Karnataka High Court
The Commissioner Of Income Tax vs Shri C Y Cheluve Gowda on 6 July, 2010
Bench: N.Kumar, B.V.Nagarathna
gr No.?"O7/E;3zmg/20013, {hr 111-19 1'\é.:§S{'?.'5§.5l1}{"'1'1§ 'R211' IE}__S3'FwS}38., pr3.y1'1'1g that this E'--Ion'I:31e (,',mu'i may be 1.)Icasec:1 to:
i) i"m'm11la1.e i. l'1<i% .s.ml:)s1.a-1.1'11_£e1l rg:.urs=1.j<)11.~'; of 1.2-u-v s+i;«=.*f:_>.(Ti 1':i:'1;{>:1"c>Ai.[ *
ii) allow the e11.)].)t>,z-.-11 a:u'1<t% sci d:;I('I{': LI[1e== 01'<,1c.1f~{3§i's-;:s<::t=i 133,-' iT1_1§i:
I'l'A'I' I:3a1'1ga.1ore in ITA ;V.§.'7'O?','.T*3z111g,&' . d'2-'iI':e.c %« O2AO8*2OO5 (',o1"1.{1'1"1'11i1"1;1 Elm z>1'*r.1'cs1"7. 'TE3!" t"!'l_L'..' --. Co.r11missio1'1e1' zmd <:'to1'1["i1'm .i h'f:__ <..)1'(§<-'gm ;:>e,1s;..s'sr-'ti "i'I:;\_r...,!j_f1H{.>Hon; /--\ss3i31'.z':11'1I C()I'11l'1'iISSi(_)1'l(?]' ofl1']£?($'i1.1V{'9»"?'2.1>(, C'7ij~:'{.:iu{'>[--j'i', Ii;--1:esz"1.1T:. in the int.e1'esi" ('>.£.'_}'::.$1.iCcr an-('I t'.'4{'f1,.Il i"_'4\-"'." - '1"hI'S 1'1'/X c::(.):'11i1'1g V<_>1; !1j.J1':'~, §':"'1{';¢.1?'T.ii"§'£3; I"}.'1.§S <..'§z11\./. N.Ku:ma.r J., C1e1i.$-9€:1:Lféc1 i"':l:'1t'f fdIf§.a9'wj41:i§§E'_--.._V ' This 'c1;'5pE;:;1.I.V_ is f"'1.«.]_E".'? {'.1..._§.3_\_,--". r:i'1c i"(f\?{*'.1"1'i,lE' a§3;a21i_1:1s'I; the orders i1T1{3ilgI"1{%{i§,--. ..1'éi'ir5iiT'1§;;' 'r}:'m fo11<.mn'1'1g sL1bsf:ar1ii.ia1 qL1es1g1t)"r1.5j of 1 a-1.''w :; V V A ' (1) :"i.jVr!'2'.§?A.Iir;5'I.lV(;'J' tho? 'I'rzf};:2un.(;u' rz..*(:z;a' <':"'m"e(;*1.' in fzm'<.:i2'.rt_g Liam. ' ff,/5;';9;3e{Ic'Lf'e C.}'cmU'nz'.<;.sior1e'2r' c;v{.cer'(_rz'5zflg 'jr.:fi§§E'2';..?{'z'()r'1 1u'Lr.1e>r .Sc;'2(.'£z'c.>:2 125E)/£25} {.3/' rm}? /RC1. ,. _jzm'£;cir'<_fl'zimz Io :"<:7z.,>c.>r';~::;e2 U16' _/"z'n(."z',{n.g'; pa.s;s<--3a' L"'Lr1der' S<;>CI',':jor2 143(3) read rm'! I1 S::.><_:'I.'z'.on 263 Qf the Act £93.; U16,' 1-'as'sc?sszfr1_g ()'['/'2'<:ez!' wI":(,> had n1ere=?Z_z; c0n1piz'.c2cI z..::z'If'2 Iii'1(> c)J'c'1cn'.s; pa;<;.e;<.--?<:z'. i:J;_; 1.h¢=.> Rez,2z';~';z'('m.ai (.l'<}122r1'2is.s;z'<;>J'zc:r zu"zc:i.c2r ;5¢>c:tz.:'.<">rz. ;2€>'J,3 (J;/' the /1.<1.-I '.~' }5,L/ me1f'itS bef()1'£' :.i"1c "I'1*i13L1na1l. "J"E'1(:? 'I'1'1"l:)111"1aE on (:2'11"efu1 eXe111'1i.11ation 0:1" me 01"c,1e1' 1.111d<-:1" Sc(fi'1'o1"1 2&3 K)!' 1:110 Act, p2.1;=3sc('1 by tile (..Z01"111':'1i:s:3i.m1m", l'1oI(i i.}1e.:!' 5'-}"1L'r1'c* di1"€('.'{liO1'1 to adci a s;~:L.1m of Rs.4f?3,i3(').(.)58/M. _ was 10 CO1'1Si('IE;',1' the _=.52.1iC.'1 ar1'101.1I1VE' »;1ss w01'k--ir1~p1'r)gg1"L:s5s w1'1.l'1 1"l'1(" L*x.}:3.g'=*1"1(;}i{«:,ii1'¢§ Co1'1t.en<:ied by Tfhfi.' 2'-I[V1_'1'cI. c)v1:'1 1T1e:1'it.s and tl'ic:1*q:f'<)rt', lfltwld by 1"I:1(::
e1ss@sset: VVEEIS 1'11:s.i_i.r11.2ii"1'2:£'Y~hE_c? Q{TI no 1':)2zy1'1"1t:1'zI:: and that the 2?«5§'§~stT5_3'F3c%(?ggikéis <ii:31'11is:s<arci tlle 21}J§5\«'c€2i1'. --. of 1_.l'1c.: 'l'1'ibL1:".1z11, 1;h.@ re\re11L1§* is" ;';11 é A }5t=-:1j_1Vjz::sV.:31l..'--(")'i"i31¢? s1.1%.)..«;I.a.1'1ti2==1l ({1.10.1<:a{'.1'()1'1.':..»' f1';-11'11e('l "=n1aR}<2'"it5.--,"c1e'a.;* t4I"12zt,Wt'i5ic2 ,§_{.1"it?\~'E11'1(Tt,'. of 1.119 1'c>\re:11,.:c> is 1111211 1'_.h€r.eVv;*_eis;..'«e1' CI'}E'C{j?1ii()1'1 by (Em C()i111'}1iSSiO1'1(iI1' in hiss €i)1"d('.1" c1e'1tfc:--§:1 28-/'3 /.2(Tf)(.)2 to 21-Milt! 1_11c_.;- \\'m'k~1'1"1---;:>1'o;;{1'e-->5-9,3 e.11'1'1o111'1'; 'A }{s.4zi3,.3L().{)5E3/--_ w1"1.i<'::1"1 lT1;1c'§ a.L1:ai1:c::*(.§ its fi1"1.aiiI.y :15 1.l'1(;~, _ asécrszscreé did 110:. <r}_'1z'111e1'1gjc:* $1116' :s2.1i('1 (,)g'('lt=§31' zmd i"E':z'e1I H16' " =Appe1121I'e Au.:i'1<'>1"1'['_v I12:-1c"i J10 \j1_.:1*i.<_s(h('I1'o11 to 1*r;~\-rt-=:1's<_= ['1'1c--r saicl 01*([1c1'. 'I'hc c.1'"11i1"c: 2_11";.gu1'1'1L'~11I" !.3e-1:sc=rd (._>:r'1. 1nis1'c21cii11;_g of the 01"('1("'.1' of 1110 (.7('>1'11t.11i:¢a&si(>1'1('?1' e.11':<;:'1 is w}"1ol]3,.r by/"