{"id":141415,"date":"2008-09-19T00:00:00","date_gmt":"2008-09-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/central-government-employees-vs-the-commissioner-of-income-tax-on-19-september-2008"},"modified":"2017-04-04T08:37:30","modified_gmt":"2017-04-04T03:07:30","slug":"central-government-employees-vs-the-commissioner-of-income-tax-on-19-september-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/central-government-employees-vs-the-commissioner-of-income-tax-on-19-september-2008","title":{"rendered":"Central Government Employees … vs The Commissioner Of Income Tax on 19 September, 2008"},"content":{"rendered":"
Delhi High Court<\/div>\n
Central Government Employees … vs The Commissioner Of Income Tax on 19 September, 2008<\/div>\n
Author: Badar Durrez Ahmed<\/div>\n
            THE HIGH COURT OF DELHI AT NEW DELHI\n\n%                                  Judgment delivered on: 19.09.2008\n\n+            ITA 407\/2007\n\nCENTRAL GOVERNMENT EMPLOYEES\nCONSUMER COOPERATIVE SOCIETY LTD                           ... Appellant\n\n                                  - versus -\n\nTHE COMMISSIONER OF INCOME\nTAX                                                        ... Respondent<\/pre>\n
Advocates who appeared in this case:<\/p>\n
\nFor the Appellant     : Mr Salil Aggarwal with Mr Prakash Kumar\nFor the Respondent    : Mr R. D. Jolly\n\nCORAM:-\nHON'BLE MR JUSTICE BADAR DURREZ AHMED\nHON'BLE MR JUSTICE RAJIV SHAKDHER\n\n<\/pre>\n
     1.     Whether Reporters of local papers may be allowed to
\n            see the judgment ?\n<\/p>\n
     2.     To be referred to the Reporter or not ?\n<\/p>\n
     3.     Whether the judgment should be reported in Digest ?<\/p>\n
BADAR DURREZ AHMED, J (ORAL)<\/p>\n
1.           This appeal is directed against the Tribunal’s order dated<\/p>\n
20.01.2006 in ITA 2708\/D\/2002 pertaining to the assessment year<\/p>\n
1998-1999. For the year ending 31.03.1998, the assessee had provided<\/p>\n
for a sum of Rs 72 lacs under the head “salaries and wages”, pending<\/p>\n
revision.     The Assessing Officer found that this liability had been<\/p>\n
provided for in relation to wage revision implemented with effect from<\/p>\n
01.07.1997. But, the liability on account of wage revision had not been<\/p>\n
ITA No.407\/2007                                                   Page No.1 of 5<\/span>
\n ascertained and had not accrued during the year which ended on<\/p>\n
31.03.1998.       Consequently, the Assessing Officer disallowed the<\/p>\n
provision of the said sum of Rs 72 lacs for the assessment year 1998-<\/p>\n
1999.\n<\/p>\n<\/p>\n
2.           Being aggrieved by this disallowance, the assessee took the<\/p>\n
matter in appeal before the Commissioner of Income Tax (Appeals),<\/p>\n
who agreed with the assessee and allowed its appeal. The addition of<\/p>\n
Rs 72 lacs was consequently deleted.\n<\/p>\n<\/p>\n
3.           In the revenue’s appeal before the Tribunal it was urged on<\/p>\n
behalf of the revenue that a decision had been taken by the Board that<\/p>\n
the wages would be revised with effect from 01.07.1999. This was the<\/p>\n
position as existing on the date of the balance sheet, i.e., 31.03.1998. It<\/p>\n
was further contended that it was only subsequently that the Board of<\/p>\n
Directors of the assessee decided to give effect to the pay revision from<\/p>\n
01.07.1997. This decision was taken only in the Board meeting held on<\/p>\n
28.09.1998.\n<\/p>\n<\/p>\n
4.           On behalf of the assesee it was urged that there was enough<\/p>\n
indication that the matter of revision of pay was under consideration<\/p>\n
even on 31.03.1998. Consequently, it was urged that the accrual of the<\/p>\n
liability had occurred during the financial year 1997-1998, that is, in<\/p>\n
ITA No.407\/2007                                                 Page No.2 of 5<\/span>
\n the year ending 31.03.1998. According to the assessee, the liability had<\/p>\n
accrued but it was only quantified later. The assessee also placed<\/p>\n
reliance on Accounting Standard 4 issued by the Institute of Chartered<\/p>\n
Accountants of India and submitted that note of significant events<\/p>\n
occurring after the balance sheet date was required to be taken.<\/p>\n
5.           Considering the arguments advanced before it, the Tribunal<\/p>\n
came to a conclusion that in the case of the assessee the Board of<\/p>\n
Directors had taken a conscious decision that no revision of pay should<\/p>\n
be made for the period prior to 01.07.1999, as indicated by the minutes<\/p>\n
of 65th meeting of the Board of Directors held on 28.09.1998 under<\/p>\n
agenda item No. 6. The said minutes have been placed before us in the<\/p>\n
appeal paper book. We note that under agenda item No. 6, paragraph<\/p>\n
6.1 of the said minutes clearly indicates that the Board considered the<\/p>\n
matter in depth, particularly, the issue whether the pay scales should be<\/p>\n
revised with effect from 01.07.1997 “in relaxation of the earlier Board<\/p>\n
decision that there should be no wage revision before 01.07.1999.”<\/p>\n
This makes it abundantly clear that as on 31.03.1998 the Board’s<\/p>\n
decision was that there should be no wage revision before 01.07.1999.<\/p>\n
It is only in the Board meeting held on 28.09.1998 that the Board<\/p>\n
decided that the scales of pay be revised with effect from 01.07.1997<\/p>\n
and not 01.07.1999 and that the next wage revision would be due on<\/p>\n
01.07.2002.       The Tribunal, therefore, returned a finding that the very<\/p>\n
ITA No.407\/2007                                                  Page No.3 of 5<\/span>
\n decision to revise the pay scales came into existence only after<\/p>\n
31.03.1998, that is, after the end of the previous year under assessment<\/p>\n
before the Tribunal. The Tribunal concluded that there was no liability<\/p>\n
to pay any extra amount by way of revised pay as on 31.03.1998 and<\/p>\n
such liability accrued for the first time during the financial year 1998-<\/p>\n
1999 when the decision was taken to revise the pay scales with effect<\/p>\n
from 01.07.1997 instead of 01.07.1999 as per the earlier decision.<\/p>\n
6.           Although the Tribunal took the view that no notification had<\/p>\n
been issued by the Central Government indicating the approval to<\/p>\n
Accounting Standard 4 in terms of Section 145(2) of the Income Tax<\/p>\n
Act, 1961, the Tribunal discussed the applicability of Accounting<\/p>\n
Standard 4 itself and concluded that the same was not, in any event,<\/p>\n
applicable in the facts of the present case. The Tribunal observed that<\/p>\n
the events occurring after the balance sheet should be indicative of a<\/p>\n
liability existing at the balance sheet date, but noticed subsequently, or<\/p>\n
at least the same should be relating to conditions existing on the<\/p>\n
balance sheet date. The Tribunal observed that in the case of the<\/p>\n
assessee the condition existing on the balance sheet date, that is, on<\/p>\n
31.03.1998 was, at best, the revision of pay being contemplated with<\/p>\n
effect from 01.07.1999.      The Tribunal observed that there was no<\/p>\n
indication of any revision of the pay scales payable by the assessee for<\/p>\n
the year 01.07.1997 to 31.03.1998.          Consequently, the Tribunal<\/p>\n
ITA No.407\/2007                                                Page No.4 of 5<\/span>
\n returned a finding of fact that the liability itself had been incurred by<\/p>\n
the assessee only during the financial year 1998-1999.<\/p>\n
7.           In view of these findings, the decision arrived at by the<\/p>\n
Tribunal cannot be faulted. No substantial question of law arises for<\/p>\n
our consideration. The appeal is dismissed.\n<\/p>\n<\/p>\n
                                   BADAR DURREZ AHMED, J<\/p>\n
                                      RAJIV SHAKDHER, J
\nSeptember 19, 2008
\nSR<\/p>\n
ITA No.407\/2007                                               Page No.5 of 5<\/span>\n <\/p>\n","protected":false},"excerpt":{"rendered":"
Delhi High Court Central Government Employees … vs The Commissioner Of Income Tax on 19 September, 2008 Author: Badar Durrez Ahmed THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 19.09.2008 + ITA 407\/2007 CENTRAL GOVERNMENT EMPLOYEES CONSUMER COOPERATIVE SOCIETY LTD … Appellant – versus – THE COMMISSIONER OF INCOME TAX … […]<\/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":[14,8],"tags":[],"class_list":["post-141415","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"\nCentral Government Employees ... vs The Commissioner Of Income Tax on 19 September, 2008 - 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\/central-government-employees-vs-the-commissioner-of-income-tax-on-19-september-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Central Government Employees ... vs The Commissioner Of Income Tax on 19 September, 2008 - 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