{"id":103049,"date":"2008-07-07T00:00:00","date_gmt":"2008-07-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/himson-vs-unknown-on-7-july-2008"},"modified":"2017-03-16T03:46:23","modified_gmt":"2017-03-15T22:16:23","slug":"himson-vs-unknown-on-7-july-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/himson-vs-unknown-on-7-july-2008","title":{"rendered":"Himson vs Unknown on 7 July, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Himson vs Unknown on 7 July, 2008<\/div>\n<div class=\"doc_author\">Author: K.A.Puj,&amp;Nbsp;Honourable Mr.Justice H.Shukla,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/351\/2002\t 3\/ 5\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 351 of 2002\n \n\nWith\n\n\n \n\nTAX\nAPPEAL No. 352 of 2002\n \n\nWith\n\n\n \n\nTAX\nAPPEAL No. 353 of 2002\n \n\nWith\n\n\n \n\nTAX\nAPPEAL No. 354 of 2002\n \n\nWith\n\n\n \n\nTAX\nAPPEAL No. 355 of 2002\n \n\n \n=========================================================\n\n \n\nHIMSON\nFADIS MACHINERY PVT. LTD. - Appellant(s)\n \n\nVersus\n \n\nDY.C.I.T.\n(ASSTT.) - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nRK PATEL for\nAppellant(s) : 1, \nMR BB NAIK for Opponent(s) :\n1, \n=========================================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE K.A.PUJ\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE R.H.SHUKLA\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 07\/07\/2008  \n \nORAL ORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE K.A.PUJ)<\/p>\n<p>\t These<br \/>\n\tfive Tax Appeals are filed by the appellant\/assessee challenging the<br \/>\n\torder of the Income-tax Appellate Tribunal passed in Income-tax<br \/>\n\tAppeal Nos.4230 to 4234 of 1996 pertaining to assessment years<br \/>\n\t1988-89, 1990-91 to 1993-94 decided on 3.7.2002.  While disposing of<br \/>\n\tthe said Appeals, the Tribunal has relied on its earlier order for<br \/>\n\tassessment years 1987-88 and 1988-89 setting aside the orders passed<br \/>\n\tby the Commissioner of Income-tax under Section 263 of the Act.<br \/>\n\tAgainst the said order of the Tribunal, at the behest of the<br \/>\n\tassessee Reference is made to this Court being Income-tax Reference<br \/>\n\tNo.17 of 1998. Following two questions of law were referred to by<br \/>\n\tthe Tribunal to this Court.\n<\/p>\n<p> ?S1.\tWhether<br \/>\non the facts and circumstances of the case the Tribunal was right in<br \/>\nconfirming the orders of the C.I.T. made u\/s. 263 holding that the<br \/>\nassessee company was not entitled to deduction u\/s.80-I for lack of<br \/>\nsatisfaction of the condition laid down in clause (ii) of sub-section<br \/>\n(2) of Sec.80-I of the I.T.Act.\n<\/p>\n<p>2.\tWhether<br \/>\non the facts and circumstances of the case the Tribunal was right in<br \/>\nlaw in holding that the CIT (A) rightly refused to entertain the<br \/>\nappeal against the order of the A.O.giving effect to the order of the<br \/>\nC.I.T. U\/s. 263 for the A.Y.1987-88???\n<\/p>\n<p>\t  While<br \/>\n\tdisposing of the said Reference on 15.4.2008 this Court has observed<br \/>\n\tas under:-\n<\/p>\n<p>?S11.\tIn this state of<br \/>\naffairs and the findings recorded by the Tribunal even if, for the<br \/>\nsake of argument one accepts the contention that the ownership of an<br \/>\nindustrial undertaking  may not be necessary for claiming relief<br \/>\nu\/s.80I of the Act, when factually it is found by the Tribunal that<br \/>\nthe machineries and plant used by the assessee were not new there is<br \/>\nno question of going behind  the said finding. Hence, it is not<br \/>\nnecessary to enter into the larger controversy as regards whether<br \/>\nownership of plant and machineries is, or is not, a necessary<br \/>\nrequisite for claiming relief u\/s. 80I of the Act.??\n<\/p>\n<p>?S12\tIn light of the<br \/>\nfindings recorded by the Tribunal, it is not possible to record any<br \/>\nother finding contrary to findings recorded by the Tribunal. The<br \/>\nTribunal was right in confirming the order made by CIT u\/s. 263 of<br \/>\nthe Act holding that  the assessee company was not entitled to relief<br \/>\nu\/s.80I of the Act. Accordingly question No.1 is answered in the<br \/>\naffirmative i.e. in favour of the revenue and against the assessee.??\n<\/p>\n<p>\t  Since<br \/>\n\tthis Court has decided Reference on merit, question regarding the<br \/>\n\tvalidity of the order under Section 263 passed by the Commissioner<br \/>\n\thas not been gone into by this Court.\n<\/p>\n<p>\t  While<br \/>\n\tadmitting the present Appeals on 29.10.2002, this Court has framed<br \/>\n\tquestion as under:-\n<\/p>\n<p>\t ?SWhether<br \/>\n\ton the facts and in the circumstances of the case, the Tribunal is<br \/>\n\tright in law in holding that the appellant is not entitled to<br \/>\n\tdeduction u\/s.80 I for lack of satisfaction of condition laid down<br \/>\n\tin Clause-(ii) of sub-section 2 of Section 80 I of the Income-tax<br \/>\n\tAct, 1961 ???\n<\/p>\n<p>\t   The<br \/>\n\tissue involved in the present Appeals is squarely covered by the<br \/>\n\tearlier decision of this Court in I.T.R. No.17 of 1998 decided on<br \/>\n\t15.4.2008 wherein it is held that the assessee is not entitled to<br \/>\n\trelief under Section 80 I of the Act. Following the earlier decision<br \/>\n\tof this Court, all these Tax Appeals are decided in favour of the<br \/>\n\trevenue and against the assessee.  We accordingly, hold that the<br \/>\n\tTribunal is right in taking the view that the appellant is not<br \/>\n\tentitled to deduction under Section 80-I for lack of satisfaction of<br \/>\n\tthe condition laid down in Clause (ii) of sub Section (2) of Section<br \/>\n\t80-I of the I.T. Act, 1961.\n<\/p>\n<p>\t  All<br \/>\n\tthese Appeals are dismissed without any order as to costs.\n<\/p>\n<p>\t  Registry<br \/>\n\tis directed to place copy of this order in each of the above matter.\n<\/p>\n<pre>(K. A. PUJ, J.)    ( R. H. SHUKLA, J)\n \n\n\nkks\n\n    \n\n \n\t   \n      \n      \n\t    \n\t\t   \u00a0\u00a0\u00a0\n\t   \n      \n\t  \t    \n\t\t   Top\n\t   \n      \n\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Himson vs Unknown on 7 July, 2008 Author: K.A.Puj,&amp;Nbsp;Honourable Mr.Justice H.Shukla,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/351\/2002 3\/ 5 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 351 of 2002 With TAX APPEAL No. 352 of 2002 With TAX APPEAL No. 353 of 2002 With TAX [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-103049","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Himson vs Unknown on 7 July, 2008 - Free Judgements of Supreme Court &amp; 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