{"id":111093,"date":"2009-11-13T00:00:00","date_gmt":"2009-11-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-punjab-gas-cyclinder-ltd-on-13-november-2009"},"modified":"2015-02-28T12:07:34","modified_gmt":"2015-02-28T06:37:34","slug":"the-commissioner-of-income-tax-vs-ms-punjab-gas-cyclinder-ltd-on-13-november-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-punjab-gas-cyclinder-ltd-on-13-november-2009","title":{"rendered":"The Commissioner Of Income Tax vs M\/S Punjab Gas Cyclinder Ltd. … on 13 November, 2009"},"content":{"rendered":"
Punjab-Haryana High Court<\/div>\n
The Commissioner Of Income Tax vs M\/S Punjab Gas Cyclinder Ltd. … on 13 November, 2009<\/div>\n
ITR No. 26 of 1996                                                  1\n\n      IN THE HIGH COURT OF PUNJAB AND HARYANA AT\n                     CHANDIGARH\n\n\n\n                       ITR No. 26 of 1996 (O&M)\n                       Date of decision: November 13, 2009\n\n\nThe Commissioner of Income Tax, Jalandhar            ...Appellant\n\n                       Versus\n\nM\/s Punjab Gas Cyclinder Ltd. Ludhiana.              ...Respondent\n\n\n\nCORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL\n        HON'BLE MR. JUSTICE GURDEV SINGH\n\n\nPresent:   Mr. Vivek Sethi,Advocate for the appellant.\n           Mr. Rajiv Sharma, Advocate, for\n           Mr. S.K. Mukhi, Advocate, for the respondent.\n\n\nORDER\n<\/pre>\n
1.          Income-Tax Appellate Tribunal, Chandigarh Bench, has<\/p>\n
referred following question of law for opinion of this Court arising out<\/p>\n
of its order dated 20.7.1995 in     ITA No. 167 of 1990 relating to<\/p>\n
assessment year 1985-86:-\n<\/p>\n
           “(i)   Whether, on the facts and in the circumstances of the<\/p>\n
           case, the Tribunal was right in law in holding that the<\/p>\n
           assessee had a right to exercise option to adopt its previous<\/p>\n
           year from 1.1.1983 to 30.6.1984 under Section 3 (1) (e) (i)<\/p>\n
           and was not required to obtain permission under Section 3<\/p>\n
           (4) of the Income-tax Act, on the ground that business had<\/p>\n
           commenced with effect from 1.12.1983”.\n<\/p><\/blockquote>\n
2.         The assessee is engaged in the business of manufacturing of
\n ITR No. 26 of 1996                                                2<\/span><\/p>\n
cylinders. It filed return for the assessment year in question by treating<\/p>\n
the previous year to be from 1.12.1983 to 30.6.1984. The Assessing<\/p>\n
Officer held that this amounted to change of previous year without<\/p>\n
permission under Section 3 (4) of the Act and on that ground claim for<\/p>\n
loss for that year was rejected. The plea of the assessee was that since<\/p>\n
new business of the assessee had commenced on 1.12.1983, provision<\/p>\n
under Section 3 (4) was not applicable, as the assessee had a right of<\/p>\n
choice under Section 3 (1) (e) (i). The Tribunal upheld the plea of the<\/p>\n
assessee with the following observations:-\n<\/p>\n
            “In the present case, the only controversy to be determined<\/p>\n
            is whether the assessee did commence business w.e.f.<\/p>\n
            1.12.1983? If it was so, the assessee had a right to exercise<\/p>\n
            option in respect of adoption of the previous year u\/s 3 (1)<\/p>\n
            (3) (i) of the Act. There was no other source of income prior<\/p>\n
            to 1.12.1983. There was no question of any new source of<\/p>\n
            income in the hands of the assessee. The ld. Counsel has<\/p>\n
            explained that it was only by mistake that the assessee while<\/p>\n
            explaining justification for the change in the previous year,<\/p>\n
            took the plea that it was a new source of income. But that<\/p>\n
            plea should not damage the assessee’s case, on the basis of<\/p>\n
            actual facts. This was also pointed out by the ld. counsel<\/p>\n
            that even if the previous year adopted by the assessee was<\/p>\n
            not acceptable and the accounting period was treated as<\/p>\n
            having ended on 31.12.1983 to 31.12.1984, loss could have<\/p>\n
            been determined and allowed to be carried forward<\/p>\n
            accordingly. By way of alternative plea, the ld. Counsel has
\n ITR No. 26 of 1996                                               3<\/span><\/p>\n
           contended that the loss upto the period 31.12.1984, should<\/p>\n
           have been allowed. It is also explained that the loss from<\/p>\n
           1.1.1983 to 31.12.1983 had been shown in the books of<\/p>\n
           account at Rs. 1,63,080\/-. Loss from 1.3.1983 to 31.12.1983<\/p>\n
           had been shown in the books of account at Rs. 8,66,671\/-.<\/p>\n
           Loss from 1.1.1984 to 31.12.1984 had been shown at Rs.<\/p>\n
           18,02,848\/-. The plea of the ld. Counsel is that if the loss<\/p>\n
           upto 30.6.1984 was not allowed after rejecting the assessee’s<\/p>\n
           plea. In regard to the adoption of previous year, the loss<\/p>\n
           should have been allowed, treating the accounting year<\/p>\n
           having been closed on 30.12.1984. But that has also not<\/p>\n
           been allowed. In any, 1986-87, the year ending has been<\/p>\n
           shown by the assessee as 30.6.1985, and that has been<\/p>\n
           accepted. In view of this also, the ld. counsel has claimed<\/p>\n
           that the revenue, by its very conduct, has allowed the<\/p>\n
           previous year adopted by the assessee in subsequent<\/p>\n
           assessment years. We are in agreement with the ld. counsel<\/p>\n
           that no misc. income had been shown at all in any of the<\/p>\n
           three earlier years and there was no question of having any<\/p>\n
           source of income for those years. We also find substance in<\/p>\n
           the assessee’s plea that there was not net source of income,<\/p>\n
           though it was explained mistakenly before the A.O. That<\/p>\n
           from 1.12.1983, the assessee had started earning income<\/p>\n
           from a new source. Since the facts are said to be otherwise,<\/p>\n
           the assessee’s mistaken belief is said to be otherwise, the<\/p>\n
           assessee’s mistaken belief is said to be of no relevant and of
\n ITR No. 26 of 1996                                                 4<\/span><\/p>\n
              no consequence. Looking to the entire facts, we are of the<\/p>\n
              view that when the business had commenced w.e.f.<\/p>\n
              1.12.1983, the assessee-company had a right to exercise the<\/p>\n
              option to adopt a previous year u\/s 3 (1) (e) (i) of the Act.<\/p>\n
              We, therefore, accept the assessee’s plea that the claim of<\/p>\n
              loss shown upto 30.6.1984, has to be allowed, treating the<\/p>\n
              ‘previous year’ as ending on 30.67.1984.”\n<\/p><\/blockquote>\n
3.            We have heard learned counsel for the parties and perused<\/p>\n
the record.\n<\/p>\n
4.            Learned counsel for the appellant has placed reliance on<\/p>\n
Commissioner of Income-tax vs. Ravinder Kumar<\/a> (1989) 180 ITR 203<\/p>\n
(P&H) wherein business not being new business, it was held that choice<\/p>\n
of previous year without permission could not be exercised.            This<\/p>\n
judgment is clearly distinguishable as in the present case, the business<\/p>\n
of the assessee has been held to be new business.<\/p>\n
5.            In view of reasons given by the Tribunal, it stands<\/p>\n
established that the business of the assessee commenced on 1.12.1983<\/p>\n
and in such a situation the Tribunal was justified in holding that no<\/p>\n
prior permission was required under Section 3 (1) (e) (i). The question<\/p>\n
referred, thus, has to be answered against the revenue and in favour of<\/p>\n
the assessee.\n<\/p>\n
6.            Reference is disposed of.<\/p>\n
\n\n                                          (ADARSH KUMAR GOEL)\n                                                   JUDGE\n\n\n\nNovember 13, 2009                           (GURDEV SINGH )\nprem                                              JUDGE\n ITR No. 26 of 1996   5<\/span>\n <\/pre>\n","protected":false},"excerpt":{"rendered":"
Punjab-Haryana High Court The Commissioner Of Income Tax vs M\/S Punjab Gas Cyclinder Ltd. … on 13 November, 2009 ITR No. 26 of 1996 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITR No. 26 of 1996 (O&M) Date of decision: November 13, 2009 The Commissioner of Income Tax, Jalandhar …Appellant Versus […]<\/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":[8,28],"tags":[],"class_list":["post-111093","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"\nThe Commissioner Of Income Tax vs M\/S Punjab Gas Cyclinder Ltd. ... on 13 November, 2009 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-punjab-gas-cyclinder-ltd-on-13-november-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Income Tax vs M\/S Punjab Gas Cyclinder Ltd. ... on 13 November, 2009 - 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