{"id":135154,"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-varren-financial-services-ltd-on-13-november-2009"},"modified":"2016-03-04T20:26:58","modified_gmt":"2016-03-04T14:56:58","slug":"the-commissioner-of-income-tax-vs-ms-varren-financial-services-ltd-on-13-november-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-varren-financial-services-ltd-on-13-november-2009","title":{"rendered":"The Commissioner Of Income Tax vs M\/S Varren Financial Services Ltd on 13 November, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs M\/S Varren Financial Services Ltd on 13 November, 2009<\/div>\n<pre>     IN THE HIGH COURT OF PUNJAB AND HARYANA AT\n                             CHANDIGARH.\n\n\n                                           I.T.A. No.569 of 2009 (O&amp;M)\n                                           Date of decision: 13.11.2009\n\n\nThe Commissioner of Income Tax.\n                                                           -----Appellant\n                                     Vs.\nM\/s Varren Financial Services Ltd.\n                                                        -----Respondent\n\nCORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL\n            HON'BLE MR. JUSTICE GURDEV SINGH\n\nPresent:-   Ms. Urvashi Dhugga, Standing Counsel\n            for the revenue.\n                  -----\nORDER:\n<\/pre>\n<p>1.          This appeal has been preferred by revenue under<\/p>\n<p>Section 260A of the Income Tax Act, 1961 (for short, &#8220;the Act&#8221;)<\/p>\n<p>against the order dated 25.3.2009 of the Income Tax Appellate<\/p>\n<p>Tribunal, Chandigarh Bench &#8216;A&#8217; in I.T.A. No.763\/Chd\/2008 for the<\/p>\n<p>assessment         year   1998-99,    proposing    to   raise   following<\/p>\n<p>substantial questions of law:-\n<\/p>\n<blockquote><p>            &#8220;(i)     Whether in the facts and circumstances of the<br \/>\n                     case, the ITAT was justified in taking the rate of<br \/>\n                     Rs.88 per share i.e. the minimum at which the<br \/>\n                     said shares were traded on that day, ignoring<br \/>\n                     the fact that the said shares had been traded at<br \/>\n                     the highest rate of Rs.92.90 per share and that<br \/>\n<span class=\"hidden_text\"> ITA No.569 of 2009                                             2<\/span><\/p>\n<p>                  the assessee had failed to substantiate the rate<br \/>\n                  at which the shares were actually traded, which<br \/>\n                  fact was in its exclusive knowledge.\n<\/p><\/blockquote>\n<blockquote><p>           (ii)   Whether in the facts and circumstances of the<br \/>\n                  case, the ITAT was justified in not giving the<br \/>\n                  benefit of the provisions of Section 114 of the<br \/>\n                  Indian Evidence Act to the Revenue by applying<br \/>\n                  the highest rate at which the impugned shares<br \/>\n                  had been traded on that day.\n<\/p><\/blockquote>\n<blockquote><p>           (ii)   Whether in the facts and circumstances of the<br \/>\n                  case, the ITAT was justified in not disposing of,<br \/>\n                  by passing a speaking order, the specific ground<br \/>\n                  taken before it by the Revenue, questioning the<br \/>\n                  failure of CIT(A) to invoke the provisions of<br \/>\n                  Section 114 of the Indian Evidence Act and in<br \/>\n                  not applying the highest rate at which the<br \/>\n                  impugned shares had been traded on that day.&#8221;\n<\/p><\/blockquote>\n<p>2.         The assessee made claim for business loss and<\/p>\n<p>speculation loss in the business of shares but the said claim was<\/p>\n<p>turned down by the Assessing Officer by making best judgment<\/p>\n<p>assessment, in absence of books of account. On appeal, the CIT<\/p>\n<p>(A) partly allowed relief to the assessee by holding that rate per<\/p>\n<p>share should have been taken to be Rs.88\/-, as against the rate<\/p>\n<p>of Rs.92.90 per share, assessed by the Assessing Officer.      The<\/p>\n<p>Tribunal upheld the view of the CIT(A) by giving reasons.<\/p>\n<p>3.         Learned counsel for the revenue submits that the CIT<\/p>\n<p>(A) as well as the Tribunal should have assessed the rate at<\/p>\n<p>Rs.92.90 per share.\n<\/p>\n<p><span class=\"hidden_text\"> ITA No.569 of 2009                                             3<\/span><\/p>\n<p>4.         We find that the Tribunal has given reasons for<\/p>\n<p>accepting the view of CIT(A).      Relevant observations of the<\/p>\n<p>Tribunal are as under:-\n<\/p>\n<blockquote><p>           &#8220;&#8230;&#8230;..Though, there is a force in the question to the<br \/>\n           effect that when the rate was between Rs.88\/- to<br \/>\n           Rs.99.90 per share, then why the assessee sold at<br \/>\n           the lower rate, still, we are in agreement with the<br \/>\n           conclusion drawn in the impugned order in taking the<br \/>\n           actual sale of shares @ Rs.88\/- per share which was<br \/>\n           the lowest quoted rate prevailing in the stock market<br \/>\n           and no sale brokerage was paid by the appellant. In<br \/>\n           view of these facts, we have not found any infirmity in<br \/>\n           the impugned order, consequently upheld.&#8221;\n<\/p><\/blockquote>\n<p>5.         The matter is clearly in the realm of appreciation of<\/p>\n<p>evidence. No substantial question of law arises.<\/p>\n<p>6.         The appeal is dismissed.<\/p>\n<pre>\n\n                                      (ADARSH KUMAR GOEL)\n                                              JUDGE\n\n\nNovember 13, 2009                           ( GURDEV SINGH )\nashwani                                          JUDGE\n <\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court The Commissioner Of Income Tax vs M\/S Varren Financial Services Ltd on 13 November, 2009 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. I.T.A. No.569 of 2009 (O&amp;M) Date of decision: 13.11.2009 The Commissioner of Income Tax. &#8212;&#8211;Appellant Vs. M\/s Varren Financial Services Ltd. &#8212;&#8211;Respondent CORAM:- HON&#8217;BLE MR. JUSTICE ADARSH [&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":[8,28],"tags":[],"class_list":["post-135154","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commissioner Of Income Tax vs M\/S Varren Financial Services Ltd on 13 November, 2009 - Free Judgements of Supreme Court &amp; 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-varren-financial-services-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 Varren Financial Services Ltd on 13 November, 2009 - Free Judgements of Supreme Court &amp; 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