THE ASST. COMMISSIONER OF INCOME TAX vs. M/S. EPSON INDIA PVT. LTD.,

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 17TH DAY OF DECEMBER, 2021

PRESENT

THE HON’BLE MRS.JUSTICE S.SUJATHA

AND

THE HON’BLE MR. JUSTICE RAVI V. HOSMANI

I.T.A.No.663/2018 c/w I.T.A.No.642/2018, I.T.A.No.644/2018, I.T.A.No.646/2018, I.T.A.No.647/2018, I.T.A.No.648/2018, I.T.A.No.649/2018, I.T.A.No.650/2018, I.T.A.No.652/2018, I.T.A.No.666/2018, I.T.A.No.667/2018, I.T.A.No.669/2018, I.T.A.No.670/2018, I.T.A.No.654/2018, I.T.A.No.662/2018, I.T.A.No.664/2018, I.T.A.No.665/2018, I.T.A.No.671/2018, I.T.A.No.766/2018, I.T.A.No.768/2018, I.T.A.No.769/2018 & I.T.A.No.770/2018

IN I.T.A.No.663/2018:

BETWEEN :

STATE BANK OF INDIA KATRIGUPPE BRANCH NO.78/1, R.K.REGENCY KATRIGUPPE MAIN ROAD BENGALURU-560085 REP BY ITS CHIEF MANAGER, Mr. PRINCE BHARATHAN, S/O Mr. K.BHARATHAN AGED ABOUT 59 YEARS, PAN NO. AAACS8577K

...APPELLANT

(BY SRI S.PARTHASARATHI, ADV. A/W SMT.JINITA CHATTERJEE, ADV.)

- 2 -

AND :

THE ASSISTANT COMMISSIONER OF INCOME-TAX (TDS), CIRCLE-18(2), TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU-560 032.

…RESPONDENT

(BY SRI K.V.ARAVIND, ADV.)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 06.04.2018 PASSED IN ITA NO.1408/BANG/2017, FOR THE ASSESSMENT YEAR 2013-2014 PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; (B) ALLOW THE APPEAL AND SET-ASIDE THE ORDER OF THE INCOME-TAX APPELLATE TRIBUNAL DATED 06.04.2018 IN SO FAR IT PERTAINS TO THE APPELLANT'S APPEAL IN ITA NO.1408/BANG/2017 FOR THE ASSESSMENT YEARS 2013-2014.

IN I.T.A.No.642/2018:

BETWEEN :

STATE BANK OF INDIA RAJARAJESWARI BRANCH, IDEAL HOME TOWNSHIP, BENGALURU - 560 098, REP BY ITS CHIEF MANAGER, SRI UMESH ADKI, S/O SRI BASAVARAJAADKI. AGED ABOUT 46 YEARS, PAN NO: AAACS8577K

...APPELLANT

(BY SRI S.PARTHASARATHI, ADV. A/W SMT.JINITA CHATTERJEE, ADV.)

AND :

THE ASSISTANT COMMISSIONER OF INCOME-TAX (TDS),

- 3 -

CIRCLE-18(2), TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU-560 032.

…RESPONDENT

(BY SRI K.V.ARAVIND, ADV.)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 06.04.2018 PASSED IN ITA NO.1395 & 1403/BANG/2017, FOR THE ASSESSMENT YEAR 2011-2012 & 2012-2013, PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; (B) ALLOW THE APPEAL AND SET-ASIDE THE ORDER OF THE INCOME-TAX APPELLATE TRIBUNAL DATED 06.04.2018 IN SO FAR IT PERTAINS TO THE APPELLANT'S APPEAL IN ITA NOS.1395 & 1403/BANG/2017 FOR THE ASSESSMENT YEARS 2011-2012 & 2012-2013.

IN I.T.A.No.644/2018:

BETWEEN :

STATE BANK OF INDIA FOCAL POINT LINK BRANCH, NO.65, STATE BANK ROAD, BENGALURU - 560 001, REP BY ITS CHIEF MANAGER, SRI RANGASWAMY K., S/O SRI H.K.KAMALAPPA, AGED ABOUT 47 YEARS, PAN NO: AAACS8577K

...APPELLANT

(BY SRI S.PARTHASARATHI, ADV. A/W SMT.JINITA CHATTERJEE, ADV.)

AND :

THE ASSISTANT COMMISSIONER OF INCOME-TAX (TDS), CIRCLE-18(2), TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU-560 032.

…RESPONDENT

(BY SRI K.V.ARAVIND, ADV.)

- 4 -

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 06.04.2018 PASSED IN ITA NO.1396 & 1397/BANG/2017, FOR THE ASSESSMENT YEAR 2011-2012 & 2012-2013, PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; (B) ALLOW THE APPEAL AND SET-ASIDE THE ORDER OF THE INCOME-TAX APPELLATE TRIBUNAL DATED 06.04.2018 IN SO FAR IT PERTAINS TO THE APPELLANT'S APPEAL IN ITA NOS.1396 & 1397/BANG/2017 FOR THE ASSESSMENT YEARS 2011-2012 & 2012-2013.

IN I.T.A.No.646/2018:

BETWEEN :

STATE BANK OF INDIA SPECIALIZED AGRI COMMERCIAL BRANCH, NO.65, ST.MARK’S ROAD, BENGALURU-560001 REP BY ITS CHIEF MANAGER, SRI A.SUBRAMANYA BHAT, S/O SRI A.PADMANABHA BHAT. AGED ABOUT 52 YEARS, PAN: BLRS37784F

...APPELLANT

(BY SRI S.PARTHASARATHI, ADV. A/W SMT.JINITA CHATTERJEE, ADV.)

AND :

THE ASSISTANT COMMISSIONER OF INCOME-TAX (TDS), CIRCLE-18(2), TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU-560 032.

…RESPONDENT

(BY SRI K.V.ARAVIND, ADV.)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 06.04.2018 PASSED IN ITA NO.1398/BANG/2017, FOR THE ASSESSMENT YEAR 2012-2013, PRAYING TO (A)

- 5 -

FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; (B) ALLOW THE APPEAL AND SET-ASIDE THE ORDER OF THE INCOME-TAX APPELLATE TRIBUNAL DATED 06.04.2018 IN SO FAR IT PERTAINS TO THE APPELLANT'S APPEAL IN ITA NO.1398/BANG/2017 FOR THE ASSESSMENT YEARS 2012-2013.

IN I.T.A.No.647/2018:

BETWEEN :

STATE BANK OF INDIA BANASHANKARI 2ND STAGE, NO.422, 9TH MAIN, BENGALURU-560 070, REP BY ITS BRANCH MANAGER, Mrs. SOUJANYA M., D/O SRI H.MAHADEVASWAMY. AGED ABOUT 30 YEARS, PAN NO AAACS8577K

...APPELLANT

(BY SRI S.PARTHASARATHI, ADV. A/W SMT.JINITA CHATTERJEE, ADV.)

AND :

THE ASSISTANT COMMISSIONER OF INCOME-TAX (TDS), CIRCLE-18(2), TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU-560 032.

…RESPONDENT

(BY SRI K.V.ARAVIND, ADV.)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 06.04.2018 PASSED IN ITA NO.1399/BANG/2017, FOR THE ASSESSMENT YEAR 2012-2013, PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; (B) ALLOW THE APPEAL AND SET-ASIDE THE ORDER OF THE INCOME-TAX APPELLATE TRIBUNAL DATED 06.04.2018 IN SO FAR IT PERTAINS TO THE APPELLANT'S APPEAL IN ITA

- 6 -

NO.1399/BANG/2017 FOR THE ASSESSMENT YEARS 2012-2013.

IN I.T.A.No.648/2018:

BETWEEN :

STATE BANK OF INDIA BANGALORE CITY BRANCH, NO.22, P.B. NO.651, J.C.ROAD, BENGALURU-560 002, REP BY ITS CHIEF MANAGER, Mrs. MUSHTARI A. SHAH, D/O ABDUL SHUKUR SHAH AGED ABOUT 57 YEARS, PAN No.AAACS8577K

...APPELLANT

(BY SRI S.PARTHASARATHI, ADV. A/W SMT.JINITA CHATTERJEE, ADV.)

AND :

THE ASSISTANT COMMISSIONER OF INCOME-TAX (TDS), CIRCLE-18(2), TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU-560 032.

…RESPONDENT

(BY SRI K.V.ARAVIND, ADV.)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 06.04.2018 PASSED IN ITA NO.1400/BANG/2017, FOR THE ASSESSMENT YEAR 2012-2013, PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; (B) ALLOW THE APPEAL AND SET-ASIDE THE ORDER OF THE INCOME-TAX APPELLATE TRIBUNAL DATED 06.04.2018 IN SO FAR IT PERTAINS TO THE APPELLANT'S APPEAL IN ITA NO.1400/BANG/2017 FOR THE ASSESSMENT YEARS 2012-2013.

- 7 -

IN I.T.A.No.649/2018:

BETWEEN :

STATE BANK OF INDIA BIDADI BRANCH, G.R.S. COMPLEX, MYSORE ROAD, BIDADI, NOW AT 55 TOWERS, EGLETON ROAD, B.M.ROAD, BENGALURU - 562 109, REP BY ITS BRANCH MANAGER, Mrs. SWETA TOPNO AGED ABOUT 33 YEARS, D/O SAGAN TOPNO PAN NO: AAACS8577K.

...APPELLANT

(BY SRI S.PARTHASARATHI, ADV. A/W SMT.JINITA CHATTERJEE, ADV.)

AND :

THE ASSISTANT COMMISSIONER OF INCOME-TAX (TDS), CIRCLE-18(2), TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU-560 032.

…RESPONDENT

(BY SRI K.V.ARAVIND, ADV.)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 06.04.2018 PASSED IN ITA NO.1401/BANG/2017, FOR THE ASSESSMENT YEAR 2012-2013, PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; (B) ALLOW THE APPEAL AND SET-ASIDE THE ORDER OF THE INCOME-TAX APPELLATE TRIBUNAL DATED 06.04.2018 IN SO FAR IT PERTAINS TO THE APPELLANT'S APPEAL IN ITA NO.1401/BANG/2017 FOR THE ASSESSMENT YEARS 2012-2013.

IN I.T.A.No.650/2018:

BETWEEN :

STATE BANK OF INDIA

- 8 -

CENTRALIZED PENSION PROCESSING CENTRE, NO.12/13, LAKSHMANAYYA LAYOUT, 2ND FLOOR, GANGANAGAR, BENGALURU-560024 REP BY ITS ASSISTANT GENERAL MANAGER, SRI NAGESH B., S/O SRI M.K.BALASUBRAMANIAM, AGED ABOUT 58 YEARS, PAN No.AAACS8577K

...APPELLANT

(BY SRI S.PARTHASARATHI, ADV. A/W SMT.JINITA CHATTERJEE, ADV.)

AND :

THE ASSISTANT COMMISSIONER OF INCOME-TAX (TDS), CIRCLE-18(2), TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU-560 032.

…RESPONDENT

(BY SRI K.V.ARAVIND, ADV.)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 06.04.2018 PASSED IN ITA NO.1402 & 1412/BANG/2017, FOR THE ASSESSMENT YEAR 2012-2013 & 2013-2014, PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; (B) ALLOW THE APPEAL AND SET-ASIDE THE ORDER OF THE INCOME-TAX APPELLATE TRIBUNAL DATED 06.04.2018 IN SO FAR IT PERTAINS TO THE APPELLANT'S APPEAL IN ITA NOS.1402 & 1412/BANG/2017 FOR THE ASSESSMENT YEARS 2012-2013 & 2013-2014.

IN I.T.A.No.652/2018:

BETWEEN :

STATE BANK OF INDIA LIABILITY CENTRALIZED PROCESSING CENTRE, PRAGATHI MAHALAKSHMI, NO.62, 1ST MAIN, 3RD CROSS, YESHWANTHPURA INDUSTRIAL SUBURB,

- 9 -

BENGALURU-560 022, REP BY ITS ASSISTANT GENERAL MANAGER, SRI V.NANJUNDA MURTHY, S/O SRI VEERABHADRAPPA. AGED ABOUT 56 YEARS, PAN: AAACS8577K

...APPELLANT

(BY SRI S.PARTHASARATHI, ADV. A/W SMT.JINITA CHATTERJEE, ADV.)

AND :

THE ASSISTANT COMMISSIONER OF INCOME-TAX (TDS), CIRCLE-18(2), TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU-560 032.

…RESPONDENT

(BY SRI K.V.ARAVIND, ADV.)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 06.04.2018 PASSED IN ITA NO.1406 & 1407/BANG/2017, FOR THE ASSESSMENT YEAR 2012-2013 & 2013-2014, PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; (B) ALLOW THE APPEAL AND SET-ASIDE THE ORDER OF THE INCOME-TAX APPELLATE TRIBUNAL DATED 06.04.2018 IN SO FAR IT PERTAINS TO THE APPELLANT'S APPEAL IN ITA NOS.1406 & 1407/BANG/2017 FOR THE ASSESSMENT YEARS 2012-2013 & 2013-2014.

IN I.T.A.No.666/2018:

BETWEEN :

STATE BANK OF INDIA INDIRANAGAR BRANCH NO.2987, 12TH MAIN HAL 2ND STAGE, INDIRANAGAR, BENGALURU-560008 REP BY ITS CHIEF MANAGER, SRI S.K.ANAND, S/O SRI ASHOKANATH

- 10 -

AGED ABOUT 44 YEARS, PAN NO. AAACS8577K

...APPELLANT

(BY SRI S.PARTHASARATHI, ADV. A/W SMT.JINITA CHATTERJEE, ADV.)

AND :

THE ASSISTANT COMMISSIONER OF INCOME-TAX (TDS), CIRCLE-18(2), TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU-560 032.

…RESPONDENT

(BY SRI K.V.ARAVIND, ADV.)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 06.04.2018 PASSED IN ITA NO.1411/BANG/2017, FOR THE ASSESSMENT YEAR 2013-2014, PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; (B) ALLOW THE APPEAL AND SET-ASIDE THE ORDER OF THE INCOME-TAX APPELLATE TRIBUNAL DATED 06.04.2018 IN SO FAR IT PERTAINS TO THE APPELLANT'S APPEAL IN ITA NO.1411/BANG/2017 FOR THE ASSESSMENT YEARS 2013-2014.

IN I.T.A.No.667/2018:

BETWEEN :

STATE BANK OF INDIA INDUSTRIAL FINANCE BRANCH NO.16, RESIDENCY ROAD BENGALURU-560025 REP BY ITS AGM & COO, SRI GANESH BHAT, S/O SRI RAMACHANDRA BHAT AGED ABOUT 56 YEARS, PAN No.AAACS8577K

...APPELLANT

(BY SRI S.PARTHASARATHI, ADV. A/W SMT.JINITA CHATTERJEE, ADV.)

- 11 -

AND :

THE ASSISTANT COMMISSIONER OF INCOME-TAX (TDS), CIRCLE-18(2), TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU-560 032.

…RESPONDENT

(BY SRI K.V.ARAVIND, ADV.)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 06.04.2018 PASSED IN ITA NO.1424 & 1425/BANG/2017, FOR THE ASSESSMENT YEAR 2011-2012 & 2012-2013, PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; (B) ALLOW THE APPEAL AND SET-ASIDE THE ORDER OF THE INCOME-TAX APPELLATE TRIBUNAL DATED 06.04.2018 IN SO FAR IT PERTAINS TO THE APPELLANT'S APPEAL IN ITA NOS.1424 & 1425/BANG/2017 FOR THE ASSESSMENT YEARS 2011-2012 & 2012-2013.

IN I.T.A.No.669/2018:

BETWEEN :

STATE BANK OF INDIA JIGANI BRANCH, NO.47, AKN ARCADE JIGANI INDUSTRIAL AREA, ANEKAL TALUK, BENGALURU-560105 REP BY ITS BRANCH MANAGER Mrs. ALKA SINGH, W/O Mr. VIVEK SAHU

AGED ABOUT 33 YEARS, PAN No.AAACS8577K

...APPELLANT

(BY SRI S.PARTHASARATHI, ADV. A/W SMT.JINITA CHATTERJEE, ADV.)

AND :

THE ASSISTANT COMMISSIONER OF INCOME-TAX (TDS),

- 12 -

CIRCLE-18(2), TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU-560 032.

…RESPONDENT

(BY SRI K.V.ARAVIND, ADV.)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 06.04.2018 PASSED IN ITA NO.1426/BANG/2017, FOR THE ASSESSMENT YEAR 2011-2012, PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; (B) ALLOW THE APPEAL AND SET-ASIDE THE ORDER OF THE INCOME-TAX APPELLATE TRIBUNAL DATED 06.04.2018 IN SO FAR IT PERTAINS TO THE APPELLANT'S APPEAL IN ITA NO.1426/BANG/2017 FOR THE ASSESSMENT YEARS 2011-2012.

IN I.T.A.No.670/2018:

BETWEEN :

STATE BANK OF INDIA RAMANAGARAM BRANCH MADHU COMPLEX BANGALORE-MYSORE ROAD, RAMANAGARA-562159 REP BY ITS MANAGER, Mr. LOUIS ROSARIO J., S/O Mr. JACOB K., AGED ABOUT 46 YEARS PAN NO. AAACS8577K

...APPELLANT

(BY SRI S.PARTHASARATHI, ADV. A/W SMT.JINITA CHATTERJEE, ADV.)

AND :

THE ASSISTANT COMMISSIONER OF INCOME-TAX (TDS), CIRCLE-18(2), TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU-560 032.

…RESPONDENT

(BY SRI K.V.ARAVIND, ADV.)

- 13 -

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 06.04.2018 PASSED IN ITA NO.1456/BANG/2017, FOR THE ASSESSMENT YEAR 2011-2012, PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; (B) ALLOW THE APPEAL AND SET-ASIDE THE ORDER OF THE INCOME-TAX APPELLATE TRIBUNAL DATED 06.04.2018 IN SO FAR IT PERTAINS TO THE APPELLANT'S APPEAL IN ITA NO.1456/BANG/2017 FOR THE ASSESSMENT YEARS 2011-2012.

IN I.T.A.No.654/2018:

BETWEEN :

STATE BANK OF INDIA GUBBI BRANCH, GUBBI TALUK, TUMKUR DISTRICT-572 216, KARNATAKA, REP BY ITS MANAGER, SRI N.JANARDHAN, S/O SRI H.N.NANJUNDA SWAMY AGED ABOUT 56 YEARS, PAN NO.AAACS8577K

...APPELLANT

(BY SRI S.PARTHASARATHI, ADV. A/W SMT.JINITA CHATTERJEE, ADV.)

AND :

THE ASSISTANT COMMISSIONER OF INCOME-TAX (TDS), CIRCLE-18(2), TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU-560 032.

…RESPONDENT

(BY SRI K.V.ARAVIND, ADV.)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 06.04.2018 PASSED IN ITA NO.1458/BANG/2017, FOR THE ASSESSMENT YEAR 2013-2014, PRAYING TO (A)

- 14 -

FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; (B) ALLOW THE APPEAL AND SET-ASIDE THE ORDER OF THE INCOME-TAX APPELLATE TRIBUNAL DATED 06.04.2018 IN SO FAR IT PERTAINS TO THE APPELLANT'S APPEAL IN ITA NO.1458/BANG/2017 FOR THE ASSESSMENT YEARS 2013-2014.

IN I.T.A.No.662/2018:

BETWEEN :

STATE BANK OF INDIA KANAKAPURA BRANCH, B.G.COMPLEX, A.V.R.ROAD KANAKAPURA-562117 REP BY ITS MANAGER, SRI ABHINAV GARG S/O SRI PARMOD KUMAR AGED ABOUT 33 YEARS, PAN NO. AAACS8577K

...APPELLANT

(BY SRI S.PARTHASARATHI, ADV. A/W SMT.JINITA CHATTERJEE, ADV.)

AND : THE ASSISTANT COMMISSIONER OF INCOME-TAX (TDS), CIRCLE-18(2), TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU-560 032.

…RESPONDENT

(BY SRI K.V.ARAVIND, ADV.)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 06.04.2018 PASSED IN ITA NO.1405/BANG/2017, FOR THE ASSESSMENT YEAR 2012-2013, PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; (B) ALLOW THE APPEAL AND SET-ASIDE THE ORDER OF THE INCOME-TAX APPELLATE TRIBUNAL DATED 06.04.2018 IN SO FAR IT PERTAINS TO THE APPELLANT'S APPEAL IN ITA NO.1405/BANG/2017 FOR THE ASSESSMENT YEARS 2012-2013.

- 15 -

IN I.T.A.No.664/2018:

BETWEEN : STATE BANK OF INDIA RACE COURSE ROAD BRANCH NO.24/1, TRADE CENTRE, BENGALURU-560001 REP BY ITS CHIEF MANAGER SRI SATHISH M. KULKARNI S/O SRI MALHARAO KULAKARNI AGED ABOUT 54 YEARS, PAN NO. AAACS8577K

...APPELLANT

(BY SRI S.PARTHASARATHI, ADV. A/W SMT.JINITA CHATTERJEE, ADV.)

AND : THE ASSISTANT COMMISSIONER OF INCOME-TAX (TDS), CIRCLE-18(2), TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU-560 032.

…RESPONDENT

(BY SRI K.V.ARAVIND, ADV.)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 06.04.2018 PASSED IN ITA NO.1409/BANG/2017, FOR THE ASSESSMENT YEAR 2013-2014, PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; (B) ALLOW THE APPEAL AND SET-ASIDE THE ORDER OF THE INCOME-TAX APPELLATE TRIBUNAL DATED 06.04.2018 IN SO FAR IT PERTAINS TO THE APPELLANT'S APPEAL IN ITA NO.1409/BANG/2017 FOR THE ASSESSMENT YEARS 2013-2014.

IN I.T.A.No.665/2018:

BETWEEN : STATE BANK OF INDIA VIJAYANAGAR BRANCH, NO.2, 5TH MAIN, CHNCS 1ST LAYOUT, NEAR BDA COMPLEX

- 16 -

GOVINDAJ NAGAR, BENGALURU-560040 REP BY ITS BRANCH MANAGER SRI MURALI KRISHNA S/O SRI V.G.VIJAYAN AGED ABOUT 28 YEARS, PAN NO. AAACS8577K ...APPELLANT

(BY SRI S.PARTHASARATHI, ADV. A/W SRI MALLAHARAO K., ADV.) AND : THE ASSISTANT COMMISSIONER OF INCOME-TAX (TDS), CIRCLE-18(2), TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU-560 032.

…RESPONDENT

(BY SRI K.V.ARAVIND, ADV.)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 06.04.2018 PASSED IN ITA NO.1410/BANG/2017, FOR THE ASSESSMENT YEAR 2013-2014, PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; (B) ALLOW THE APPEAL AND SET-ASIDE THE ORDER OF THE INCOME-TAX APPELLATE TRIBUNAL DATED 06.04.2018 IN SO FAR IT PERTAINS TO THE APPELLANT'S APPEAL IN ITA NO.1410/BANG/2017 FOR THE ASSESSMENT YEARS 2013-2014.

IN I.T.A.No.671/2018:

BETWEEN : STATE BANK OF INDIA STRESSTED ASSETS MANAGEMENT BRANCH, RESIDENCY PLAZA, 4TH FLOOR, NO.61, RESIDENCY ROAD, BENGALURU-560025 REP BY ITS DEPUTY GENERAL MANAGER Mr. SHAFIULLAKHAN S/O Mr. ABDUL KARIM KHAN AGED ABOUT 53 YEARS, PAN NO. AAACS8577K ...APPELLANT

(BY SRI S.PARTHASARATHI, ADV. A/W SMT.JINITA CHATTERJEE, ADV.)

- 17 -

AND : THE ASSISTANT COMMISSIONER OF INCOME-TAX (TDS), CIRCLE-18(2), TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU-560 032.

…RESPONDENT

(BY SRI K.V.ARAVIND, ADV.)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 06.04.2018 PASSED IN ITA NO.1457/BANG/2017, FOR THE ASSESSMENT YEAR 2011-2012, PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; (B) ALLOW THE APPEAL AND SET-ASIDE THE ORDER OF THE INCOME-TAX APPELLATE TRIBUNAL DATED 06.04.2018 IN SO FAR IT PERTAINS TO THE APPELLANT'S APPEAL IN ITA NO.1457/BANG/2017 FOR THE ASSESSMENT YEARS 2011-2012.

IN I.T.A.No.766/2018:

BETWEEN : STATE BANK OF INDIA CENTRALIZED CLEARING PROCESSING CENTRE, 1ST FLOOR, VASAVI COMPLEX, NO.17, ST.MARK’S ROAD, BENGALURU-560001 PAN:AAACS8577K, REP BY ITS ASST. GENERAL MANAGER, SRI RAMANUJA KULKARNI, S/O SRI GURUNATH,

AGED ABOUT 56 YEARS

...APPELLANT

(BY SRI S.PARTHASARATHI, ADV. A/W SRI MALLAHARAO K., ADV.)

AND : THE ASSISTANT COMMISSIONER OF INCOME-TAX (TDS), CIRCLE-18(2), TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD,

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BENGALURU-560 032.

…RESPONDENT

(BY SRI K.V.ARAVIND, ADV.)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 15.06.2018 PASSED IN ITA NO.1310 & 1312/BANG/2017, FOR THE ASSESSMENT YEAR 2012-2013 & 2013-2014, PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; (B) ALLOW THE APPEAL AND SET-ASIDE THE ORDER OF THE INCOME-TAX APPELLATE TRIBUNAL DATED 15.06.2018 IN SO FAR IT PERTAINS TO THE APPELLANT'S APPEAL IN ITA Nos.1310 & 1312/BANG/2017 FOR THE ASSESSMENT YEARS 2012-2013 & 2013-2014.

IN I.T.A.No.768/2018:

BETWEEN : STATE BANK OF INDIA HR SECTION UNIT BRANCH 1ST FLOOR, KANAKA’S PRIDE OPP. RAMAKRISHNA ASHRAM 13/1, BULL TEMPLE ROAD, BASAVANAGUDI, BENGALURU-4 PAN:AAACS8577K PRESENTLY AT AO1, 1ST FLOOR MYSORE BANK BUILDING K.G.ROAD, BENGALURU-560 009 REP BY ITS CHIEF MANAGER SRI JANARDHAN M. GODKHINDI S/O SRI MALHAR RAO

AGED ABOUT 54 YEARS

...APPELLANT

(BY SRI S.PARTHASARATHI, ADV. A/W SRI MALLAHARAO K., ADV.)

AND : THE ASSISTANT COMMISSIONER OF INCOME-TAX (TDS), CIRCLE-18(2), TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU-560 032.

…RESPONDENT

(BY SRI K.V.ARAVIND, ADV.)

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THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 15.06.2018 PASSED IN ITA NO.1311/BANG/2017, FOR THE ASSESSMENT YEAR 2012-2013, PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; (B) ALLOW THE APPEAL AND SET-ASIDE THE ORDER OF THE INCOME-TAX APPELLATE TRIBUNAL DATED 15.06.2018 IN SO FAR IT PERTAINS TO THE APPELLANT'S APPEAL IN ITA No.1311/BANG/2017 FOR THE ASSESSMENT YEARS 2012-2013.

IN I.T.A.No.769/2018:

BETWEEN : STATE BANK OF INDIA RACPC-III, BANASWADI "MARUTHI MANSION" NO.7M-422, 80 FEET ROAD, KALYAN NAGAR, BENGALURU-560 043 PAN:AACS8577K REP BY ITS ASST. GENERAL MANAGER SRI SANJAY SINHA S/O SRI SACHIDANANDA SINHA AGED ABOUT 56 YEARS

...APPELLANT

(BY SRI S.PARTHASARATHI, ADV. A/W SRI MALLAHARAO K., ADV.) AND : THE ASSISTANT COMMISSIONER OF INCOME-TAX (TDS), CIRCLE-18(2), TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU-560 032.

…RESPONDENT

(BY SRI K.V.ARAVIND, ADV.)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 15.06.2018 PASSED IN ITA NO.1313/BANG/2017, FOR THE ASSESSMENT YEAR 2013-2014, VIDE ANNEXURE-A, PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; (B) ALLOW THE APPEAL AND SET-

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ASIDE THE ORDER OF THE INCOME-TAX APPELLATE TRIBUNAL DATED 15.06.2018 IN SO FAR IT PERTAINS TO THE APPELLANT'S APPEAL IN ITA No.1313/BANG/2017 FOR THE ASSESSMENT YEARS 2013-2014.

IN I.T.A.No.770/2018:

BETWEEN : STATE BANK OF INDIA SPECIALISED HOUSING FINANCE BRANCH NO.1154, 2ND FLOOR, 26TH MAIN IV T BLOCK, JAYANAGAR BENGALURU-560 041 REP BY ITS ASST. GENERAL MANAGER SRI E.SHRISHAKESHAVA S/O SRI E.VENKATRAMANA UPADHYAYA AGED ABOUT 56 YEARS, PAN NO: AAACS8577K

...APPELLANT

(BY SRI S.PARTHASARATHI, ADV. A/W SRI MALLAHARAO K., ADV.) AND : THE ASSISTANT COMMISSIONER OF INCOME-TAX (TDS), CIRCLE-18(2), TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU-560 032.

…RESPONDENT

(BY SRI K.V.ARAVIND, ADV.)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 15.06.2018 PASSED IN ITA NO.1314/BANG/2017, FOR THE ASSESSMENT YEAR 2013-2014, PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; (B) ALLOW THE APPEAL AND SET-ASIDE THE ORDER OF THE INCOME-TAX APPELLATE TRIBUNAL DATED 15.06.2018 IN SO FAR IT PERTAINS TO THE APPELLANT'S APPEAL IN ITA No.1314/BANG/2017 FOR THE ASSESSMENT YEARS 2013-2014.

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THESE APPEALS HAVING BEEN HEARD AND RESERVED, COMING ON FOR PRONOUNCEMENT OF JUDGMENT, THIS DAY, S. SUJATHA, J., DELIVERED THE FOLLOWING:

J U D G M E N T

Since common and akin issues are involved in these appeals, they are taken up together, heard and disposed of by this common judgment.

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prohibition under the Act and Rules to reimburse air economy fare of the National Carrier/rail and the journey performed by any mode of transport albeit the employee choses the circuitous route with the foreign leg. The assessing officer, considering the reply vis-à-vis the provisions of the Act, rejected the explanation offered by the appellant – assessee and considered the appellant - deductor as “assessee in default” under Section 201 of the Act for making short deduction under Section 192 of the Act and held to be liable to pay the defaulted amount.

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collect short levy, if any. The authorities and the Tribunal ought to have appreciated that invariably reimbursement should only be on the basis of the norms accepted by the banks i.e., the circular issued by the Bankers’ Association and the State Bank of India Officers Service Rules, 1992. Thus, it was submitted that there was no default on the part of the appellant to fix the liability under Section 201(1) of the Act and interest under Section 201(1A) of the Act. The appellant was under a bonafide belief that the procedure and norms adopted by the appellant - Bank supported by the instructions issued by the Bankers’ Association is justifiable. The Tribunal has failed to consider these aspects in a right perspective.

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which included foreign legs. The device adopted by the appellant - Bank would defeat the purpose and object of LTC/LFS provided to motivate the employees and also to encourage tourism in India. The legislature has not intended to allow the employees to travel abroad under the garb of benefit of LTC. The employees have reached the destination place in India after taking a foreign tour, to which they are not entitled to claim reimbursement as per Section 10(5) of the Act read with Rule 2B of the Rules. The conditions prescribed under Section 10(5) of the Act and Rule 2B of the Rules not being fulfilled, the appellant - Bank cannot take shelter under the Banking Rules and the circular instructions issued by the Bankers Association, the plea of bonafide belief advanced by the appellant is wholly unjustifiable.

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(1) to (4). xxxxxx

(5) in the case of an individual, the value of any travel concession or assistance received by, or due to, him,—

(a) from his employer for himself and his family, in connection with his proceeding on leave to any place in India;

(b) from his employer or former employer for himself and his family, in connection with his proceeding to any place in India after retirement from service or after the termination of his service, subject to such conditions as may be prescribed (including conditions as to number of journeys and the amount which shall be exempt per head) having regard to the travel concession or assistance granted to the employees of the Central Government:

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Provided that the amount exempt under this clause shall in no case exceed the amount of expenses actually incurred for the purpose of such travel.”

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(ii) where places of origin of journey and destination are connected by rail and the journey is performed on or after the 1st day of October, 1997, by any mode of transport other than by air, an amount not exceeding the air- conditioned first class rail fare by the shortest route to the place of destination; and (iii) where the places of origin of journey and destination or part thereof are not connected by rail and the journey is performed on or after the 1st day of October, 1997, between such places, the amount eligible for exemption shall be :— (A) where a recognised public transport system exists, an amount not exceeding the 1st class or deluxe class fare, as the case may be, on such transport by the shortest route to the place of destination; and (B) where no recognised public transport system exists, an amount equivalent to the air-conditioned first class rail fare, for the distance of the journey by the shortest route, as if the journey had been performed by rail.”

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“Availment of LTC by Officers eligible to travel by AIR 1. In terms of extant guidelines, the mode and class by which an officer may avail of Leave Travel Concession shall be the same as the officer is normally entitled to travel on transfer subject to other terms and conditions. An Officer in Middle Management Grade may travel by air [economy class] while availing LTC where the distance is more than 1000 kms. An officer in Senior Management or Top Management Grade may travel by air [economy class].

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operating. However, if the journey is undertaken by airlines other than Air India where AIR India also operates, then reimbursement shall be restricted to the extent of fare charged by Air India to that centre or the actual fare incurred, whichever is less.

4.1 Member Banks may be suitably advised to the effect that they may reimburse actual fare incurred for traveling by air of any airlines if the journey is undertaken by direct route in terms of the relevant provision of Officers’ Service Regulations, for availment of LTC.

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4.2 In regard to travel by round route, the reimbursement may be made not exceeding maximum fare applicable for direct route to the last point of journey destination connected by air from the originating place of journey.

4.3 Banks may frame appropriate guidelines under relevant provision of the Service Regulation.

The Managing Committee at its meeting held on 2nd July 2012 approved the above recommendations of the IBA Standing Committee on HR. ”

Taxi Fates [Rs.575+Rs.600] 24700 10700 35400 x 2 x 3 =212400 1175 Total– 213575/- 221675/- 213575/- 2. 09/02/2013 [2012-2013] Ramesh K Upadhye Katra Bangalore- Colombo-Hong Kong-Macau- Bangkok- Pattaya-Delhi- Jammu-Katra Bangalore to Delhi Delhi to Jammu For 3 Members To and Fro Jammu to Katra – by Helicoptor 29000 19000 48000 x 2 x 3 =288000/- 2097/- Total-290097/- 271179/- 271179/-

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etc., 3 20/08/2013 [2013-2014] T R Ugalwat Gulmarg Bangalore- Colombo, Kaula Lumpur- Putrajaya- Genting Highland- Singapore- Bangkok- Pattaya-Delhi- Srinagar- Gulmarg etc., Bangalore to Delhi New Delhi to Srinagar Srinagar to Gulmarg – by Train-ACI Class – for 2 Members To and Fro Taxi Fare at Bangalore & Delhi 28500 15700 985 45185 x 2 x 2 =180740 1830 Total-182570/- 188598/- 182570/-

M 51

F 40

M 13

Self

Wife

Son

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Received with thanks from, SRI.AJIT KHASNIS, Manager, State Bank of India, No.65,. Local Head Office, St. Marks Road, Bangalore-560001, a sum of Rs.2,20,500/- [Rupees Two Lakh twenty thousand five hundred only] towards journey charges excluding boarding & lodging for the package tour referred above.”

“Day to day itinerary of the Far East Package tour operated From 17-04-2011 to 01-05-2011

• Bangalore – Colombo – Kuala Lumpur By Srilankan Airways Flight • Kuala Lumpur to Singapore By Benz Coach • Singapore – Bangkok By Flight • Bangkok to Pattaya by Benz Bus • Bangkok – Colombo – Delhi By Air • Delhi – Amritsar – Delhi By A/C Chair Car Train • Delhi – Bangalore by Air Bangalore – Colombo [17-04-2011 to 18-04-2011] Colombo to Nigambo Colombo by Benz bus Colombo to Malaysia [18-04-2011 to 21-04-2011] Airport transfer, Kula Lumpur Tour, Genting Highland Theme Park, Kuala Lumpur, Putrajaya Tour. Singapore [21-04-2011 to 23-04-2011] Jurong Bird Park, Sentosa Island Tour, Bam boat Station, transfer to Singapore Airport. Singapore – Bangkok [23-04-2011] by Flight

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Pattaya [23-04-2011 to 25-04-2011] Bangkok to Pattaya by Benz coach, Coral Island speed boat Bangkok [25-04-2011 to 27-04-2011] Nong Nooch village, Safari World, Airport transfer Bangkok – Colombo by flight [27-04-2011] Colombo – Delhi by flight [28-04-2011] Delhi – Amritsar [28-04-2011 to 01-05-2011] Delhi – Amritsar By A/C Chair Car Train Amritsar – Wagha border – Amritsar by Cab [29-04- 2011 to 01-05-2011] Amritsar – Delhi By A/C Chair Car Train Delhi – Bangalore by Air [01-05-2011]

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of residential accommodation provided to the employees by valuing the same as if employees were employees of Central Government, accepted the same. The assessees’ obligation under Section 192 was held to be properly discharged, quashing the proceedings under Section 201[1] and 201[1A] of the Act. Though this order of the Tribunal was challenged by the Revenue in ITA Nos.431/2015 and 89/2016, due to the modified monetary limits for filing the appeals before the High Courts in terms Circular No.3/2018 dated 11th July, 2018, the appeals were withdrawn with liberty to the Revenue to revive the said appeals if it is found that the matter falls within the exception carved out in Class-10 of the said Circular No.3/2018.

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Institute of Bangalore supra, held that the assessee had made a bonafide estimate of the employees salary to value the perquisite in the form of residential accommodation provided to the employees as if they are the employees of the central Government, the same was accepted and the proceedings under Sections 201 and 201[1A] of the Act have been quashed. Learned counsel for the appellant has placed reliance on these judgments to contend that it was based on a bonafide reason and referring to the Indian Banks’ Circular, exemption was granted under Section 10[5] of the Act read with Rule 2B of the Rules, as such, appellant cannot be treated as a defaulter to pass an order under Section 201 and 201[1A] of the Act. This argument cannot be countenanced in the teeth of Section 10[5] of the Act which contemplates that the value of any travel concession or assistance received by, or due to him, from his employer for himself and his family in connection with this proceeding on leave to any place in

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India shall be exempt having regard to the travel concession and assistance granted to the employees. This provision cannot be interpreted to allow the employees of the Bank to claim LTC for travelling in a circuitous route visiting foreign countries.

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then abroad, for example, from Bengaluru to Delhi, thereafter from Delhi to New York. In the instant cases, it is not so. The employees have directly traveled abroad and in the return journey, had visited the places in India. The itinerary confirms the same.

“Salary.

(1) Any person responsible for paying any income chargeable under the

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head “Salaries” shall, at the time of payment, deduct income-tax on the amount payable at the average rate of income-tax computed on the basis of the rates in force for the financial year in which the payment is made, on the estimated income of the assessee under this head for that financial year.”

This provision contemplates that any person responsible for paying any income chargeable as salaries shall at the time of payment, deduct income tax at the rates in force on the estimated income of the assessee.

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“34. A perusal of Section 201(1) and Section 201(1A) shows that both these provisions are without prejudice to each other. It means that the provisions of both the sub-sections are to be considered independently without affecting the rights mentioned in either of the sub-sections. Further, interest under Section 201(1A) is compensatory measure for withholding the tax which ought to have gone to the exchequer. The levy of interest is mandatory and the absence of liability for tax will not dilute the default. The liability of deducting tax at source is in the nature of a vicarious liability, which pre-supposes existence of primary liability. The said liability is a vicarious liability and the principal liability is of the person who is taxable. A bare reading of Section 201(1) shows that interest under Section 201(1A) read with Section 201(1) can only be levied when a person is declared as an assessee-in-default. For computation of interest under Section 201(1A), there are three elements. One is the quantum on which interest has to be levied. Second is the rate at which interest has to be charged. Third is the period for which interest has to be charged. The rate of interest is provided in the 1961 Act. The quantum on which interest

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has to be paid is indicated by Section 201 (1A) itself. Sub-section (1A) specifies "on the amount of such tax" which is mentioned in sub-section (1) wherein, it is the amount of tax in respect of which the assessee has been declared in default. The object underlying Section 201(1) is to recover the tax. In the case of short deduction, the object is to recover the shortfall. As far as the period of default is concerned, the period starts from the date of deductibility till the date of actual payment of tax. Therefore, the levy of interest has to be restricted for the above stated period only. It may be clarified that the date of payment by the concerned employee can be treated as the date of actual payment.”

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so in the case of penalty. The Hon'ble Apex Court in Eli Lilly & Co., supra, has set aside the penalty order made under Sections 271C read with 273B of the Act directing the Assessing Authority to examine each case to ascertain whether the employee-assessee [recipient] has paid the tax due on, in case tax due on stands paid off, then the Assessing Officer shall not proceed under Section 201[1]. In cases where the tax has not been paid, the Assessing Officer has been directed to proceed under Section 201[1] of the Act. Similarly with respect to Section 201[1A] of the Act, relief has been granted only with respect to penalty proceedings. In the light of this judgment, the shelter taken by the assessee under the bonafide reason cannot be countenanced.

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to. But in the present cases, journey was undertaken prior to 16.02.2015.

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the aid of the appellant to substantiate the arguments advanced in the present case.

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For the reasons aforesaid, we answer the substantial questions of law against the assessee and in favour of the Revenue.

Resultantly, appeals stand dismissed.

Sd/- JUDGE

Sd/- JUDGE

PMR/NC.