Research › Search › Judgment

High Court of Karnataka · body

2025 DAILYLAW 11209 (KAR)

RAJKUMAR AGARWAL v. INCOME TAX DEPARTMENT

CRL.P/201216/2023 · 2025-01-16

S Vishwajith Shetty

body2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

- 1 - ! "# " $% # & '# " % (()*+( ** +' % % %! + ' ! "#$ % & ' ( ( )) $ "#$ % & ' Digitally signed by SHILPA R TENIHALLI Location: HIGH COURT OF KARNATAKA - 2 - ) "* ) + *#*#$, ) )) *- ) ( ) ) ) + ' ! "#$ % & ' ( ( )) $ "#$ & "$# % & ' ) "* ) + **#$, ) )) *- ) ( ) ) ) - 3 - + ' ! "#$ % & ' ( ( )) $ "#$ & "$#' % & ' ) "* ) + **#$, ) )) *- ) ( ) ) ) !+ ' ! "#$ % & ' - 4 - ( ( )) $ "#$ & "$#' % & ' ) "* ) + ***#$, ) )) *- ) ( ) ) ) ) . & . ' $ /0102034345617680910:3456"*5;9<90;4=08 >?3/02034345609<1101100<11<4=46@3/04A27@608:94A46<= 295:00846@1 206846@ >0;590 3/0 :5793 5; 88= 4B4= 78@0 C ) 48<9 46 5*#*#$, 5**#$, 5**#$, <68 5***#$, 90@4130908 <@<4613 3/0 2034345609 ;59 - 5 - 5;;06:0 27641/<>=0 76809 10:3456 *- 5; 6:5A0 <D :3 * 0<98 3/0 =0<9608 :57610= ;59 3/0 2034345609 <68 =0<9608:57610=;593/0901256806302<93A063 /0 9012568063 /<8 ;4=08 ;579 102<9<30 294B<30 :5A2=<4631 76809 10:3456 *## 5; 9 <@<4613 3/0 2034345609 /09046 ;59 5;;06:0 27641/<>=0 76809 10:3456 *-5;6:5A0<D:3$,$&/09046<;30990;0990835<1 3/0 E:3 5; $,$F' <;309 5>3<4646@ 60:011<9? 1<6:3456 598091 ;95A 3/0 5A203063 73/5943? 35 29510:730 3/0 2034345609;593/0<;5901<485;;06:0==0@<3456<@<46133/0 2034345609 41 3/<3 /0 /<8 G4==;7==? ;<4=08 35 17>A43 /41 46:5A03<D90379614634A0;593/011011A0630<91*#$* $35*#$$<683/090>?:5AA433083/0<==0@085;;06:0 /0 =0<9608 <@4139<30 /<B46@ 3<H06 :5@64I<6:0 5; 3/0<==0@085;;06:0/<841170817AA561353/02034345609 <::7108 046@ <@@940B08 >? 3/0 1<A0 3/0 2034345609 41 >0;5903/41:5793 - 6 - 0<9608 :57610= ;59 3/0 2034345609 /<B46@ 904309<308 3/0@95768179@08463/02034345617>A4313/<35690:0423 5;6534:07680910:3456$,5;3/0:35;$,$2034345609 /<817>A43308/4146:5A03<D9037961;593/0<11011A063 ?0<91 *#$*$ 35 *#$$ 46:0 3/090 G<1 < 80=<? 46 ;4=46@ 3/0 9037961 206<=3? G<1 =0B408 56 3/0 <1101100 G/4:/ G<1 2<48>?/4A/090;5903/090 G<165 5::<1456 ;59 3/0 901256806302<93A063 35 46434<30 :94A46<= 29510:73456 <1 <@<4613 3/0 2034345609 ;59 3/0 <==0@08 5;;06:0 0 17>A431 3/<3 2034345609 G<1 653 @9<6308 <6 5225937643?>?3/0:5A203063<73/5943?>0;590411746@3/0 1<6:3456 59809 034345609 /<8 653 G4==;7==? 80=<?08 3/0 ;4=46@5;3/09037961<683/080=<?G<1>0?5683/0:56395= 5; 3/0 2034345609 146:0 /41 >953/091 /<8 8408 87946@ 3/0 90=0B<63 209458 6 1722593 5; /41 <9@7A0631 /0 /<1 2=<:0890=4<6:0563/0J78@A0635;3/415793463/0:<10 5; !"# $ % & $" (),--+! 84125108 5; 56 ##$*#$-' ::59846@=?/029<?135<==5G3/020343456 - 7 - 09 :5639< =0<9608 :57610= <220<946@ ;59 3/0 9012568063 /<1 5225108 3/0 20343456 0 17>A431 3/<3 7684127308=? 3/090 G<1 < 80=<? 46 ;4=46@ 3/0 46:5A0 3<D 9037961;59 3/0209458 ;95A *#$*$ 35*#$$ 090=? ;59 3/0 90<156 3/<3 3/0 2034345609 /<8 17>A43308 3/0 46:5A03<D903796143G4==6530D5609<30/4A;95A:94A46<= 29510:73456/09041<29017A23456<@<46133/02034345609 <B<4=<>=07680910:3456*-"5;3/06:5A0<D<:3G/4:/ 4190K7490835>090>73308>?3/0203434560946<::598<6:0 G43/=<G>0;5903/0=0<9608<@4139<30/090;5903/09041 65 4==0@<=43? 59 4990@7=<943? 46 3/0 4A27@608 :94A46<= 295:00846@1617225935;/41<9@7A0631/0/<12=<:08 90=4<6:0563/0J78@A06315;3/056F>=07290A0579346 3/0 :<10 5; '( " &( ) ( " $$(( " !"# $ % * +, - ! - *', <68 <=15 46 3/0 :<10 5; ."/ ) ( " $$(( " !"# $%"0" 9025930846 (,!-1*2(, - 8 - - 3416534684127303/<33/090G<1<80=<?563/02<93 5; 3/0 2034345609 <1101100 46 17>A43346@ /41 46:5A0 3<D 9037961;593/0<11011A063?0<91*#$*$35*#$$3 41653468412730146:03/090G<1<80=<?4617>A43346@3/0 46:5A0 3<D 9037961 206<=3? G<1 =0B408 56 3/0 2034345609 <68 3/0 1<48 206<=3? G<1 2<48 >? 3/0 2034345609 /0 5;;06:0 76809 0:3456 *- 41 <339<:308 56 ;<4=790 35 :5A2=?G43/3/0295B4145615;0:3456$,&$'59;<4=79035 9012568353/06534:0411708768090:3456$*590:3456 $" 5; 3/0 :3 G43/46 3/0 34A0 120:4;408 3/090460:3456 *- 3<H01 46 17>10:3456 $ 5; 0:3456 $, 0:3456 $*&$'&4' <68 0:3456 $" 5; 3/0 :3 73 3/0 295B415 35 0:3456*-3<H014656=?17>10:3456$5;0:3456$, 5; 3/0 :3 <68 3/0 295B414561 5; 0:3456 $*&$'&4' 59 0:3456 $" <90 :56124:7571=? <>1063 5610K7063=? 3/0 >060;435;3/0295B41541<B<4=<>=056=?35B5=763<9?;4=46@5; 3/0903796<190K74908768090:3456$,&$'5;3/0:36 53/09G59813/0295B415G57=8653<22=?<;3098030:34565; 3/0 ;<4=790 35 ;4=0 3/0 903796 <68 <;309 < 6534:0 76809 - 9 - 0:3456 $*&$'&4' 59 0:3456 $" 5; 3/0 :3 41 411708 :<==46@;59;4=46@5;3/09037965;3/046:5A0/0295B415 3/090;590 06B41<@01 3/0 ;4=46@ 5; 0B06 >0=<308 903796 >0;5908030:34565;841:5B09?5;3/0;<4=790<684117<6:05; 6534:0768090:3456$*590:3456$"5;3/0:3 " /0 25G09 35 =0B? 206<=3? ;59 80=<?08 ;4=46@ 5; 3/0 46:5A03<D9037961:<6>039<:0876809/<2309*$5;3/0 6:5A0<D:3G/4=0/<2309**5;3/06:5A0<D<:3 295B4801 ;59 5;;06:01 <68 29510:734561 90<846@ 5; 3/0 <;5901<483G5:/<23091G57=8A<H043B09?:=0<93/<380=<? 46;4=46@5;3/046:5A03<D9037961G57=865356=?9017=346 2<?A063 5; 206<=3? >73 43 <=15 9017=31 46 29510:73456 <1 295B4808 76809 /<2309 ** 5; 3/0 :3 /090;590 A090=? ;59 3/090<156 3/<3 2034345609 /<12<48 3/0 206<=3?=0B408 >? 3/0 5A203063 73/5943? ;59 3/0 80=<? 46 ;4=46@ 5; 3/0 90379613/01<A085016530D5609<303/02034345609;95A >046@29510:7308<1295B480876809/<2309**5;3/0:3 5;$,$ - 10 - , 0:3456*-90<81<1;5==5G1 ! " # $% ! &"' &( $)'* * +* ! ! !,* + -. !' * + + ! / * + ' 0 1 ! ' $% - 11 - ) *%2/ ) *%2* + (( () $% ! '/ + * * * !+ +* * + *+ * + 3'' 0:3456*-"5;3/0:35;$,$90<81<1;5==5G1 ) * + ! 3 - 12 - 4+ * 5 5 * ! 6 * !*3 "7 * ! ! + + 38 $# )95A < 90<846@ 5; 0:3456 *-" 5; 3/0 :3 43 41 <22<90633/<33/09041<29017A23456<B<4=<>=0<1<@<4613 3/0 <::7108 <68 3/0 5793 >0;590 G/4:/ 295:00846@1 <90 46434<308 ;59 5;;06:0 27641/<>=0 76809 10:3456 *- 41 90K74908359<410<29017A23456<@<46133/0<::7108<6843 41;593/0<::7108<11011003517::011;7==?90>733/01<48 29017A23456 >? 29587:46@ 60:011<9? A<3094<= >0;590 3/0 1<48:5793;<4=46@G/4://01/<==>0=4<>=035>027641/08 $$ 3 41 653 46 8412730 3/<3 3/090 G<1 < 80=<? 46 17>A43346@ 3/0 6:5A0 <D 037961 >? 3/0 2034345609 <1101100 <68 43 41 <=15 653 46 8412730 3/<3 3/0 80=<?08 9037961 ;4=08 56 >0/<=; 5; 3/0 2034345609<1101100 G<1 - 13 - <::02308 >? 3/0 02<93A063 56 2<?A063 5; 206<=3? 4A25108 563/0 2034345609 /0 K7013456 >0;590 3/094<= 5793 41 G/03/09 3/090 G<1 < G4==;7= <68 80=4>09<30 80=<? 56 3/0 2<93 5; 3/0 2034345609<1101100 46 17>A43346@ 3/0 6:5A0 <D037961 <68 46 B40G 5;3/01<48 29017A23456 768090:3456*-"4341;593/0<::710835295B0>0;590 3/094<=57933/<3/0/<86517:/A063<=13<30<6890>73 3/0 29017A23456 6 3/0 13<30A063 5; 5>J0:3456 ;4=08 56 >0/<=; 5; 3/0 9012568063 43 /<1 >006 120:4;4:<==? 13<308 3/<3 3/0 1<6:345646@ 73/5943? 6<A0=? 946:42<= 5AA411456095;6:5A0<D>0;590<::59846@1<6:3456<1 295B4808 76809 0:3456 *-,&$' 5; 3/0 :3 5; $,$ /<8 411708 /5G <710 534:0 35 3/0 2034345609<1101100 @9<6346@<65225937643?35;4=0/415>J0:3456<683/090<;309 5>J0:34561 ;4=08 >? 3/0 2034345609 G090 :561480908 <68 84125108 5;>? <20<H46@ 9809/090;590 3/09041 65 A0943463/0:563063456179@0856>0/<=;5;3/02034345609 3/<3/0G<1653/0<98>?3/05A20306373/5943?>0;590 - 14 - 411746@ 3/0 1<6:3456 59809 35 29510:730 /4A ;59 <==0@08 5;;06:0 $* /0 56F>=0 7290A0 5793 46 3/0 :<10 5; '( " &(<3<9<5#/<15>109B08<1;5==5G1 $93: "2(4 * ;+ < ) = 1 ! )*%(.3; * * : "2(4 ! 3> * 6: "2.>> + ! 3 ? * ! ! ! : $% : &"&( )38 $ 63/0:<105;."/33/04@/57935;0=/4/<1 5>109B083/<346B40G5;0:3456*-"5;3/06:5A0<D :346<6?29510:73456;595;;06:0768093/0<:33/0:5793 /<13529017A03/00D41306:05; <684341;593/0 - 15 - <::7108 35 295B0 3/0 :5639<9? <68 3/<3 355 >0?568 90<156<>=0 857>3 9510:73456 ;59 5;;06:0 27641/<>=0 76809 10:3456 *- 5; 3/0 :3 5; $,$ :<6 >0 46434<308 <@<4613<6<::7108;59G4==;7=<6880=4>09<3080=<?46;4=46@ 3/0 9037961 <68 146:0 3/090 41 < 29017A23456 <B<4=<>=0 7680910:3456*-"5;3/0<:3G43/90@<98353/0:7=2<>=0 A063<=13<3715;3/0<::71084341;593/0<::71083590>73 3/01<4829017A2345646<::598<6:0G43/=<G $ 6809 3/0 :49:7A13<6:01 3/0 0D2=<6<3456 157@/3 35 >0 5;;0908 56 >0/<=; 5; 3/0 2034345609 >0;590 3/41 5793 :<6653 >0 <::02308 <68 43 41 ;59 3/0 2034345609 35 =0<8 0B4806:0 <68 29587:0 60:011<9? A<3094<= >0;590 3/0 =0<9608<@4139<304617225935;/4180;06:0<6890>7333/0 29017A23456 <B<4=<>=0 <@<4613 /4A 768090:3456 *-"5; 3/0:363/0:<105; 3/0559846<30 >06:/5;3/415793/<8K7<1/083/0295:00846@146434<308 <@<46133/0<1101100;595;;06:027641/<>=0768090:3456 *- 5; :3 5; $,$ ;59 3/0 90<156 3/<3 3/0 <1101100 /<8;4=08/419037961<1563/08<305;598095;1<6:3456>? - 16 - 3/0 5A203063 73/5943? G/4:/ /<8 @560 766534:08 /090;590 3/0 02<93A063 /<8 09908 46 46434<346@ 295:00846@1 6 3/0 1<48 :<10 3/41 5793 /<1 653 3<H06 6534:05;3/029017A234563/<3G<1<B<4=<>=07680910:3456 *-" 5; 3/0 :3 <68 3/090;590 3/0 59809 2<1108 46 9=5$,,"*#$ :<6653 >0 5; <6? <11413<6:0 35 3/0 20343456091A5901546B40G5;3/0J78@A0635;3/056F>=0 7290A05793463/0:<105;'(" &( $ 6809 3/0 :49:7A13<6:01 <A 5; 3/0 5246456 3/<3 3/0203434561=<:HA0943<683/0?<90=4<>=035>0841A41108 G43/ =4>093? 35 3/0 2034345609 35 9<410 <== 17:/ @957681 >0;590 3/0 =0<9608 <@4139<30 46 1722593 5; /41 80;06:0 ::59846@=?3/0;5==5G46@59809 /0:94A46<=203434561<90841A41108 .+ ( & '# "* # 4135$=5*,