{"id":123853,"date":"2009-04-17T00:00:00","date_gmt":"2009-04-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-sanmar-speciality-chemicals-on-17-april-2009"},"modified":"2016-06-23T22:47:54","modified_gmt":"2016-06-23T17:17:54","slug":"commissioner-of-income-tax-vs-ms-sanmar-speciality-chemicals-on-17-april-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-sanmar-speciality-chemicals-on-17-april-2009","title":{"rendered":"Commissioner Of Income Tax vs M\/S. Sanmar Speciality Chemicals on 17 April, 2009"},"content":{"rendered":"
Madras High Court<\/div>\n
Commissioner Of Income Tax vs M\/S. Sanmar Speciality Chemicals on 17 April, 2009<\/div>\n
       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\n\nDATED : 17.4.2009\n\nCORAM\n\nTHE HONOURABLE MR. JUSTICE K. RAVIRAJA PANDIAN\nAND\nTHE HONOURABLE MR. JUSTICE M.M.SUNDRESH\n\nTAX CASE (APPEAL) NO.1421 OF 2007\n\nCommissioner of Income Tax\nChennai.\t\t\t\t\t\t\t... Appellant\n\n\t\t\t\t\tVs.\n\nM\/s. Sanmar Speciality Chemicals\nLtd., 9, Catherdral Road\nChennai  600 086.\t\t\t\t\t... Respondent\n\n\tTax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras \"C\" Bench, dated 31.5.2007 in ITA.No.1092\/Mds\/2003 for the assessment year 2000-01.\n\n\t\tFor Appellant        : Mrs. Pushya Sitaraman\n\t\t\t\t\t   Senior Standing Counsel for\n\t\t\t\t\t   Income Tax.\n\n\t\tFor Respondent     : Mr. Seetharaman\n\t\t\t\t\n\n\t\t\t\t\tJ U D G M E N T\n<\/pre>\n
\t\t\t(Judgment of the Court was delivered by
\n\t\t\t\t\tK. Raviraja Pandian, J.)\t\t<\/p>\n
\tBy formulating the following Substantial Question of Law, the Revenue is on appeal against the order of the Income Tax Appellate Tribunal, Madras “C” Bench, dated 31.5.2007 made in ITA.No.1092\/Mds\/2003. The relevant assessment year is 2000-2001.\n<\/p>\n
” Whether, in the facts and circumstances of the case, the Tribunal was right in allowing deduction under Section 80HHC on the basis of book profits under Section 115JA even though the eligible profits under Section 80HHC was Nil as per normal computation ?”\n<\/p>\n
\t2. The facts as culled out from the statement of facts in the memorandum of grounds are as follows:\n<\/p>\n
\tThe assessee company is engaged in the manufacture and sale of speciality chemicals. For the assessment year 2000-01, the assessment was made on book profit basis. The assessee claimed benefit under Section 115JA of the Income Tax Act, 1961 (in short ” the Act”). The assessee claimed that the benefit under Section 80HHC of the Act should be calculated taking the book profit as profits of the business. Since the actual profits of the business as per regular working was Nil and the carried forward losses had been set off, the Assessing Officer held that the assessee is not eligible for deduction under Section 80HHC of the Act.  Aggrieved by the order of the Assessing Officer, the assessee filed an appeal before the Commissioner of Income Tax (Appeals). The Commissioner of Income Tax (Appeals) confirmed the order of the Assessing Officer by holding that the only way by which the profits of the business  could be computed was according to the explanation to Section (baa) of 80HHC of the Act and as such, the book profits cannot be made as the basis for computation of deduction under Section 80HHC of the Act.  However, the Income Tax Appellate Tribunal on appeal being taken to it held that the computation of deduction under Section 80HHC of the Act is to be worked out on the basis of the adjusted book profits, since this is a MAT assessment. The correctness of the said order is now canvassed before this Court by filing this appeal.\n<\/p>\n
\t3. We heard the argument of the learned Senior Standing Counsel for the Revenue, who fairly submits that the issue involved in this case is covered by a decision of the Division Bench of this Court in which one of us is a party  (K.Raviraja Pandian, J.) in COMMISSIONER OF INCOME TAX VS. RAJANIKANT SCHNELDER AND ASSOCIATES P. LTD., reported in (2008) 302 ITR 22 (Mad), wherein after taking into consideration the ratio laid down by the Apex Court in SURANA STEELS P. LTD., VS. DEPUTY COMMISSIONER OF INCOME TAX reported in (1999) 237 ITR 777 and in APOLLO TYRES LTD., VS. COMMISSIONER OF INCOME TAX reported in (2002) 255 ITR 273 (SC), this Court has held as follows:-\n<\/p>\n
” 4.  We are not able to subscribe our  view to the grounds taken in the appeal that the deduction under Section 80HHC  is allowable only on the profit and gains  arrived at under Sections 28 to 44B of the Income Tax Act.  In the case on hand, it is the  stand of the assessee that the  relief under Section 80HHC should be based on  the profit ascertained under Section 1 15JA only but  not on income computed under Section  28 to 44 of the Act.  The Tribunal after considering the judgments of the  Supreme Court in the case  of SURANA STEELS PVT. LTD., VS. DEPUTY COMMISSIONER OF INCOME TAX (237 ITR 777) and in the case of APOLLO TYRES LTD., VS. COMMISSIONER OF INCOME TAX (255 ITR 273) and analysing the order impugned found that the provisions of  Section 115J are similar to the provisions of  section 115JA of the Act.  In order  to come to the conclusion the Tribunal has also taken note of Sub-Section(4) of Section 115JA and referred to the dictum laid down by the Supreme Court in the case of APOLLO TYRES LTD., VS. COMMISSIONER OF INCOME TAX (255 ITR 273), wherein it was held that the assessing officer while  computing the book profits of a company under Section 115J of the Income Tax Act, 1961,  has only the power to examine whether such books of accounts are certified by the authorities under the Companies Act as having been properly maintained in accordance with the Companies Act.  The assessing officer  thereafter has the limited power of making increases and reductions as provided  for in the Explanation to Section 115J. The assessing  officer  does not have the jurisdiction to go behind the net profits shown in the profit and loss account except to the extent provided in the Explanation. The use of the words “in accordance with the provisions of Parts II and III  of Schedule VI to the Companies Act” in Section 115J was made for the limited purpose of empowering the assessing officer to rely upon the authentic statement of accounts of the company.  While so looking into the accounts of the  company, the assessing officer has to accept the authenticity  of the accounts with reference to the  provisions of the Companies Act, which obligate the company to maintain its accounts in a manner provided by that Act and the same to be scrutinised and certified by statutory auditors and approved by the  company in the general meeting and thereafter to be filed before the Registrar of Companies, who has a statutory obligation also to examine and be satisfied that the accounts of the Company are maintained in accordance with the requirements of the Companies Act.  Sub-section (1A) of Section115J does not empower the assessing officer to embark upon a fresh enquiry in regard to the entries made in the books of account of the Company.\n<\/p>\n
\t\t5. The assessing  officer is not entitled to touch the profit and loss  account prepared by the assessee as per the provisions contained in the Companies Act, while arriving at the book profit under Section 115J and the book profit so arrived at should be the basis for taxation and therefore the computation under section 80HHC should be limited to the case of profits of eligible category only.  The Tribunal has also come to the conclusion  that in view of the non obstinate clause  available in Section 115JA it was  clear that the provision is a self-contained one and no other provision would have effect on it and thereby it was to be implemented as contained in the said provision. The Tribunal has also further given a reason to the  effect that Section 80HHC is clear about this aspect that profit only  is to be taken into account but not income  and sub-section (3) of Section 115JA itself took care of the provisions relating to the  adjustment of loss or depreciation  and carry forward  of the income. The finding arrived at by the  Tribunal is correct and followed  the decision of the Supreme Court.  We are of the view that the conclusion  arrived at by the Tribunal cannot be complained of.  ”\n<\/p>\n
\t4. Following the same, the tax case appeal is liable to be dismissed and accordingly, the same is dismissed.\n<\/p>\n
kb<\/p>\n","protected":false},"excerpt":{"rendered":"
Madras High Court Commissioner Of Income Tax vs M\/S. Sanmar Speciality Chemicals on 17 April, 2009 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 17.4.2009 CORAM THE HONOURABLE MR. JUSTICE K. RAVIRAJA PANDIAN AND THE HONOURABLE MR. JUSTICE M.M.SUNDRESH TAX CASE (APPEAL) NO.1421 OF 2007 Commissioner of Income Tax Chennai. … Appellant Vs. […]<\/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":[8,13],"tags":[],"class_list":["post-123853","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"\nCommissioner Of Income Tax vs M\/S. 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