapausmﬁ aﬁtagaf the mgirg at é ysiaix.-»£';A 'ﬁ?§§;S;:r}é§:3r&, ha gxmitanﬁs tﬁat rmganiﬁg g_ §§ ﬁﬁaﬁégﬁegsmaﬁt wag haxxﬁ by ziﬁﬁtaﬁiaa. ta hixg 'aha manta mg 3:3: resgst aﬁ *_ é§§ gua i$%4«35 &3é ﬁitﬁia é gangs ﬁrmm §e * aa.ta nﬁ ﬁiiing af mtamxg tka ﬁrﬁar af &ss$s§n:nt has 2% § mvaﬁiataég Eﬁea gage tha iv aw-m 9tI!H<'¢'«m)'i§l9 wwwmw V'é"€s&'°"'a5%"'é»\3f'?7(§"*7\"1~5ﬁ'%¥'?'e.¥'5§e WEWW I .§s§jals?£qau3 ham 2% artist ef axsassrmat has max: sargiatad, it eamzat M mcawrzaes. aﬁtar 'tke 133% asﬁ £ géaza and he further mntmés that tag V. reeerréaad by tau: oﬁszwerc ta magnet: the nature at tzhxnga aﬁ ap:;iii§n« 332$ the change nﬁ arpinitrm ax; as$£a_;s§§x;:-ant ';s_.fgi'2:m'§ recgennesi. He arubmts based on the szatanagt m§§§f§§xg,n;§£1§§r; as mam: £12413 I.i#£a§a';,{' is uanutacturing ' H Eiguar ané fax: which «ms and based on tug "" xr,E,i.:.§r1har§.,, mgag ,.§:a£t fee: 333.55 mm:

was safit = V ﬁkigsixgﬁ Essmﬁanﬁrg Erma " '-"*5-!::z,*§%~i¥:¢:lE'~'%lJ.i." «£23: 2% g £ $ 3333 . i§ thae r@§.raw. in % ﬁsmzﬁ hafara 3&9'. 3:-mg mxtiﬁieata mg iggﬁmé £3 aim ﬁg 3:3 ﬁaytﬁw aaﬁﬁmés ma: Qha am gtatngmxt ﬁg gfihaxx azzﬁ Bhinﬁe. meazding ta the aaéseagamg it as: within the 'mat tké W |k...ﬁﬁ%M:§ m...mLm..mm win séwuw $mI1'€£n"'hmJ£'""%¢VzJ5"'*'8( mwm wwwma mm" mmmmmmmmﬂ. mmm QQMEW QF wmmm-mm §*$%@§""% 12 assassnnnt was kgrraﬁ ﬁg linatatian, rhetefem it :23 met agaan ﬁx tha reteszag ta rsoyen thﬁ saga. 89 ﬂax aksa raiiaﬁ ngan g§§gj f V Judmnt at the Lga want in €2$E$}32ﬁ 551 in the case at aemssmxm :§2?""w¢e;mnswmia::__ L. vs. m:srI:aa*<:3. at $5123; :.=1:*n, '«,__é*--_ ' = V' lccsordinag ta him, mare 6% cannot ha raasans £gr x£%&§§£i§§H af thé aaesenxmnt. Relying zzgﬁé; he ragnasts the €¢§£§j_t§ 1@$gq§ g§§r app&al anwez:-inq the Vﬁgvéur aﬁ the assassaa. m§%.Ef§#§§ar Ré§$£$ﬁﬁ% that tha firming arﬁ €®nr3..$si&:z¢r of Incumg Xxx {§§§#ais§ aaﬁ aha ﬁribanal in §&1§ ﬁr V tﬁ§"ug£g&3$é, ax & dﬁnatian is & ﬁagus .---.:_:ega:;x'§11. §:a£§§ae.:2t§;an aﬁ agiiﬁ tx3#§3£ﬁi§§ F$s yarvrgsﬁ ?&§r§§ax&§ he ' 'geqa¢'§§§ .§§h$ gent? ta 3%': agﬁﬁe iﬁﬁ aﬁaaxrexam

-- '£§§§in§ giga, S" $efr ﬁﬁgt-3&3? tkg Mama aaazageia ﬁgs:

?t:§¢ mﬁmta gargtenég that ﬁe swam? at ﬁiﬁﬁsﬁﬁﬁﬁﬁ Wﬁﬁ E ﬂ §§E3ﬁ&ﬁt £9 tkﬁ arﬁsr W Gé §2£*'s;.>:>m\: m._mw,om .M. AMMM &<=i'%:;"I§".§?*:=%ii'..& Hﬁﬁw ﬁﬂﬁﬁ? 0? ﬁ&%N&?ﬁr.%% ﬁﬁﬁﬁﬁ ﬂﬂwﬁ www-um wwwww Wu" l'%«ﬂ"'iM'f:{#Wc£*'"Qm§#|M*.%§}'¢a E3 :35 assesszxnat passer! Bf than ﬁmmsgianasr af Incm: Tax éngmalsﬁ zsazgxzzg ages: tag"-_ subamssitm maria by tbs sssassgaa. gasati aztatezmat ef tha astsessee thask transaatiun in gestation is £fvé£::§ﬁ§A ticititms hf tks Bapgtizxmnjt. at 'a i§.%ta# §#ta',~V' he had reason ﬁat ' him, ﬁxzrthar enquiry V £;§3;_:§ 'zféiuhiivua reveaxea that the :mga.gg:¢:x%% em, that-atara tha in mopsninq zit ..;3§}§;:$<%§r&$a§ ta him, such :im1;:s;i;:52;--.'V.V :d;~;3£ ﬁtﬁieer £0:

reapenirxg vﬁgé kg statea 29 be xmxza ﬁxf ﬁaﬁagskizfsg ta him, 9:;-nag' w ﬁe asssearasaeaz wax ﬂozifgﬁ the §.§£%$f$$.,¥'§§ ﬁfﬁiaax' Vfasas "3z.;ii:sti£5i;a:é:§ rmgasiﬁﬁg gf tha ﬁg.

L%3z;££:g?z'«:_ea§§nt&§é§ za vim aﬁ was-3;a£§ as ms: an tha ﬁsta af tax §.'F'ﬁ§.ﬁ'3"'aﬁt §ﬁ*$4:§V'a;§&nt yang tﬁa zéeasgaezamg aﬁ thee gazmat ha ﬁafﬁﬁ tam: ﬁx kamtma ﬁr imﬁtatxan. 3% kaﬁtiy mmtaaﬁa ﬁat ﬁewer 5% %w§6<'§"'iaM'\..E. Wwwwﬁwmwwmmm scam. ummmm W-.. ..mm ¥an'iW::ﬂ!l!« mmwmw war mmmxwmﬁmmm WEWW MWMWE W?" %&i"%'NMT§ﬂ%e?% §""§§K§W§"'§ €l:€M,§§§'§ fﬁiéther ﬁsasakanészg V _ '=§ssa:xsae ma 25;

tha trnnsaicztisrz in gnastiasn was §ieit3.mu$ war qenaiaa, eiwarate erzgagxéf was ggnagateé the Baysartgmnt ﬁaﬁ as ea. gmttst aﬁ V. statmnnt aﬁ ahixzéag chartamé Acaetzzigtiaazji ' hast: racardsard by tag ﬁa9artrzl::ir£t'.;w A_ the statanant xnﬁa qg nn1g¢§,°§§ ;§ §a.gﬁ§£e czonnectea. to We cg assaarch Prnﬁuct sog;aqg"s£ §§wﬂn§i§x'§§a ha

1.; net aw-are aﬁ 3.3.1.5 lakhs as &n1{ga'£:§j:.§n '£'§aa rswantxa has aims: eﬁ ehamzveax, T::aaxura;':'~ ;J§E:'s;:--. *-$3i.&:z'§:;if.§.c 3': §.asa&:eh Prad::¢£'~._5a¢s§it:§gf4".aé§&.itﬁﬁgigg $3 aggasztsmxﬁy was gixan = §'r;$:t§;.~.;=-i-»@xr§.::a ﬁkaﬁgrvaﬁi, the .--v~.,;gse:§§l:%eg,TV'i?:§.a: £éi1$§' ta atiiige tag aggsmtzsnitg rsvsﬁﬁe asgﬁ aavigzg ﬁaiiaﬁ ta ntiliéa £§£§'j_ éﬁfggartanitg gima tag ﬁha §§£$$$a%§ 'ﬁne §s.s:§e§§§:a:a aamzcﬁt gm? maﬁamé ﬁat ﬁe Vﬁrkﬁémtxaﬁ as gﬁﬁtiiﬁﬁ anti ﬁat ﬁg mam 'ﬁﬁ the arwrtn immnaadta 3.32 we yﬁéﬁﬁﬁﬁé ﬁﬁ ﬁﬁinae am n 'MM VWVWVWWIHVQH4 W Wwmmm ¥""%§%z¥2'"$? asmwm mi mW;:~;§':&..§m WW WW? W mgwkiﬁwllwm Kﬁ Wﬁﬁ COKEE E3 28.6.z9K3 and gartitiaata has haan issued an we sang day ma it 5.5 stateﬁ. tea mve issuad at ﬁonhgy.

'I*.$.#:ﬁa.t::rredy, the éﬁfﬁﬁﬁ has :39 brgnfézé. aanaqy. In athar words, it is éisa;kgvaﬁ :: ' the assassaqis stataannt _1s v&sé&gta§;; £ha J' transaction czarmat he on"

tha faat that the assagag ﬁ§§§§ %ﬁyﬁribEf'§§d having handed. over: tha a day, it waula hm 1ngaxﬁ;n1¢ £§£ a ﬁﬁmﬁﬁtﬁ sand g aéxtitxcata tci ' ta ﬁiis the return an """ "'§£ r.£§£ai%3 §§£ﬁ f ﬁuns 1983. 'rheseﬁaseg h e" V.-'tghe ﬁgszéing af the assessing' a££zcax; V£%mﬁ#ss£§aar $2 xnaana ms an; '£§e~«?s~2;*3.bma1. 3;: mgaxa ta tﬁe trﬁns&§£inn,§aﬁﬁ§: he halﬁ ta h ygzwmrga as &scaxding_WIi§ j .¢_. 3§¢¢§;E&h i§§ 13 tm: mama}. warm, tbs. x&&$§§ﬁa§s axsignaé kg tﬁana ara ms: éﬁ u j§g$d&anm& gan aaa§t aha zamaaiags axxzgnﬁ 'gthesa aﬁtharxtiam in $51; axrgwtanaesg '~,_ "h§'req§asts the ﬁauzt ta §£$n&§s tag Q§%&3i 3» "' Q zmmm W'%%'%«a.ﬁ'§%!f6x.%a;§v»«wV.i mm ﬁwidwmmmm - A u M %,,W.m W mmmmm mm a::m.mw .§s:£~WEx%;W§'£%.%Mé Mggzw £:¢T;§é;Is@:"% E5

3. ﬁaving' haarﬁ \ ﬁamasai. $93 the gartxes, use have naticaaé. taat the arms: aﬁ assasszmnt. was amxpistsé aftﬁr than arﬁar wand tram the cmﬁssianex aﬁ xn¢m:g""=§};_g'_T.~.. '% (Appeals; hasaﬁ an tha ar;:a~:~.mmn::' _ asxassau. Tha assazssaa ﬂag 2§§x£§--as;i:aﬂ. "

Assessing atfmar ta ¢am@letsa:.V:""*%?;§¢. &::9;11'e$'.= assassnunt; ta anahls thus' ~.§ss§;§'§ii§§gfV §;i§E'£iea@£" téﬁ reopen the cane, :.£ tae %".$$__'_'_.£aund has has 5. £1ct};i:$.r§zst§*a¥V:V:-.z.é%#%'.:'ﬁn« ﬁ'§ﬁ§a.1 _§3#ass,§..ng aﬁficmr haw " *E:$€a:s§action in:

not a assassee hinuexg has ﬁgiea g §§;gw§§ tm§ sang: aﬁ neg:

against #:£:i%h'&1'.':Vi; ~-,f£:»ﬁ~:--§;ni:§a ma atharga '!*ha 'gm r@aa§§§rz$ bat x§j¥$;§§'a:sa& has amt t¢ am far ﬁﬁﬁﬁﬁu

1.§i""%.:.*:;ve! xcivii. gait ia: mat ﬂue 3s.s$iu'is«wx_apa. "~ ~.eas2¥£..uea§ tkxﬁz ha hag been ehéatﬁéﬁ, A is aixa agst £32 ﬁggam tﬁgt far €13 ﬁga aﬁﬁéﬁﬁﬁég time am gggaxtéﬁanity axag itkatuwaés. , Traasnrar 9% E55 §a§h,§;.§§amr§ § Se;-:3.gf;'2t3.f5.,e kaseaxak ﬁsméuat ')3 9!wW'w$m.¥am.se'xapm.m..m» «<.:v'.». M E'?

assesses' 3 intantian was as giva émzszian 1:3 sac said secteﬁy, there was aw ﬁ1ﬁf§¢a1tg sgfag the aasssgaa ta crass-wxnﬁnew $3 crass mrtttiatian af cha.t:::..Jx§"§s5 :'§.;i_«.V assasama. ﬁrm: accaréﬁng' iga t_§ag3 '«gsxaa;a;'s?<%.:w'Aé:V" 7a.t°} W%C§r§~Z {swam €233 KﬁﬁE'%é>W'&%.% Hﬁﬁﬁ ﬂﬁiﬁﬁ the instance at stihaxi, th:'e'*v}«}:.§T.'ez!a§.*tv§.i§23V_ trade thmruqh Rihmﬁxg at vxjay shinae, cma;:¢;¢a_%:¢¢au§:§t; Vijif Bhinda has aan;a§ §na{£§@g§a§§§&a{§'ﬁgearaing ta him. as "the assessee handing §v§2_%é§§§"é£§$£; "§§1ham: h&s hat been ma:i":2Ae£i. hy: it is gases mat the: casﬁ at him 'aai:sé;=m§s:;:;a~:%nf'*'7§;ha?; this asxaxxaa hm « '-w:I"wW'9uIr»*zW«|i Wm §*§sﬁ"'S'hﬂ%.&"'Q§.@"¥t.§§§'%%;.L§'%z §ﬁ.'*i;§::"xmh£z2¢z.y £ saientiﬁia ﬁ;a3§§§h;vr;eh.4:'1'Ei¢£:g:§a':fst. Smgiaty, ﬁgs: mum ma having unéwg tag §;£1v1::ss af tag aﬁiﬁ gagisgg had '¢i§nat é<2 asV,1§ 1&3 :3 wave thug sswieiyg ix ﬁat aﬁﬁxﬁ ﬁg tﬁa smiaty its aativxtiés, it awalé 3% éiﬁfiaaxgit £52:

star; at grtzdsngsa ta anmagt that an as; g éaixatien amawi-as maieéty 3 gm: :9: ag.&§ €22?

Ewﬁﬁ-'§%§~=% Wﬁuéwﬁwmmww Mam mmmm wwwmwwmawmmmmwmmM?MWW%WUW¥W%K&%%W%&@%%H€3w%?W§K&Wmﬂmﬂéﬁﬁwﬁwﬁﬁ §§' rncpsnaa based aa a nhaﬁga $2 c§ini@n$ It is net haaaé ea the ahan§£ ﬁf aginien, the *, assassnnnt is ra*apan&. But it £3 ha5aﬁW¢%ﬁI {% the aastegresentatian 9f the aa§g§$§eg Tharstara, us haw: ta haié that £ﬁ§«p£§sf %gLL racyaning is sat hasaa. an_ Rafa ¢ﬁ&ﬁ§§ Tﬁ£ n aginien.

11. 59 int &sﬂ\%§h§Vm %i§é£gt1$ﬁ "'i§ cencerned, we are aﬁ tag ?ﬁé§;éh§§ §§§;§raer ac asxassrmnt.

and notiee unﬂéf §§§Q$¢§ gag ﬁﬁma issaea on

13.?,19S3. Eﬁ"%i%x$£'$ﬁ§;i§§;W§ $23 af aha aainiaaf £ﬁ¢: r£%§§#£#§ *§£ 'the asgesﬁuant sunset ha §a1§°&é"h k&§£a§ ﬁg xinﬁﬁatians %«sx:,%s:ag;a;:ga"g§ sag ' _£nx t§s,§§§ﬁﬁ1:

"" Vi%§a; .§§e§¢s$ti§a§ Eat aa ii; ﬁg fﬁf ax tha Qﬁﬁgﬂﬁﬁt razixé ﬁgnn Trnrgaﬁ §§ﬁ$$§ @¢an§&;

wt, mm §&% xa §§§§ra£ avg: tag ;t$; taasa $$§a3ﬁtx Egg 3% &§§£§&ﬁ£ma ta aka ﬁaats af VT %§i§ ease, €%/ m i§1h6%»F£vIl; m..vw.»wm.. ,m..=..v......M _ m .. ar"'1nN~mw'n muawmu «wwmww mm 63V)¢Ie'"vh!/'mfn%M"'a'=?m"'@LL"<}méi""1s £"?;'§>\»aFé'I€ ﬁamwﬁwmﬁ W¥'" a§"m<f*"?tnE°'&5"°ei:"£i"*i~»'-¢>"*'é»'5°W5~% E"'$-;$o1$I'?z"'% %.«%#%aWéT3 3.3. §c%i:3§3_.y; the a.§§$a§. 1% ﬁisxrﬁgsaet. Sﬁ/w }ﬁDG: §ﬂ:J

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Karnataka High Court

The Commissioner Of Income Tax vs M/S Sangeetha Granites Ltd on 15 March, 2010

Bench: K.L.Manjunath, Aravind Kumar