J P Narayanswamy vs The Deputy Commissioner Of Income Tax on 11 August, 2011

[Cites 0, Cited by 1]

Karnataka High Court

J P Narayanswamy vs The Deputy Commissioner Of Income Tax on 11 August, 2011

Bench: V.G.Sabhahit, Ravi Malimath

% V «M;

"

, ,8 3% "§':w;% ééiiﬁié saga? :5? K&§?é§I§"§%%fa. ﬁg? ﬁﬁﬁééﬁaéﬁﬁé mcyga "?%ﬁ§ %:;E:':f:'"'§m§ as}? .;:a;$aug?, 2§..:§_ *._V ggggaw?

mg" :~§«;";:2§*§a.§ gﬁgéa §:,;g":":§§ 2;: Q "

meg M °E"§~§E §°%§?*£"'8%._E 22€;:2§3:§§T'§.:_£§ 2¥';;:::: :v%:&:;:§As:5%A;§s§;§;§ 3 :,"§:;a. 5%. 3§:L',:*:_V'}€¥§2§§§':«: ' €;",'§s§ ..

§.:'§:,a; ;:§3~:;, :§'_:3§. g€§'f%?V__v;§:_$es:2%§ Esgxai mg, 3§2;::._a;$ zg;g::.§'_:--V. 'V :§_§§§f§'§':§%;§°§: k $3; §s§§%z'é;.%:';:; §§e~;=§:s2<.§;':?%_f%§. J §2z§;a,§@§:A? ' _ §!§§g'::§a :§§,...s§;?;;rs§;%<;::.2*":<§':':%,;&§3 ' ﬁﬁaﬁﬁﬁﬁiéiiﬁ gsghm-.x_§&$&;_ §;ﬁ&§§§;é§'§%;§R§' gag gag' ' V ..M§§%iw§;w;M.£-gag?"

§<:.§2:§ é%'§;::ﬁ§::§,, A9252} " ~;%§%%»;%;9f::: - "

"§"%'%§;?€_§§§?'i;§'_"ff"f'2--"€§T;%?e€?J§§$§E§§'€E§i ii??? §:2:€:3§«%;a* ?£i%f; £E§'%"f§;,&i a<:§§-2Es::z.E W 3 :33, "~___ ~§Z§?€é §é:§§:;§§%;§;

;»§z3§5g?%§§ Qﬁﬁaﬁg.

T * §;2.§§{;m..§:}§%E, ".§§§?@%§E%?

"FREE I"§3§ ES ¥E§..,,E§ UNBER SECTIQ?-é 269%: G? §."7{,:&CT, 1§§§ ?§§..'¥"§?'\§§ 31$ ?®F§?%'§i..§Lﬁ{§'E-'"-._ "§"E"§§ S%_,¥8$Tﬁ?%T"E£E.. Q£}ES"E'§§F~éS Q? L£a%ﬁ{.'..1_' VS"'%§;§*'§.§ T%~%§REi?%§, agaaw "rag awgaa mm $E:*4'._§i§§:§é£"'é*»:%:§_§. amgﬁ $§ 'mg E"§"°ﬁ;"?:' §:§§&';§:§§?;'..§%E§f« §7§',§' =?*€V§,b §.§2;'§ang;;'2%§4: Arm £T;Q?x§§$:§;£§--s_%§T:aé§';._:§§1 «£;l:g;Eéé~:*;:»j§:4_VV mg Qaam gg 'mg £€;:';¥§€'§=ﬁ:re§,'. ';r:>;§1£iz*V..J::{';s;és:V;3é"%';é§"iE"'mg' (g§%E;a§;.,§;~v1 §Tﬁ; eggs .2: 1"Lgj:§%:::§"~€¢¥ :.'{2v}4,!€::1'{,ae:}» 'ig:;§3m§4 smm 233:-.7§§:--:%:3:si3zz;__:"£:;§*r=%§=__mam: 'mg §;§$E§§§~s%E:§":'C.;ifgaiigga» f,m§'§'§5§: ' gags? "§'§~«:§ §E?§§"?':*' cw:wé§§:§:<§:§_:es§E:"?V'..g§§-:.:;-§i§éA{:--::£49;E»{fmx Cgawgg €§R£LE- :{2:}-,_ a,1sg§ssA§;si;;:~g;,m1g«3»§§::Vg":g_§:f"§_§agmgﬁ smm 3§~--@ém2§:§3 gm gﬁjjg - A V mfgizg %;«éa;"3.: 35: >3?'-2;3§§5 ~.3}..;;*"§i§§"%:,:»:i}§e%;'§s%':§g:§§éﬁg <3? E%§C$§'ﬁE-'?ﬁX; gag .§:;:.:;§wm?é§f "§§i§~E§§'%§§ gmggg §;i':j§%é§~§;%L§RE.., f:"§%§ §§§§§'"2"¥ €§§9§%-§§i§§E§?%5§§ ﬂ? §§€C$§v§E=-»"'§"£;E;. ﬁﬁﬁfﬁéi C§§€LE~=~E{2}§ €.R.Bi§IL¥3If%§, QBEEMS ﬁﬁﬁaﬁ, BAN§ﬁ:L§RE, &§P§E_;,.:;?%;'§<é'--%\."'~»., gm' $%4§?. 'éﬁﬁfaéﬁ ﬁaswavf .Am',)- .1 " -2- ﬁﬁﬁ:

3%.? 3.9. ?%£$ﬁ%Rﬁe'§'§?'§A S§5%!.&§-;*¥"f NS. ﬁﬁﬁ, S§F\§§{§°%' Rﬁﬁzﬁ,"

Sﬁﬁﬁﬁﬁﬁlvﬁﬁﬁﬁéﬁg ' gamammaﬁgﬁ -- E R£'§$§§%§E?%"'?

w§§ ms; zg $;;.:::*=%§'} i.§fF§?§E--§~"?;. S§_?g'jff¥5--i§Q?~§ 2§ﬁ-ﬁ Q? ::§",a€?, 2_,'%9éé:f;§ T' @§2;mf:;*§§!'= :"'§*é;wv.._...:i%§a:x%L;:..A"§"E =§"§«:§ §§3§§'§'ﬁ.f§§'f§'Ez§3L .v_V."%Z1*{.¥:$;i3§i'§7i«:$E'§"7% 'mg saw gmwg °:":»§g§~?;§:=§; ::%:':%:;-ﬁgs' .%zf4€;4«2T;i.E{"":a%@5p*m:. §.%'=é§§ 5%'? ﬁwg mg asaaga "§2$_%3S;§':;_ ETﬁ."i°" gméaazaag 3% §"§*{§§}§ ::s.:"4:i:;§3:'a:sg;ﬁ€3--@§______§;,=é:?§§ zgwma-2&5 Aiéﬁ Cawzam » ;f's'é~«§;E €73%§%:f},>';'~;';,,i§;*v?¥3}&§$§§ 3%' mg §§m,§"s'v C§§v%§'f§§$§E§§%§§§i V ?i'§{§£:j;:'§%é§ 'mxf €E?§"§'§&L C§§C§=,E--~§.{'3§; g§';=§§";g§..{3'§§, 2%; mg E?%?ER§§"E' §§ §§;.§§°§"§C§ gag " §:{;:_§_;§'%%*.

'V '§"r§5ﬁ;ié§.. .' THESQ E.'§.4ﬁa,§ Hﬁviﬁﬁ §E§E""~§ §'~E§&R§ ﬁﬁéﬂ RE§E§¥E§ Qﬁﬁﬁifiéﬁ GN FGR ?'*R$?*é§U§*€€E§§E?€T_..}"E*%§§ gm', S&$§~§A§-§E"§" 3:, QELIVER§§ mg mLL§§ﬁJ:j§é€§§':--«g"'-__ Yhese {W6 s;§§ea¥§ ssiiage 33%-.,§§' I:'£§"§{§ :é§5,§jv_{§V§V§f§C§é€§.V:7 agaiagt the srsier pa5§eLf:L3'-, b;{_ tké «. _I::'1c0vfme "fax gppeﬁiate "frébunési V{'§f$.§§f§§'§'iB§§§%§*"*-_§f$.fEE=¥fbE"€ﬁ :6 35 ";?;%'%8 "§'"r%§;3n3§'}; §s:;n§aE§;%<'Q-- i3@§:-r:%% "'.'?i§-s ' ;" ,."'garsgaiareg E3':

:<r{§§)A %«£;o;§._::§::Z:*f'j$§3;§é.§;{€§§£ _€4§%fté§§ 2E6l,ﬁ§.2§§§ my {ha issgasg'~.a=sgegs<,:%:zé';:a§ _:'§92-:§93 ta 2§$2)2§§3,., E,'§",.£§g §§E&§ by! 33% a§§e§§ae §%%r§§ 3§§_g:§é:§g§§:3d 3t§':2'f_$S_$.§vﬁ Qmer Q? we T?§E§'Lm§% aim? §."E"LﬁM '§f}~E§V:C:..3;1--?3j§ﬂs"2.§$5i'§§ is ﬂied ms iéae Qammégséaﬁafr iii}? .§--s:§§c--§}';2éé' 1-?;%§:A 1=;.E's:;§3§'§1$i the game wﬁer gaggsieé ﬁg; 313$ AA 2; E.,"¥°;§h §§::s§3§3?,i2§a§ mg meg: gﬁméiiaié uﬂégz §;%,§3a2§£%;? $3? s::%a2§é5§$s"§%§§:;"% Q?" iééa '§%3§§"§wé?:2:§ ﬁasizgéaaiéaé i§é§9€§§§%:}§"§§= Q? Egwgz _ ,_ $5 i._§,.«--;/- 3*' 3 Vii' s» Wﬁﬁihér Gﬁ ihe fagtg 3516 ﬁr: the aircumﬁtamas G? the cage me '§':"§§:,:n2:gE__ wag jaggtéfieﬁ in iaw in egéimatérgg gmfiﬁg from the gaie by we a$pe§E.;'.=~:A:~+:§':'_%§'§f"_' ;' manufactureﬁ iéquar an the basis-'..§:hai :§%-K" ht wag gm; 3% the rate 50% ::.3.¢.5;e;pg:"é3'<;§£g:é'a§'_' Eﬁﬁmﬁ 'ii Wﬁeiher {ha *§"ram§égjV:j%:'s:;ag §%.:atif§g§_ in camimg E3; the _c;c§V§'m§¥'s;;§._»§Ea:*§ "%.§j1;a:_3i§3§ aggaﬂarzt ra£§€;--x5:&}--raa5_ f§";3"?§'§"~--§§'1,.é §i§e¥3§€8§ by way sf gaia gricé *i§'gé'i:v;%§"§<;;:«§_é'v?3§V§. __§{'he excége ﬁat? g:f 2}"j:;;%_/- ﬁpegf'§3c%}Ae2'i'_--.t§:é?:»§%mL§§é imam ﬁeaisia *§%%g;ad._«- .jE.%3e» iiqgaar bear; §é;éT:'%€;T§¢;%.}a{32s e:§§7'§V"b§;'~,:%§%an§""'§%@m ﬁmvermzzaréﬁz '-$§:u%*€<<~f<§?V;'».._ V' %%§%3é.§§§3,=:&h:r" "ss.é* %%t.§*2& §&£'€$ mm in ma ;_;<:§ra:%.:.,Axf§235é,"'1a¥%s'w:§e.2-:€$ Q?' the saga {ﬁe ﬁrgaéing Q?

-.i4§*:e' i:;§9'§v§;;;:§a§ ﬁéai éhe eratﬁe mtcése éziﬁz a? af ?32f- gm' gaaéxai ihaugﬁ gm?

ﬂag a§§§§%a:*:§ wag s'e§mh:sr$a£ m " éﬁm gg a gm': 3%" gaée §%'"'§€& ﬁg 52% Eéﬁﬁééﬁﬁﬁﬁ Ea E§'§% :;§§§%£a{%$&§ %&r§*§%$r%€s is géraserge zsmé §ﬁ§*§§§'E%?'§' $5 iihe rsmmgi amnrge as? §"'§%,§if%'§€§§'E §§§%§§E,§{§ 23"' ,1 K,' 4*» z ,/r,j"".w /3 3' TE,"?".&. ?*=é$.3£3§;/Eﬁﬁﬁ hag hear: adméiieé an :8,?Q§,,2Gﬁ§ fm" ﬁﬁﬁﬁiifﬂfaiéﬁl'? 3?" {ha f0§.§%;,;.;»é;%§*§g §:3§§$ia¥*2{§'a§ Qi§€§§§0ﬁ§ 6? Saw:

Vtﬁa FM?

%ﬁ£'§'s€§§":as*° "éize "E'rEﬁs.ma§ ::3:3§Er:¥::';«§i;:z'a5.;«aA§9;" _g:;j§4:;3é* ii': éméaiéng that {ha gaie gr§7::e §f"3r%T:§-cvik iakéﬁ at was %"§f~<é:';:.._a§a2ir§$Vi v:§§,§§§1a:§§ea£ by the aggaggee §E€<.. %sis z4ég.§;_u§'a% égankg of aacmmtg ¥ﬁ:§"'§§€§"?§ tit'a§"";3.:5s§;€:éE~:.;s;&e §iad" vamiéng r§§i1tS§ase§E3%*%r':a%v:*E< V' 'M *£:?%1a€§1:e'%A"j;1§'?."§§ :?°r§§:;s:;;::"2:3a'§" A;:C:§V3rwr::&.§§:&d 3:"? arms" Ea §§0§€§'§':¥v'§§:§_"--}t.§?'§§é§%:§.'_ £3? .:,ma£c3ur'§%ed $a§§ sf gs:'r.z§§'§§~T.'*:;;§_¢§'i:.§':':~"-;"$t;'>§<'£_ mgigiée me ierrétﬁrg wag §€:.3."§$;». §§:é§s.sJT;§.:.'§:--e_%,..~ang§ mt M2,/'M witsmst any %§a5$'%g _§§*2'_3;gi;'§az§_'§§g at mmh an arraﬁamgg ":;::3s3€Eu§§s:3;§9é Viﬁ we Yréiazsnéé ifaéimi m mm snag €§g%'§~§.§§f§:*ai%$n §§'%€ u§":a§£§m'2%&£ 33% ﬂ'? &§'§*'a£%€ Sgziéé-'ieﬁs gzmﬁe aggisiée iﬁe §ar§E%€}r;§ W§'§§€§3 aggag "i§*i§%@ §§£T§§"§§$§ iéeaéerg ﬁﬁﬁ gm: ﬁﬁmaiiig is %%:e aansazmgrg 1?"

*s?%5§'§Qi§"§&i°' '$23 E"z'§%§§:§**:a§ §§E}'E§%"§§§iﬁ€§ 3:': arms" 32 éméﬁéﬁg ma? 3 am: Q? fﬁyﬁéfﬁﬁfﬁﬁﬁfm _ %§ze *u. &f¥§:§E*._€ --. 35s~:~:'§§?'§ 9?

regresenténg Lmﬁigciasaﬁ §?r§€G§"¥'§§ Q? me aggesgee iﬁag ta he get 9?? agaénsftg we migcﬁiafieﬁug reaeiptg of %',8,?§,'2?fSf}».%3$}:§';;d ﬁeaiasred mt ihe aﬁeggee in the ;-eg.:;s~E-55;:».£f€§f';:_é';:': 3% ﬁre migceiéaﬁeaus ireceigts S§'E'é3fs}'»;'!7s:'--w§Z}VV*5§' 'f{;féT¥:'_f§'V aggestsee is §'%§E§"§§§"'t§ but~ém:gm+9§ §':§'=%*j;e:§§::é_?c%;t '-:31?" unacszeurﬁeé arraak bugiéigasg-?f} Whethgy we 'fribun'z%.§ "'§:@m2i1ét€€€§? §§é§'* é':'%*é§" ﬁg? facig am; iﬁ §am;___._ 'gr: '--._.§"§0§d3¥'r'2§§_ Vzfiiéat tﬁe mE$c:e§§an&9§.;$»rf§C$%'§t$_V€§f'§e§r.é:§% kg: the aggeggaa Era §'%§S ra§u§azf_V_'T'rg{§.é';9s}::» :3§ ' §.}:fg¢¢me was 33% unﬁ%§§,.E:::}§;:;e*§§ e.a§Aé**:»i§2.§cif m;,:r?:;:§f smammmteaé $a§e;«-z:i*%7'4;2?:i%;f_33'¢:*;%«'< .{;§fr':fﬁ&;."e:ls;urmEses $1 €m"%§7e:::€u§*§§ §9e%':*:€§;*;c§eé5§5'f 2*:% §1e»;;f:%;er§eV§'§§r2c"§ir:g ?. §§§E§VV§§%:'§f"E€5§'7,V'.'§fiV§;%h:f€f. "§'?.§%§'£§§'§3§ wag éugiiféaai Er; we;-§t%r§g ?g§,§Q,§Q,£Z%§$;"»~ ag n5%§§€:e%%a%s3§,:§;,§sf reaeégig aagssésiéng af swig :ti;§}m_C'::.;ea:'§%eé gaée $2? arrack when She a$§€$§e€ C§&§'%§§&$ ihai we §'ﬁ§§i€€,§§§§"'§&§$.§§ m§'§=:.'j§_§3Ai5{s {.'$§'°%§§§ES $1? ﬁgaréeagg §'§j€Eﬁ§ §§§£§"% 32$ . §%gg§%w:;:, a§*%§§%§'a%§s3§"§ faag a%am,:2 %¥%;e%%:&r i?Z§'§€ "§"':°§%;2s*2a§ Emg ggmﬁ éa E3152; hr: $13? the {§€§&§'§'§"E§E'%§£§ 232?'; éha Emgég £9? gaégaé :sr*§a%&s~§g§%§ 33% §"'éQ§§§§"§§ %§§%{§§S£§$§€{§ §¥'%€§%'§'§%i _.;<;_ the mi$§e%§a:§am;§ recaégﬁig ﬁisaiasged in the mguiar mtarn af inaama?

8, %i"rJ§':a%%'2ez" {ﬁg Yriﬁumaé ﬁamméiztéd a;;§'"§"'é.%j"'5i:i.€¥?¥V'"::..§A'?E« direzténg {ha ﬁxgsessing atzfficer :9 «i::§g;ﬁs*f:v;f;j'_:;:.tV3e §T§;é_ V' as ndigcéageé érzcame far .<%*hgr.. «a§'$e5$'h-ésefni; v._"§',€éHf" 2§m~»$2 after giving set Qff :;3A~;*.:2%',4':%,§§A§;':,:~ "':'ij;::g 9 §?a.!%'se%%*:es" $53 §"r§ﬁu§§V;3'£'---yasaé"~¢V§§'re£f% A§.:fg~._i:§§3s§§sé§'. ' that rm sasrcémrge f0:%*».Eti§*:é2*;VV h¥a:35c;i<;_ fa':sg%cfs§e§3"2&:':E peréaﬁ 1.&;¢§§?;i};~.:Q 2:.?"'§'é.'?5§:é:j4is.1V'V»'37;'-.§0ui{§Vﬁé V§evEe:§ ag §:'aa:i$a :9 §ec':§:é%t;2' ﬁat came iam-

effect frsgmj §§'£:-"§sgearc§% Er: the gregerﬁ§:;%.$s:? :E§a%§"Ea.§%e:é1"-- g:5.;a«;;:e ﬁﬁ 2?.4.2§5Gi. :b&f é*:~€2f%§f:e3 wa;s §"ré§mﬁ:.,:£&éE 2%! ?*e'«§f:@'%:§€§g"_ %'§§§: 'g2:{@z:%:;@ iﬁ S8€¢§,§.3 3:? iim fag? $%°s{§é;s.:_§ he Ejaggé '€.i:§é!'°§§ w§th we Fiﬁaﬁﬁﬁ ﬁat ﬁg' éE£€§"E @Vi*~.%:§§& earééer asgagsment tgearg ?é::;:* the A é§é*§'%§:V§:s.A_'§éz;§%e: ggréaé aﬁé §ur'C§"s&:'g€ simzgéﬁ Em §: "'§f:§&3§A.,_E'§i*i»j3€%'§ ihe Eﬁiiﬁﬁiiﬁﬁ 3% Cﬁagiar Kikég 3'? '" %%§!sa--".';¢:.;:;%5= V?"

§é§":cé= 5E:s:z3i§i $39 agﬁeaég §¥'§§§ ﬁgs? $3? tém aﬁmmam €_3§§"§£f.?" gaggaé hag ﬁée '§§*§§z:r:§§, ﬁéﬁﬁé éwa &§§ﬁ§§§§ are éééggagaﬁ 3? $3; $33 ammmag'; @§"§§§', "§'"%mz,:§E% §§'§€ agégmzség émzsa §3€:§§*z aﬁméiigﬁ fa: s:.;.§:'*:§%a:§§§"a§§m': mi' aim abavé gubgiamtiaé mgesﬁmzs 3? iaw, me ieameﬁ C€'}§.§§':S€§ agspearémg fer the revenue aim the E§~:;-arnegi cmmgeé apgaarirsg fer the asgseggee $ubm§§:t'é'=:§."§'*i:ﬁvat they Weuéﬁ 9:12? argaga in resgaci 3? t§'xt2. f'$L:b?§;§€2*éEt*g*§.§_?gus5§ quegiémés Q? éaw §%riaé:1§ng:~i§é"?%1:e <pa*f§:€é §E:%:Ve§f'.~§§;' gathet 3?" arraak ﬁg {ha aggeiiaté-A.'_é§xt%§éti'E't--§,V ihé é§'f£€§E§$E$§"i Q? §XTC§§é §€3r__ %:¥"§;eV:".:§%--,§:V§4§p1<3S3:e Q?' ﬁeteymimérég the mi;-{:58 an§§"t%§7e %ézs_§.§é§%§%"t:§. iﬁe gai 3?? given is %?';e aggeggeé; "

$1 "'f";*%:_§'=.~7:7_Vgﬁa§5-:+*:_%*§~a§ "§_3§_i'§ necegsargz far a§'2§m:.;er§-.s"s'§.:'§:gE*-.»3h§£;e<€ ":2a'§§ sagbstamiéaé quagtiaisg Q? éaw £52 §a::_§:%: §:§é¥é:- _a§g.§§e:§1?'%»$'éra as f@§EGws:==< 35,: "§'§::$'Cas§é:§§ee, beéag a reaagrsézaﬁ arraécéz '€;m*§im§€Qr ég erzgagaé in iﬁg §§fq£§QE.§E"

.§-{é..§_§.§r'§'§§gg_ §:%_'v%si§§W::%aai§§<.a. ﬁe ég 3 ﬁaenga Ewéﬁeg" fmgzé %% :5'e £1-__:{§§~:f~:é §€§a:"'€m&::s: fm" geiaéé %..!€€"%§§!'E§ af arraaéan A.%~§E$ i@§*:§*éim*%g agmgsrégeg 3?" 1% "?3§z:§<§, wégéﬁa wséi Em '_ §;';'§$'€";'€§§""§§§§§$§" s"e?&§°'s*$€§ ta a$ "iééa gaésa %€r:'§§;3?*»g°\. Yiza "aggﬁgfgeg 233$ geiéég armﬁ §i§i§§§€ %§%§ gym iﬁrréiéggs . «\;W,- ~.

13/, .6 ai Shimaga, gagarl, Utﬁagﬁ ans? 8an§3¥m*e "§"aEa;§<§_, hereinaﬁes" caéﬁed ag "safe mstsiéie his G¥":§§"£ '{€V§j¥'v"§.t'4';i:";I%'5'_v':§é'".§ "'§'"here wag a searcﬁ cwgéuﬁteé in ﬁhgsr-;7""'§:;*§..§:r":é.$$«_ preméseg 3?" the asﬁeggee an 2164.2{};';%.§._ a;*éﬁ.::§i. vcééw. fmzﬁﬁ that the agsessee E:;_9:é ..}s{€;E'{§_"I4:g,'§?;V.'é'v<§";§.{}€3' gaﬁheig Q? iﬁﬁ m§, eaah e;.»z:€:'$%§eV§"§_Ev$"s:>wn,»t'é3§*§§'{é>r§ .2é1ra:§ '*. whagefare, rsartéaé was igﬁgiagﬁ ﬁg *£v§:'<:3"_v:ia§v§se:§ ;a§*:.:ee.. Yﬁe asseggee ééé mas svgédgvtha gaéaé quantiiy 9? $§£haE$ Q;.4§:§;:§V§sL§.v§a§':VV'5%Es"'§éa*;§;~%5sjVV»..§fer:~§wry" ﬁagig ﬁés €3nten§;'§ G:é*f;v.L:V1.§s.:'?:§?'a£%j€':.";§'té'A::E%'§%'g;§v.h__.$';é§d Eim gaesheig auigéﬁe %*i%s ﬁééévn §':%i*:f'i'§:'é3r§k"'aV'§ iihéra ﬁg rm bar $9 gaﬁi iﬁé §:;:;§*;(m' %,f§.ﬁ.?2§ Pa, gar gtaafmi anﬁ excéga €§'i§:%g* ﬁafsﬁéi $5..-%:*":cE§g§ﬁ$é Er: ﬁse pséaa argﬁ ﬁe és e:§§i§f§t§5a::? E0 §3€i:."_ $'ff i'-of i§§'§ﬁ§$Q§QS€€§ éncame Eﬁ s.;%&:ﬁ; af i§§_:é§ {:f;:§;~'3é:;=§a§:§'£a:*2&$:§$ razceépig gmgizmeﬁ by him; W'§E§€§'§ .sfé'§§_;fa*=;9Sf%e3%éi*%f$ &?§*:m,m% reaéﬁzgé by gaia Q? awaaz m.§%;'§%ﬁv§ §"§'§§§V main §%§"'?'§'E§§'§?. am we séggeggéﬁg Qfféaaz' mm? ﬁat ma '":3%§$§§'1$&% ﬁaﬁ ayiméﬁegﬁig ggéﬁ §;§";?,?'£,§§§ §§§§"%$ii§ Q? a§§:;zé§£%i;§%%$§ ;§§°:*§§%< ﬁg gm? iésé §§'§€§'§§§*§§§:a%§:'§§ E 2'» £13, =.\°~'>/__,-n'%-/ w), 813 materiai fazmé ﬂaring ﬁre Search ahéﬁ ha agsemeﬁ me waive 0? we anaccaunteﬁ arrack at iZ1i2,}'..--__ gar saazfhei a3 agamgi ?',§/»» guhméiteé by the 2§S£é§é*$E§s:*:_;;% far aamguiérég the amﬁégcfogeﬁ pmfiﬁ gr:gj::1§e;*:'§;'£'h3§'?§'§'~ amziccmuniaﬁ 5&2 of arrack §n..;=e::;*:;.g;3ec%§ G§ é:.$éé3e;e awn terréiarwg 35 wait 33 gale a§::§:§E:r,§3e*'3s1$<a_;§s;.e_a_'s :{:.ag:%n. ierréiary. Yﬁe 3§§e53§r%g {3§§§§es* :*A§e'jejct»a§ as?" V %%1& awessee far geigoéff eg1...:Vf§¥ej._g}'rg.un. ci"i'%2a%V...§;§e f§EEe€§ is estabiésﬁ {ﬁat ﬁhé"'é--z;§3£%=:%_§V?~:.§:E2§é;=§--..:§5 _§:*s§§ce§%ar:a€;;§§ iﬁﬁﬁmé érg §h8:_:E'%?*;_%L5r5f'a7$ i?%fé¥S §§"%§--_§%;sV€'::;I:'€fv§"§r'&$€!'3t§s'§§ me Ewcame '§;§:?'§i3:.€%.F$§'¥;§VfE::§'Ev'£?%.dﬁ:Vgégﬁ G? arraaiz ané aﬁﬁa §'%:€%i§-- ﬁg m ha adéeé wéééz the @>;:'£7E$'_$ _ "%~;;::j;'L:e:;cV.§:ar§e am? §E'§§€§"6§§ aaaé &€§€Z§- §"é£§'~':§E§?§ '§;?:&$§§;'§ the a§$e$$:"¥3ant arsiar er:

we §§'§GE' a§§:~aa;a¥ $1? me &€E§E%%mwa§ '.%:'_Q;§.'Z-513:"???§§;'{§'fé}_§§iZ'§;.§'V'V gf Eﬁamrea 'Yam, éamiraé Range «~ E, §a=;%"é"ig,'j§3§s:f}::2=%;"'V':;§":€€%§% §E€§§@§"§ §.§8§€ magi wiiés §§i§§§§5E .%,'v::;A«:.T;:%:.{3_§""g*§ iha Egzﬁamﬁ 'fax £53; 3%: {§°s€r'a§n§f%&§"

§.é§"5§:'9é"e:°§ m 8% ' {ﬁg £3' E:

«-\' $5.3 "fhe gsﬁeseé, bﬁrwsg aggrieved by ﬁﬁﬁ aimve §a§d Qntier 0*? ﬁre ﬁggessing ﬁfﬁter ggrafgrreﬁ apgeaé éafam She Qmmwszéggianes" Q? E£%c£;"§:}é:& :'-3}.:>ex, (.5g§§&aEs}»'Ef§; Sagzgaierag En E"'§"£%. :{2};€:"r{a}«v:;G3~»%@ anﬁ tézé ~e+:4g:p§:::a;§9é7l;g;§§e§.:;ré?:ag V by ayﬁer éateti 28.@§,2§M, :.§;:§:{::Té'Ttr~;7e1- .,§s+.:::g;r Aggeggiiﬁg ﬁfﬁaser d§%:av:"r:'%.:'éL:'r'*°:§:f:g hvhihe'-..§a_§éK §§r'§éé 535"' amaccmsrvhaﬁ ar:'ac;E§__;a% ?.;i'*2:}' ~:-- ﬁzéggf §3:5<:'§'&.«%tE:amd £39 aggﬁeié {he QE'§ET§" G% §i«*':;_€ regarﬁéng Eha §nc§u§%§r;. §";_§ gar gacﬁaég énimagi V . -being aggrieveﬁ ﬁg' iim saiﬁ grzéer ";p«a§:::;e*d§"§§ :§§é~-- $§§eiEam azgtimriégs, grefgrrasé sz$§§ie'aS_ 'V '=.§bfé§:es'é ifhe Tréhunai én E"'&"{$$},ﬁ Tfha "§'r§b:§:"2a§ 5;: eggs? égieﬁ :::i«§f§§§-. ;}~:f}§.§;§_;~Eéééié {hat ﬁne §i$$e$:§i§*s§ §§§§?:%§' mag gm? ;§m:t§§'§:,2:;:.VA§f~'g~§ aﬁéﬁiiﬁg a fig': mm a? "mg; mg aha .AeVT§§§§%é..-gagaméiy af ggréaiaazséaigii §§'§"§€§{ zmé éimaieﬁ §k:§§€£§$§§§§ §'§f§%€€E%' Ea aaﬁzgzgie aim §§§"§§§§€§@S@{§

-é;:m;'§*2a* $$§i*§§>sﬁ$%'§§"§*§ 3&3 ggésg aégézgg 9% ﬁza W. M N53' :39' V? ' . '€m.,$,?§, unaacszunieﬁ arraak 3% €?.§;'- gar gachat in reggaaﬁ 9? gaéa én a5§es3&a'§ mam tefriiory and re§a§*dE§f:§_ saia 0? arraak mzwéﬁa a§5e§$ee'$ awn %er;f.§z'j':~;§*"s,:;<gj':éi€?:a ﬁgsgeggéng Qffiﬁer wag ééreéteé E9 ad<:';§_:5't mice at *€:".i.§@ giug we E><€§$§3'E§{N'c';;t§.gr_$éVﬁ§t§e§'----:%'f§€:«:* b verifying ﬁrm game. 39 far a_s "--;E_£%e eff migﬁeiéanemgs Fétéiﬁiﬁ e.;%'¥§§é'lE§sI€'V§9$§§f"

inaame far tha §'§;'%.$%55;~&":"1¥'Ee':;9é.? §'§_ﬁ¥* H2T£§}-Q?:' --§2§€§2 Eg €Qm:,er§":eﬁ; Rm gag': Q? ﬁza E'?'§§$€&§§3?E§§%§f.;7; gaadwiﬁ 323$ ismame : §fatfVriac§< §u§§r§€§$ anﬁ az:c@:§'i;émg§é{};' ;;E§:ef§':.:§é'<t{"%§r"§& ﬁggegsing ﬁfféger iirézisi as a§*:':G1::'i:§"*--%%' ﬁg aéjusted agaéngi me %a.§§,T':§§5$£§@$€§;"'§.§;§'€ﬁ'§"§'§§ fmm arraﬁk buginégg aggéngi ?f;*§,jé';}€§§f» aiaimeﬁ has the aggesgaa anger téza a'._%§*éé_§«::é'§§1§v_z2_a§':s§ facaégia "§"§"'§e "ﬁébzmaé §§§?%§§§ 33% §§'é*is"z°§§§a--§. ma &§§e§:§§r%§ Qfﬁses' §'&§&?'ﬁ§ﬁ§ imgig 3? n§«i:;s"€:%'§§%"§e far {he b§z::s€§{ geréaé anﬁ wéiéé mgarﬁ ta °.§E?:;%§*§§r%§ §§ égziaregi amﬁar §§£'§§G§% 3§$§?4'§; sf ﬁg "ﬁgs: iha §i§§%§§§§'%§ {3§§§§§§z= *e:~.;§$ afémﬁaé m §"§§§§"'§§§ﬁ%E'"

2 an ?'~-.

\N/"' 1;-

ﬁéﬁ égggge aﬁﬁr giving affaaﬁii: Ea iisa @:*'é&s* Egﬁééﬁgﬁéi 33;:

the "§'"r§ba.ma§§ 'km.

4,5 The aggaggaég %€§F§§ §§§E"§E:.?§:3€E{§'A_:VV{§5*;"' abasze gaié mﬁeg' :3? 'iﬁe "¥'r§b1&.m'a-E,§a5§aé '2§5£g{}§;2':f3§;SgV"

has §§§"€§€i"?'&ﬁ E&§",§z& $§@,3§2'}'* ;-' 2Q '§855: s%§z£~?i:§'§is.s;.; gaée grége 9'?' z§s*§§§£§a§§:t§é':;ii_% :ar%a;_€§s.u€§.§:é'="::§"'V"'§:":g%' iééé' 'fribunai ﬁg &x£€§$§.§g ar§€E~~~:é§e§t"'@§ff .'¢§avE.m;§§& by ma §§§€§$€E aasgééi m '§*§3"g:'e§3;=; ihg Yrébuﬁaé mg mg §@zz=ge_:f';=%s__;§fi§*§;§Vé?§'%§'§§:;§ 53:2? azggbsi '§%€.;§% m Ezavei. !t:§V}L€jH;"§§.§i§'§@.§"§%§§§ wizéée 3rrE%;é..§"2§--. git.4E§éé"-.§4a§,§'Mg§§9é'::& :3? the ungmaamtaﬁ §?T3€§€ awsé iééa La::§§;;§é?§i:%e:.;§§"'_.»Lw ware 5239 {mi jugiifieaé éarg $§":%;'§§EL::~*§g §réEs::--§f;e§E: amé §LE¥'€§§a§'§€?;.- V Qggzfaaiga aeéﬁg gggréﬁzéaié 353; Eézﬁ gggéﬁ §s«2*'_a_;?§aé§*" "'--a&::§ :%.§":?'& "§"§%%§a;::::3§ hgg §§"afm'mﬁ 3.31%. ?*€§{"i;--§3§.._;ff§§i:§:-:";'Z§§§§ €%§'%?€§'é§§§"§§ Ehai tﬁe §§§%§§§§?§ 3% iiw .A"§'§§§§:§§§'§é§ iimi we §§§§ mics»: $5 éE§"§§£€§§§§"§i§§§ E.%§'T&§§€ _§§':;;'%.-.:F§§«::§e géggaggﬁaﬁ mm": %&rz*§%%§§'gz &£§®§:%@{§ mg gm: = ..-«"§":*'§§§:.::%z%§ 3%:1i*L§,g£&§ ﬁg? gases" Sﬁéféﬁi éaaiaaié 52:? ?;;;'§.2;'«~ ég wéﬁmut am; bagég ancé {ha Yribunai hag $50 erred Er: giving set 6?? sf' %'.§,§§,§8,QGG,/-« aga§ns:¥:.___ ma unééssiosea érxgamé 'E:-'em arfack ﬁagsinesﬁViméi-§'%'i§@ asgegseési awn terrétmy, which Es has-;:'=5§%e$3_'aL;é""?;:§ é§ aggesgee has wait e§%a¥sEé$§"ieﬁ-E§ila:i:«';I:§z£?: f§_'§E$:{;'€,E§ag§"5.€ﬁ~Q¥:,¥-§ receégtg §i"ﬁ€§iEC$€i Em; Eﬁm reA§}Vre§'.--:;_&?nte:*§'.,A%§~:§ garriaﬁ {mi mf $aEe af'-v_V;é:*rac§<" .Qut§%::ieu"~- Fs'Es:' @w§§"

terrémry.

3., %%i.s.%' -.%:av;§eL !"}¥*<';:&§§fjd"~.b '§;§'°'é&} yééarrsed emmgeé §g}§ear§ﬁ;»g§" f§2_:f*:§é:§g: "re1_;.4:_;é§*§m:" &{:f::§§%:e Eearrzeazi acungei a§;3e}:?§r§§7;§ fc§%".'£f%1;é'a%:§'a:;é'§§e:$, §"V"§*§:'€%. V§&az}-gzeé cmgngeé §§§€3E"§§"§§ far iﬁa .A ::«&'§é::r;:;;§Aej -$:s5.,:~.i§3_m%%ie§ that me "ﬁéhamai wag :m% 3% aéé 'H~._§V§é--$§E§§€%§'_~.__§§§g"§.§x§§:§ the gaia §r§::& 3% §.,§€%3€€§%;§§"'i%€€§ aé%:'a£%;«iA %33i§%gEd§ asgasgeésf mam §ﬁ§'E"§i§§'§' 3% '%,;§.x§§ ;;§;;§ %:"§*":a §K€§:$$ ﬁgsiag 323$ tinge gamé eughi :3 §§§¥% féxseﬁ 3% 1ife.§2§= gm §§€§'§8§ 3% iakaﬁ ﬁg iiﬁé Emma?

"a§;,§%§*'s$§*%:§§g1 Eiﬁﬁ if? aha 3§§e:m§ Q?" asrzy §'¥'§E§§€§'§E%§ §;am$::$§§ ﬁg iiéég aggeggaa Em §§*§€;w.; i:§"':a% iééa %§':=;:<a:2*':& Shawn as miaaaﬂarmmss :'e€ei§3E:$ pertained ':39; %he incame eameaé ms the asgeggee by gaie (::§"=.3r.:*;e2--;§< $&£§"l€EtS eutséﬁé: mg SW3 terriiargs, the rm? gugtiﬁeé Er: giving 59% u;:§.§,_;§f §*:'.,"§}L'fa§.7':i:';,vf}V3§;"'§';.i§'{§§;'_f§'V' agaiﬁgt fﬁe :§:'s:§E$c%$§e§ ir:t:%::r1'::é_';TA~" '?fﬁ.e:*é§fc2%éV;L"--~Eéég iaamed C§€J§"§Sﬁ¥ §:.:hmétté::T;d§"*:§"sat fhé :§rﬁer- af we 1'"§*§§a;s*sa§ maagfba 7?. "§'%:g'- §'.earj=:*:s'e<1«a;3.-::;d:.;§f§$_§% '_§§§é;ar§§%g fer iém &§§a§§eg_ f;--:§§§§g."'ps §':ﬁ'&V:¢3ﬂure far gearcﬁ aﬁé SV€'§§v§,V§%E"'s.;'?jvﬁgféﬁléf:§%%§Z;_:b%¥t'I§{V:'%%V$%Sé§"'§'}8ﬁt unﬁea" Seaiémé igaésj £5; xzzswg $2' the ﬁat am ﬂag aﬁééi Jﬁe ﬁg? are rm? £¥§§§§C§§§€;

ﬁe._%; §:2§:imEii%3'::§_. V%%§a%; me 'fribunaﬁ azsgéﬁ ﬁg émva .' §s%,g§3rs%:;é:.fi_:§j:1£:=. s$€ 3%"? ag siaémegi by tiza assaggee §§"§ﬁ ﬁg éncéuéa aim %X'€§§€ duty ﬁg': 33% wig §3r'§:;.':&;-. '"*§"§":& Eeameii e;:a:.§§*"s5§§§ Ea §;s§§§§'§: Q? éﬁg r.::£;§'§:§:é'%§%§z; ﬁgs miiazi §§§3%§"§ ihe :ﬁ&:;:.%§%$2*s af iiw "'§§£et§=%g*"§§e $:.§§mma ﬁauri in €§?:«*'§§s§E§§;§§?~§§ﬁ S? ' V' '"§§'é§¥$*?*~<'%E "iﬁﬁ §§§.& §§'%£§ %{§?°§"§" Eﬁiﬁ {§§§..§5"§E} éﬁﬂﬁi %§€§%.,.,.,2§€§ §§1§E 3@§}E. :s=a:%'+:§s:'§Zi§'2 éi $5 heéii 33 i§§"§§§8§"':

3 €?4,./73 1"*'#5i"

""§"E"se §§e€i3§ §§'""ﬁ€€§§.§E"€ 3%"

}{:v'--~8 E3 §§'?iE{%ﬁ€§ ta: gxavéde 3 nm;:i~e3.'_A'g;:§'__L' agseggmeni 9? i3¥'¥§§SC§S§€ﬁ in€9m§;'-«.§_.}v%;i*a%%L' 'M hag been cieiecteé ag ayégzsit £5 we siﬁtastorsg pmvigéégris @535:'téa$%%§;;=.:;"E:--.___ E5 ﬁat inienéeﬁ ta; ﬁe a¥"--A.é:5b§tE§°.a3§-%:;r=% fink':

reguﬁar asgeﬁsmant, saepe 3':-225%?

ig iimiteﬁ Er: ﬁ'¥3'% _.::éf§*:§éu_.ta hzaftgeggféaég emeariheﬁ §u§r§----:§.§; .$£A:;ar;_.:§§.,'%"$% aédﬁtimx E0 333 2"8§i1§3§' a§Vjs'1a$s%%fié};2t:a§§*::¥§r§%g* ﬁﬁﬁé 0? t0 be Yﬁiéée Qa sji3~:a3s5'£r%%';:é§'§{ ff}? the h§50£§< §az'i__:f2~€;¥'~§a§._g¥§nE§;§__§a é*.$:9%f:: mﬁwtixe bagég Q? ev§{§g.§§g:.§;";§g3gg£:§g§Vu;§§A_§" E"eSU§§ sf gaarch gs' Ii?8q{:'§*$i{%§§r: "fV s:*sf'*._ '§:3a§s:§' Q? accmmt gr :§;§é:_m':3_:é%~§§"~~L.g:z§ =$is::§2 zzzﬁzgr maieriais er énfic:-L:fn%:a;%§V{3;é"V;§§ "';é;%e azsaiiabie Wiiﬁ we .'ﬁ§§g$3§.:;§'"§f§§Cézx Evééeﬁae faamﬁ 33$ & g::§3sz3~.¥§g @§Vs?e?a§rc§'% is céeaﬁsg réiataﬁe is ;:gé%-;f%;§£}§"%';*g_§~32 322$ ism,"

~ 3;:

§?%é§$§«%§ in §*a§§*;:*, €§'§§ Eearrzaﬁ ammgeé agggaaréng §§% ":"§%é revanam ﬁgsg miéasﬁ iégﬁsé ﬁie gieaigéan a? me éséiagfﬁéﬁ $u§§*§s%*:@e ﬂmsri ﬁg': £@%?#%%§»%E§§EG?s%E§ S? "§§:%: 33$ §§,3§'§ %§"§;'3J'§"§%§.§% {§"§"§ Encyciogaeﬁias an Eaﬁiarg Tax' ﬂaws} wherein E: $5 Ezeﬁé that in gearcﬁ aﬁé saizm-'8 pmceeﬁngs, €'a!€¥¥4E§*g*V§'f§1§;73i§;.§%I. the grmzisa :9 §e€t%a'n 113 0% %he ﬁét ﬁnance ﬁat; 2&5; wiih effggt» :35 surzharge wag %ex:is:b%e an Wye ':'~_»;'fe:x:' ::':5'€:é§-.§':'@%?;.?'s{::«':.Q Seﬁiiifm :13 9? the at: £5 ;i'§g-m¢'s§eca?m'gl¥ gs 1:; §, The §€a§"E3"E;9;é,"§_€£"_Q£{_¥'é%é'§_ «%§3§§€a§'§§'§§ fer Ska aggesgea gaghrs'-*s§:%ed§."£§'2»a}ti ~t'%s§;'asa§§:§ é"§i$.€;:EJ$§0§% has baa": mferreﬁ j;§:::L:x§*.;.31 §$§?t'é:*ef$reg §§3:*€§"%a?'§e éhe Yribunai am we §§%2'§'€:é'f i Qarefaié C$¥§§§§€§"&§§5G§% ta t§*§:¢:_;é'::.;Aai:i&:2i'%a_§§§a%" §%*;e Eaameﬁ §§LEE'¥§§§ aageayiﬁg far , "~F:§§& ;s:&éi%;§_;e%._a:2ﬁ garaétémizeﬁ we matéréﬁ an rsecmﬁ. arﬁéa gaie §"§{:& Q? iéﬁﬁﬁﬁﬁﬁﬁiﬁﬂ a%'r§g;§§i ﬁtmiémg gf we maieréaé am macwﬁ ssmméﬁ V' n§:L§_§a§'§:%g. gﬁﬁvg ﬂag? 'aim maigyéaé gaézeﬁ {mm zﬁe 7_§§~'%e§:r§*:§§&§ Q? §lT;§'%€ tgggéggag mzsaaéeé $23: é,§'?g§%;§%§ K 75?;

2' Saaﬁetg 0f arratiz hag? hem": gmd urzaacaurstezi ariﬁ mg: 0'? the same, 1,G3f52,3G@ gachetg were 5?-Eé 5:": as§"e$§ee'$ Sewn tewiimrgg gmﬁ §é1,22,G§§"$a%5jL:§*2T:éZ:s: were said sutgiﬁe the assesgee' 5 own ﬁe-tf::9'§iV0A§%7y?;L-' '":"%:¥_%?ee asgegsee gubntéiteci that t%2e'""::.a'ie5 g§'4E"é::§J 5?-f7§:§*éé:§ u¥'E3€§Q£§2"itEé arrack in ;'e5@ec%.{;:{. f3%g §<:2;;§;._i@:"'%'_§i.:f:%#;._ may be takeﬁ at iE';§,?« pa?' H;_ea £T$-sq) V1$;.;§:§'£§¥s~:'z§jize§%"' V that the 5am gréae £5, ﬁat i;:.5§V;jﬂ5--i.n%?e..?'iaf :E:>1'<'c§vse..:'.:.2§?2.§ty amé Gmer incéﬁaniaé e><;3§1é'rxé:sfa.s§L__vf§}3%.?§?§*§§%r;» the .&§§&§5iﬁ§ Qffiaar, %§av'§_af:'g__ :~:=e'g;1a&:5s§: 'guantuﬁz $3? :ma§§§uni€~;r§f:~ §.T:':e:E'g§' §': *§ 'as§@§3ee' g main %er:*§té:f=g gﬁggeggee ' S Gvws Eargéiﬁry, re;§&§t&§'§:_'§'%e_ the a$ses§ee $5333 we :*éE'<3. §:"§f5€r%§e§ Ea; K fséygara ﬁaéﬁg §:E'§'§;T,€%§'§'§'5§':i;;'g.i§.§(§-;?f§A E§~-.§.,'§.4§ﬁi§%8§ {§«%§:;} far saée Q? arraaﬁ §§ '.§~é"*':§.3;"§._§:§'§:v§¥§_""§__a§;;'°'; gas" :§3C§"§€i aﬁﬁ w§§ere?§re:; gaéa §r%::€ 5%? zﬁékgaaj-§::aE§;':%%a§§ &E"¥'a§Z§< %:2 Ezig mm? %€£"§'%§5§§"*g §§"3§%£§£§ Em .,:%z:§.;eg_:% éé %;§;"v 3% §3€§§€i smé Ezaéﬁ ﬁzai %§'E€ 535$ gréaa .' éisf Efééé §}§%3£€§i.§§"'§?:&€§ $§'§"§€f§< gag': ﬁe iakeﬁ 3;: ?"§.§;- $3"? "'%5'§{§"§a§e "%"%°:§ §£é%{§ §§§"§§§§"E§ as? §§'§€ ﬁggéggéng Sfﬁam" wgg £§§E§%?§%§§{§ Ea; iém §§$€§§§%£ auiésaféigk §*§§'%:%§a'2s"'€§} %%w ':1.

3 2}"? . .

2\'},M 3/ "*5 "§"r%buna§, ﬁaving regafd ta the maieyiai aészaéﬁabia an maard, haw thaﬁ we mice 9? Sﬁﬁﬁﬁiﬁ gaéé in assesseég mm? ierrétemg shmslﬁ be ta%<a::".é:$. '§,,:§j~ pm" saéhet anﬁ in rasgaect 3f the $achet5~'$éJ50§£%.§';é'§ig§.é_e ﬁiﬁ aéﬁﬁeﬁﬁééﬁ ' $ awn terrétary;"%.'fg¢§G"_4§e_.%'$é;:;;§€é§.T§§ég.g V' the exaise iﬁuivg af 3,2,/'~-- §h§1,,§§;::?§. E9 f;§:§<en «. §§§e$§ér:§ §fféaer arm $j§1':'~.*;%'¥e:..§y, hvﬁmﬁéféjéﬁﬁV -§§%éé" §s*é§§* gaggeé by iha apgm-ﬁggte au'i:*€1§s"§¥E';§and"t§'z-aéiisgaggirzg §f'§Ecer..

{EE131%i§'?.§§8.€;§%'§?':V"i*%%'E' ,§§%é:':;..u'a$§§@n 0%' fagt and iaw, "§"§:& ?":*%hisnag.__4§§;%%J§%2§ r§§;§E.;§ :3 ma aﬁméiteﬁ fag? ﬁéai $33 $£":;§%;r§é:§%~ ma%:e5?%é:§Vv mgéessieﬁ gaée sf §,§?,?ﬁ;§§§ gagheig »é;::%_:%s%s§=_-3§s:;$§s€e'§ mm: iefriissry ﬁﬁﬁ mstgéée raég-:€e§j¥5z:¥_?e--f$,"§wﬁ §€f?§§%§"'§;' a§ refeymié 'Ea aamre aréﬁ §;%?iéé~;: §;é:::§:"%i'§:':ai ?§'§€ maximaggrg §§'§§& féxﬁﬁ ﬁg ?=«»'%;'§a §%%§:i, "§~:;:s.;j* gééé a? gaahgig wag éagg man éigfw 533 in view; Q? §*2$§§§§€aEé£m Eﬁguegé mg' iém Exfﬁiﬁﬁ Sgggarimaﬁi " €§%}z:%§§§ $a§e §¥"'§§ﬁ $3? §§??'3£§<; ai ?.$§;'- gm? Eéim ﬁe'; €i$.§%§§ gag" £§§£§"§E'§ §§ 385: mi §'§€§§ Eiﬁﬁi aﬁggiiaﬁ aé' $3,?/'»« gar gasthei 5:; we 3$S€S§€E §n reggwect ea?"

unaécazgnted §aEe Q? arraciez in mg awn terr%*§§§<%§*._was 5:: Qréer, Yhe gaid férzﬁéﬁg 9% the mbmzas §:'§g:£;m§3:-.;é':»2.e; 33% gr'§c& <3? zsgzacamsrsfed arrack in aS§&i~§'$':S€.&'"7VS' r§z.s:{r§ "

ierriiéry at $32» gar 3achet,:~'x2ié'h'§€.§; :':--;i§@%é5--:

ﬁm nsiiﬁcaiian égsamﬁ by the "f»§x«.§:é§."it§%§é:é~_VV §a§e §3§"'§C€ £3? arragk; ihé at w._E:i§§§f:

ﬁxgﬁ mice af ﬁze 5§€:§1€tS'G"F"3'%§"§€'§€_3ﬁ§ 'a?'é'$®~'tiE--ze arise at which arragk wa§"s3z}'§'s§"§a'V1"th$:*s»v;'%g.;§*:--if;m;r§:°:g areag, £3§'s:mi be gaiiéi ieix §e;_';pe§"ié'§31*;§_e\..§:::{:~:_ arbzéifargsn sage grim Q5 amagsmgséiaﬁ arraak :::a,;§$% :§é'_i&3e",é;s§e§see'§ awn ierréiary ﬁg s:.f0§i%.:§jé§*s'i~9§§ V§€§'2V«€:V'?s'E,%i1un3S E133 féxeﬁ the 5a§'%*2% at

-§3§:~s,s_ §":X€§§€ ﬁat? 3? 3.2% gm? gacéséig "§'§°z&° a~:.$%--§$§§§%eé%'_"_v»%é;a£§éaémiiwgi $23? ﬁe ﬂag gm? §E'§€§iE€§E§ 2&3 §x£7%".3§ in ﬂee 533% ggriaé, ﬁayéng ragmﬁﬁ $3 iﬁﬁ . §°;:§;%§_%:§s :'a§*% iha ﬁ§§€§§€§ €&§'"§§"§§i geaéé arraak ﬁérgﬁégg ia :§%":é'A%a;"9§*%§:smer$ ﬁ§,§i§§ﬁ% §"%§§ awrg §€E"§"§'E$§""§! am? ﬂag "'s'$2'§2é hag éa ﬁe §$§:§ Ea ﬁzse c@:*:is*§::%:$s'5 §i,§§:$§{§% %z§g §i:'*=£§'i i7e;*:°°§im*%g; iizﬁ gaéa gyége §3E?;§{€§% 33%; 33% '"é'":*§§";;:::éa§ 5:: ~ 9*; if I'. __'°vi,;§2£ 'IS %,:,&ﬁ§3s. $83' gazchaf péagg exsige duty 0? 3.2% par $ac§1et tarmet a% aEE Ea wéﬁ $6 53 a:*biir*ar.'.%sg Sm' pervergeﬁ The §§Q§$§§3§€ autharéty and the A~§j$ééF$'5:§'%'%.vg Qffiger pmCee§e§ an ﬁne basis aggessee ma mama in the §'a0_£<:s srxf a::ic9§:':*aiiV'%§é'3.: §h:3V V' gaafzetg were gaié at '€.3,2;'-« pér §é§f<:'iéet?T'E.;r<;A";%ﬁa:p<~:'¢t €'}§. hiﬁ Gwﬁ tarréfﬁrgﬁ, the $ah£2.§}4"';:::V:'E€$A"'§3a{§V " L' in regpect 9% uﬁacsazanieéAﬁaﬁﬁ_Gf_,arraé%e-:;u:%§ﬁe iha agegesgeég mm': §aré*§E:cje--r§;':.}__f':. v§%é'¥§n9Q'~regaré ta me ne'£':§f§£ai§$s'a %5'5f;;ad:"'§§y: ; ﬁeﬁarimeﬁfi Qmsem:*s*sg_r*§'%"'f§>{E§§§;§ ﬁié.-$;'__ :*;;:§--..a§lar2*é$§< at ?.8,§G?s, $9? §§§E'=se '§ a-mi.§m:=5f-.,§a§;§é"~§'i*..s,;as%§§C%'; 3§E"§'§C§~{ wag gﬁiﬁ $9' %4§§§§.=§, airzgfié 'ﬁfzi§ ':;_é%?€::*3:'&§:®rs 5:: {ha neighhgurﬁng grea sf §f§;gé2a§§aﬁa:V'3..:;é}:§ {yﬁizer wages ané asréceg preyaieﬁt .a£:.;§si:§§%:.§§*3é"-...a§g€Ssee'5 §V*§§"E %:er2=%Em"ig_,. ?.?v£§§§?"€§§"§ §§"%€ "€:?_§§.§§§%:§§_'=§'7i__&'$§.'§§§§ we uaaﬁtéuniaé arraﬁéa, ii Ea gieg? ms; 2s:--.;e}'s:V:§s{§ féﬁziéng G'? me '§°:r§E§z§na§ gg ;:;;s:§§§aa arsé ._:§r§;+:~:3 géiéii gaffes' fram may a2=§i'i:*s;§*ir2e§§ £3?' gayyergéig " %?'*' S fﬁ aaii fgg" §§'%§§§'?§§"€§"%€$ érg iééege gggaaég 353$ ""§€§§§'ﬁ§§'E§§'g, gm gaigté §§§'7:{§§§'§§ Q? ﬁéa Yyémggxaé ég arsiéiiegé ES 33% €€:?§"§§§§§'§'§'§€{§¢ 32$ Reqarﬁinq We sei aff vciaémgd ﬁg: tim §$S§SS€E:

'fhé asségsee séaimed that he 65 a§'eit':%'i:§2-;:ﬁ§ %£'§"%:»'§.éi?. ' Q??? 3? the a,sr2é§$¢i$§e& §r1:e:z:e::;:5m--;3'ut;:§d .V§:'§"'3'A'&V":.!E$%:§3¥'=zv.'%'€:;'§ {;;~_;? VV zmazcﬁunteé gsﬁe of E!l'¥'3{:RA E£§.{3A§E"£St '§A§"¥~ﬁ;V ﬁmwn as miséeiianamx é'ﬁfC'Qme for €§§Ae".:aVY§$'¢e*'s«§i4:1€n{:' yea? 23$}-2332 a;?:§§§.s§2§§.2*:§-..§s:3 i'3»¢8,?4'§',"?v;'§,€§€§§;'~« amﬁ aiming the §3§G€§( J had assigneﬁ m§$ce§§a§":ea_:ks:§A :3'in:§.mg'{fg__ 'a*'m§0:s:%€:§ng '$9 §§s::'€hé 7ai'$$e§sment gzearg 3;§8§~ iggéla-:a;' 429}:31.:,V»;2§lj:j;:~§2«,.._ '**:%§2e ﬁs§$a$$§ng ﬁffiger aad the 3p§:e_E§aie 'a_é;?c~%:€::*%{'vgréééiﬁ @5233? the assegsea £3 gm: ' §'2§.%%%§i.:&r§ '€33 §é% "%§'s?'§§ 9f the said a:*r:§unt as ihe éisaéé "€g*§.§ §1€:gf§«E.5aé::éé:;_:$%;; éﬁcﬁﬁiﬁ ig Shawn 8&5 éricarﬁg frag: maﬁa? $:§:3s*'£&.§§::5;_i§ﬁ%i '§£'ﬁ§'§? arrack %:;§§ﬁe$§ 3&3 iﬁera ég 52$ ma%'2:;:§ff_§'a§ Qraéasaeé Ea gésmrsg ihat ﬁww wag §§§:§< V» r%§;_é§1e2:een ihe zmaggzmmﬁeﬂ gaée Q? §?'§'§C§{ agéﬁﬁ we §s'2§§§e§§§§*%§m;§ §§"%£§H""§"Z€ gﬁawn in Ehge haaéig £3'? aaaaaai mg :§"':§ éfﬁﬁﬁﬁﬁﬁﬁég {fa-gag? §"&§§$§%$ ﬁaaga ﬁésssg ggggégneé ﬁg me ﬁggeggéﬁg ﬁffécar far regfectiaég me gaiﬁ c%aEm sf the aweggee. Wee ﬁssasséng Qfficer 'hem t%1;a'it %he aggesgee has faéieﬁ :0 msvéée gay iinig.

Shaw that the magma gﬁawrz a;¥.:jié:«:::< "' '*'5£§f'5§éf misceixmemsg receigﬁs in %%1€j: EE9§ﬁc§<$' ®§..é€?:t_{':%..s§¥§: reiatéd ta {he unaccountad $aE§e:._0i*-_3§rraé§:_.a~r§€§«. a caga, wherein the :1'satt':'*3L§f"'*§}as "tar. 0:3"

pmbahE%§ty becau$£:'.._dire.~;:*?:' =§ej':;:§u{':i7-»€3*;r1ce"':';:»--*;". .-:.f4EEr'aQ%*:§n§ rgatisra is am? axra§¥a'b:§,é' a~:?2§i§;'i%§éw a.$$e§§e6 ééié ma}:

m"'%§E,§€& a§i;§«':3i_2&*§§eri::'ai 5i%3fG$;%;.._t§':e;«§irea%<~;§§ sf tiwa mégcaiiaﬁiééﬁs. '§'a*€é:_{.rvm§«,_'En '§?_ef's§;a;_a:;t of whégh get 3?? was %;%3§ri'se€;e§9 '5%€:':i_%§1§*;a_é:s:--§:;§.§nen§ Vgar zgaiwzaaz arsé far '&§*'sé'*%§_§§:;§§--:"--§é":fV§:;.§";'*--._ "§;h& aggaéiate aaihgriigs hag a§;§s;§}: 'V:;%§s%gi'1f"<:':§ VV' €é;:§&ni reagars ma? iﬁgugﬁ 32$ . ;?:;.;"=3§§%:S§S§-:'::€--': §§€i:;§ ﬁégﬁasaé mﬁeaéﬁarseaus receégig Er: ma ~_E'i:%§.§_%§§é§§? ~.._§€§§s%%$ Q'? ascmmtg anﬁ ﬁgs ﬁeaiamii m§7s;€a=§V§§ra§§$Lss 2'§€§§§§§ aggag" afiar yea?' in i§'"§€ reiamg <*:'1;a"E_ §E%£ i¢@%.'¥§§ fﬁgé fm we aggegsmerzi ifﬁﬁfﬁ i§§§m'i'§%%§ '3§§:w2;§§2; §§§§§"'§ ﬁeaiamiéan éigﬁéf $3'; gm way "§§%§%§§§§%§€§ me fag: iémt Eém giazgmg a? 523%? §3§§::eE'§2§§':em§$ mﬁaégis érfgggaﬁftéiza ﬁf ﬁm ggiﬁég 7%-

beirrg a:z;:€@un§Ec§ unéer tine heaﬁ 'ether §3:,.:¥*€e3' wag frﬁm the 9a;*;:2§Ee¥ exciga business 9*? {ﬁe a;}§}a3§_¥smt mare 59 when im ﬁetaﬁ whaﬁgaaver was &'z{§§J§E2§V3b§4§€».:8'Y'ﬁ reccrﬁ er %1a§ been fgsrnéshaei by the 3§3;§a'E«§§r;.:=§.§:é"

regard arsé me apﬁeiﬁant' 3 e;§é§:n9*:« .:fe<.ma;§n§?§C_a V r:--~;f§r§& assertion as no: eviéenee what':;w%;--vér v.:;»:.§ "f:;rm%:*;"F*:»e?é'._V is £m*re§3te the m§$€eE%a:'§-§%; é;.;p$ §%r;:€:a:3§i3":--a;: 'v§§é;:§Eié§é'7é}é in' the reiurng wiéh tiée :';<s.g.§p§si.a:é§s':é$_}<§i ﬁrgfit 'i':*m@':9:§':€ frag: iha unaaammteﬁ mfg E? E3 §m* we agggeéiaggf. u §":"§§5ce§Ea:'2em2$ irgceme m§'é§'s' '»_'z3é:f'§;':€V'ggt§} ::_:*fta&;';ca:mzi:eé Saée $§ as"ra§i:é<_ a:?a:;§AnéSL§:;:'§€i:'i':i§'é'::{'Eng: éeéfwgawéng gﬁatamaﬁi 0? ms a§s;:e'*:L€s§%'&=:::%1{"h:é':.i§:§ »-%}§;""..::é§'.ma:tgria§ whaiasger ES éméé €§¥§:'§_§: 'v§§'?.E a§§é%S}$é§ a$§a%§§§§"se§ Em? €316 érséama .§i.'3.§"§'s!€f§p'E?§'§'a"§5§ ma ﬁsnaacﬁuniieé gaife sf arrack wa;§ 'HE.%j2'€"§_§§~§é€'§"'_~-Egfévﬁéé :n§%s€&E§§§§&9a$ magma Egg; 'égzaasééa §§°§§"'n {:<.§§92z:«::'5 §§§.§:"*£&g'.. "Firm agsgaéiaie a§3ih$':'§€y émiﬁ Eiﬁé §r$§$§a§ maﬁg in r&§§&€*§ af Kg '§§5'§::réémar°:i§:& §&j:i.§ far §}§'€3€€E{§§§°1§$ ﬁiﬁﬁﬁ? gﬁﬁiéﬁﬁ ~~-2&3 Q? aha gig: arsé gaﬁgeﬁuaﬁé, émggséag Q? iésa gmaaﬁﬁéagg agaéﬁgi §"§§§'§"'§ in zzéﬁw $5" ﬁg exﬁéanatian Szibmitted 233: iii??? in that Qasef W'€}§.E§€§ rm? ﬁg §'§aE§§fi§§ m the agsesgee in the gregessi case as in we present gage, ma matariai whatever '"53 ggmduzed £13 g§*:.§2:;{;'€:T§%a4§ mare ﬁg §§ﬁ§{ ﬁaiween me ammmt €'&:5}e;5'i*:;VeA§f§:"L-;fé*sL"i:;§%f1:1'g Eif'¥aCCOL¥ﬁt€ﬁ §a§e sf arraak ;::%a*€{§"*;*.E*:e_¢ r23E5:iC<%.§§e§r%-é;ﬁa§~$ inﬂame gﬁawﬁ éuring the aséz3_sS-n;:eﬁt»";s:e:a.r«. 2§$2 arm aémitiaaiégzg'--._:.%*§:e 2%§$e3s;..;s{é_;e -- v§§é'g'V: :m§' farnisheﬁ the bz*eag¢:.;;1§ of«:he'§ :fséE§§.g§§aﬁﬁ§~gu:§§ reaeégﬁag er {he bagés fer 3z:g§§ v"§~§.é=ﬁ§ever, wétémui £a§§§§der§r2g§, églﬁgégneﬁ ﬁg we §§§e§Eate:' V_f:'§%;e;"..:»;'i;;§se§§ig':g ﬁfféms, Sm "%"r%§:;'::aE. finciéng $33? Eésa aggagaﬁa ﬁg m"st¥:§§'tz;§;§§is $§'§ §»*§§"".;§V ¥,.§,§Q,ﬁQ,ﬁﬁﬁ,/-= ageing? iﬁa u:7f:«-:A:{%§c'Er3§e§ "§--a§§r:*:;:3 §:=$:':2 grrack ba§$§r§e§$ far E§'§€ » f§«:'==:§: am? aéga far me §§%C§{ gariaﬁ, 3?'? Eéte *--§§'§':."3:§:%:§"_"_~%"_%'z';::é§ Eﬁ mggeai Q? ;<;Em§§a§* maiierf awﬁara §§;é:;£:e"'é;ﬁ§:"%§§ i:§'€é"'§ §E"§§'?§&'§§§ unée? Se$%%§n: 2&3 @% ﬂag {$33 §§§?'%§ :3:-'awe §m§§aﬁ aggééiais ae;;%E%wr§§%g §'2i;s;§§§§'2§ {$133 wﬁai wag gézgwrg $3: 33% a$§@§§§§ §2*% 'éhe "gaéﬁ iT;*&§é sag méggaééasgeaug §§?'§€9§€"ﬁ§ wag *§§2$ mm ragaiwsaé 33$ uﬂﬁﬁéﬁﬁﬁiﬁii 337% Q? grmatéi area 2&3? %:%. mm;

we Eagiani cage; €338 ravenue Emg 33% gmziugeﬁ any maieriai E0 shay; %§'%€§{ ﬂag saizi ¥'%"'?i$€€§§aE1=iEG%J§ §.m:_:§me shawrz by €538 35335539 giéﬁ mat reprageni 1Eh'éV:'§":%'}§:é;;:%§'z%:e regﬁzeé by ssrsaaaeimied gaﬁe 0%" ar*:*a€§»: . ' f'§%j€§5e g3§_E?::§ rea$0nEr*:§ 05 mg '§"r%bm%aE Eﬁ-*C'§'E§E§.§"j§¥' €?.§'T§A§'"§%'i"¥g§.;.'?§.:V.§§;§'?ﬁ§ caganﬁ arm cangéﬁent reasa:2$'1'h§ r§7b§géT%§* §§is;,;e;3 ﬁggagséng §ff§z:a:' and §i:»§*~$.£ej:""..3§§§e'a?§;.f-=1s;ta«._Va.§.;€'E*§:é'%*§%§ fa?"

rejaﬁiéng ﬁm gaiﬁ ::j_.%a£m 2*:-=§;$a5§f5e'a--..fg:~é: get affp "§°%ee§"afa;*'e; iﬁg b€§;§a%§%E'§C' :V_af§'* _gE%.s@n Ea we agsegsea by :§*2z9__ '§r§§§2§éé'aV§: <_:§§a'r:§}s:3§%: V-a?:A };§E§ ﬁg §&2§'E$§E'E§§ mm §§2g..:;';%'mélf._V.%':: "§§§a.§'%s%' i;.€3C §&; §ai aségéa $5 it Ea $%E"'=.f€ '§°.'f§E i§s"%d s1§"§§A§i:'t§§%**gi_§=z'%§'n@% bagaé 6;: ma msséariaé an §'€€§é".§E:§ a:€:%_ iia" _%.';'m?t axéasag, 252% S€,§§S§8ﬁ§§§§ €§§§..§2f§%§$E~;% as? §'a€':%:AV§:a§ §ﬁ ha angzzmmé éﬁ §§¥G%.§é' 5? 2:39 . §'ie:éa;_€§?§§§§, E3» _ f§'»Z;€e §§'{§§§'é §§%£§§§Sléﬁ§'°% ﬁf §K£§5§ daﬁgag in mg wig " .%**é_%;e G?" §§£;';§'§$i ég §§§@ ﬁﬁﬁ Sea: "Q? ga.a:*€%*§a:" Q:

§§a£§ 'zééa aggaggae %§§§2§§§§%' aéméiiaié Sémi ﬁg u""§'%§§§1 gm? §E'§€§i'§{§€E§ me Ezamége ::§a§§:'=g én %§%E §a§§ gwécéaf %;i?§'%§{§§ ﬁg 3.2;» gm; gsaﬁémig ﬁe §:":£§aa§%@r: 3% %§'as:3 §§§{"§ ~ :7'? M csecisimz in €§"'§" Rig. Ragiiv ahaiarﬁg cage $3 §"€fiE§"§'§ﬁ ia a large: 3§€'%€§"'%, the finﬁérzg regaréiﬁgg §:,2_:*:::V§*'§s:§:;»r~g.;e wmgid ﬁe sagbjegi ia ihg Eager Emmi: _ §~¥m§'b!e Siggreme ﬁmsrt. ﬁac€};C:;,rg§§ng§'y%',"'v§{£3: é%%2$y%:<:L_§':

33% subgiamiai quegtiaag §z§w:.:' faéﬁmwing Qiréer:-» gnzzﬁh :~s¢..'3V;36:,;i'2§€i1§ §m*§. §.fE",§1%. Hag3&2?;:_2:§.§;;'§:~f_:':;_§; firming 3?' %:he Q? gaée mice 3% E£§"§£%€$jQE5§":§.L'§§'"'V;:~?;E:*Ef%%{T§{"%é'v*$_(';*¥?fi¥'§'§'é€ﬁ. Hayxsggerf '§§?€ 53% §§§ aE¥9%§is§*-gd Er: fasmur 5? iém agsxegsae £3 Vafifelét :a§Eﬁe'"a._;:V1¥L§ iiéé Qrder gasgeﬁ by irhe aggeééam .A :§:;¥¥§%;§;J:°§.§:;*.:Aa--§§d Sm ﬁsgaggéng ﬁﬁéaer regéaééng we .é§';é.§m"'::¥¥f~v..§%:'é{§%"ésggeﬁaa far' sat asff ﬁg msmrgﬁg "me é:2ﬁ'%:§.§=%§é§2'v""'e3§ E§C§§%'§ éasigs Ea we gaéa §r%§% G?'

-:§.:2,ac§ mmte§ a:*r;3c§< gaséé mgtgégie ma agsaggae' 3 mass: '._%éééf:"*ir5§i@r§z is asgimiﬁ gﬁé Essa: Q? éﬁiaragi fa? Ewe '"%r2§§%%§"§s amﬁgr ﬁasiémz Eﬁﬁﬁﬁés 9% ﬁsa 53%: am? §i§§'§§"§§§"§€ 3% G?§"€§§§"&§§ 5? ﬁég ﬁggaggéag iiﬁfﬁaer ég f§§§§ .»"'x § W; '2' gag. //21 's up-haizi aﬁd it $5 made dear 313% ﬁevgg 0? gurciéarge gﬁaéi he aubiegi ta §a:"ge:" iaencﬁ éﬁségéim;~§'?.._ i.h§ ﬂan ' we §uw'en3e ﬁmgri.

A § -.,§*' ' " 'z_ ' "Ti . ' _ .

Legal Document View

Unlock Advanced Research with PRISMAI

Karnataka High Court

J P Narayanswamy vs The Deputy Commissioner Of Income Tax on 11 August, 2011

Bench: V.G.Sabhahit, Ravi Malimath