{"id":146087,"date":"2010-07-20T00:00:00","date_gmt":"2010-07-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-20-july-2010"},"modified":"2017-06-11T03:54:32","modified_gmt":"2017-06-10T22:24:32","slug":"commissioner-vs-unknown-on-20-july-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-20-july-2010","title":{"rendered":"Commissioner vs Unknown on 20 July, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 20 July, 2010<\/div>\n<div class=\"doc_author\">Author: D.A.Mehta,&amp;Nbsp;Honourable Ms.Justice H.N.Devani,&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\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/673\/2009\t 2\/ 8\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.673 of 2009\n \n\nTo\n\n\n \n\nTAX\nAPPEAL No.675 of 2009\n \n\n===================================================\n \n\nCOMMISSIONER\nOF INCOME TAX - Appellant(s)\n \n\nVersus\n \n\nR\nSAMIR &amp; ASSOCIATES - Opponent(s)\n \n\n=================================================== \nAppearance\n: \nMR MR BHATT\nwith MRS\nMAUNA M BHATT for the Appellant \nNone for Opponent(s) :\n1, \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 D.A.MEHTA\n\t\t\n\t\n\t \n\t\t \n\t\t\t \n\n \n\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\n            and\n\t\t\n\t\n\t \n\t\t \n\t\t\t \n\n \n\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS.JUSTICE H.N.DEVANI\n\t\t\n\t\n\n \n\n\nDate : 20\/07\/2010 \n\n \n\n\n COMMON\nORAL ORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MS.JUSTICE H.N.DEVANI)<\/p>\n<p>\tIn each<br \/>\n\tof these appeals under Section 260-A of the Income Tax Act, 1961<br \/>\n\t(the Act), the appellant revenue has proposed the following two<br \/>\n\tquestions in relation to the Assessment Years 1994-95, 1995-96 and<br \/>\n\t1996-1997 respectively:\n<\/p>\n<p>\t Whether<br \/>\n\tthe Appellate Tribunal is right in law and on facts in dismissing<br \/>\n\tthe appeal of the revenue on technical ground that the Assessing<br \/>\n\tOfficer has no power to refer the matter to the DVO as per the<br \/>\n\tprovisions of of the Income Tax Act, 1961?\n<\/p>\n<p>\t Whether<br \/>\n\tthe Appellate Tribunal is right in law and on facts in deciding the<br \/>\n\tappeal relying on the decision in the case of Amiya Bala Paul Vs CIT<br \/>\n\t  262 ITR 407 (SC) when the case is not squarely applicable to<br \/>\n\tthis case in view of the new Section 142A of the I.T. Act, 1961<br \/>\n\tinserted with retrospective effect from 15\/11\/1972?\n<\/p>\n<p>\tThe<br \/>\n\tAssessing Officer framed assessment under Section 143(3) read with<br \/>\n\tSection 147 and 145 (3) of the Act, making addition under Section 69<br \/>\n\tof the Act to the tune of Rs.64,119\/- in relation to Assessment Year<br \/>\n\t1994-95, Rs.11,31,041\/- in relation to Assessment Year 1995-96 and<br \/>\n\tRs.34,43,500\/- in relation to Assessment Year 1996-97. The assessee<br \/>\n\tcarried the matter in appeals before Commissioner (Appeals) and<br \/>\n\tsucceeded. Revenue preferred appeals before the Tribunal but failed.\n<\/p>\n<p>\tAssailing<br \/>\n\tthe impugned order, the learned Senior Advocate appearing for the<br \/>\n\tappellant-revenue submitted that in the light of the insertion of a<br \/>\n\tnew section 142A in the Income- tax Act, 1961, the effect of the<br \/>\n\tdecision of the Supreme Court of India in the case of Amiya Bala<br \/>\n\tPaul Vs CIT, 262 ITR 407 (SC), has been nullified. The Tribunal<br \/>\n\twas, therefore, not justified in placing reliance on\u00a0the said<br \/>\n\tdecision.\n<\/p>\n<p>\tThe<br \/>\n\tundisputed facts of the case are that the assessee, who is a<br \/>\n\tbuilder, filed returns of income for Assessment Years 1994-95,<br \/>\n\t1995-96 and 1996-1997 respectively, which were accepted under<br \/>\n\tSection 143(1) of the Act. In relation to Assessment Year 1995-96<br \/>\n\tassessment was completed under Section 143(3) of the Act vide order<br \/>\n\tdated 31.03.1998. The Assessing Officer vide letter dated 11.02.1999<br \/>\n\treferred the matter to the District Valuation Officer (DVO) under<br \/>\n\tSection 131(1)(d) of the Act for determining the fair cost of<br \/>\n\tconstruction. The DVO submitted his report vide letter dated<br \/>\n\t04.02.2000 determining the fair cost of construction of the property<br \/>\n\tat Rs.2,60,59,762\/- as against the cost of construction of<br \/>\n\tRs.1,76,35,337\/- as declared by the assessee. Upon receipt of the<br \/>\n\tvaluation report, the Assessing Officer issued notice under Section<br \/>\n\t148 of the Act in relation to all the three assessment years. The<br \/>\n\tassessee filed returns of income on 19.06.2001 for all the three<br \/>\n\tyears without modifying the income declared in the original returns.<br \/>\n\tThe assessments were completed under Section 143(3) read with<br \/>\n\tSections 147 and 145(3) of the Act on 27.02.2004 in respect of all<br \/>\n\tthe three assessment years. The Assessing Officer made addition<br \/>\n\tunder Section 69 of the Act for all the three years by computing<br \/>\n\tdifference between the cost of construction reported by the DVO and<br \/>\n\tthat declared by the assessee as the undisclosed income.\n<\/p>\n<p>\tAs can<br \/>\n\tbe seen from the order made by Commissioner (Appeals), Commissioner<br \/>\n\t(Appeals) has observed that the reference made by the Assessing<br \/>\n\tOfficer under Section 131(1)(d) of the Act was invalid in view of<br \/>\n\tthe settled position of law. That the provisions of Section 131(1)<br \/>\n\tof the Act can be invoked only when a proceeding is pending with the<br \/>\n\tAssessing Officer or with the authority concerned. That no<br \/>\n\tproceeding is pending with reference to all the three assessment<br \/>\n\tyears. Placing reliance upon the decision of the Supreme Court in<br \/>\n\tcase of Amiya Bala Paul Vs CIT (supra), Commissioner<br \/>\n\t(Appeals) held that neither can the Assessing Officer refer to the<br \/>\n\tValuation Officer the question of cost of construction of a house<br \/>\n\tproperty built by the assessee nor had the Valuation Officer any<br \/>\n\tjurisdiction to submit the report to the Assessing Officer under the<br \/>\n\tAct, except where a reference is made under Section 55A or to a<br \/>\n\tcompetent authority under Section 269L of the Act.\n<\/p>\n<p>\tBefore<br \/>\n\tthe Tribunal the assessee had placed reliance upon the decision of<br \/>\n\tthe Tribunal in the case of M\/s. Ankur Associates as well as<br \/>\n\tin case of Umiya Co-operative Housing Society Limited wherein<br \/>\n\tthe Tribunal had held that when on the date of making reference for<br \/>\n\tvaluation to the DVO, no proceedings are pending before the<br \/>\n\tTribunal, reference under Section 131(1)(d) of the Act cannot be<br \/>\n\tmade by the Assessing Officer. The Tribunal found that the facts of<br \/>\n\tthe present case are identical to the facts of the case on which<br \/>\n\treliance had been placed on behalf of the assessee, and following<br \/>\n\tthe same, confirmed the order made by Commissioner (Appeals) and<br \/>\n\tdismissed the appeal of the revenue.\n<\/p>\n<p>\tIt is an<br \/>\n\taccepted position that the decision of the Tribunal in the case of<br \/>\n\tUmiya Co-operative Housing Society Limited came to be<br \/>\n\tchallenged by the revenue before this Court by way of appeals being<br \/>\n\tTax Appeals No.1496 to 1498 of 2005, which came to be dismissed vide<br \/>\n\tjudgment and order dated 12.7.2006. In the circumstances, in the<br \/>\n\tlight of fact that the Tribunal has merely followed the decision of<br \/>\n\tthis Court in the case of CIT v. Umiya Cooperative Housing<br \/>\n\tSociety Limited (supra) after recording a finding of fact to the<br \/>\n\teffect that the facts of the present case are identical to the facts<br \/>\n\tof the said case, it cannot be stated that the impugned order of the<br \/>\n\tTribunal gives rise to any question of law, much less a substantial<br \/>\n\tquestion of law.\n<\/p>\n<p>\tDuring<br \/>\n\tthe course of hearing a contention was raised to the effect that the<br \/>\n\tvaluation report, even if invalidly obtained, would constitute a<br \/>\n\tpiece of information and could be used as such for the purposes of<br \/>\n\tre-opening. It is not necessary to go into the said aspect for the<br \/>\n\tsimple reason that in each of the three years under consideration<br \/>\n\tnotices under Section 148 of the Act have admittedly been issued<br \/>\n\tbeyond a period of four years and the case would thus be governed by<br \/>\n\tthe Proviso under Section 147 of the Act.\n<\/p>\n<p>\tIn the<br \/>\n\tlight of the aforesaid, it is not possible to state that the<br \/>\n\timpugned order of the Tribunal suffers from any legal infirmity so<br \/>\n\tas to warrant interference. In absence of any question of law, the<br \/>\n\tappeals are dismissed.\n<\/p>\n<p>Registry<br \/>\n\tto place a copy of this order in connected matters.\n<\/p>\n<p>Sd\/-\n<\/p>\n<p>[D. A.\n<\/p>\n<p>MEHTA, J]<\/p>\n<p>Sd\/-\n<\/p>\n<p>[<br \/>\nH.N.DEVANI, J]<\/p>\n<p>***<\/p>\n<p>Bhavesh*<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Commissioner vs Unknown on 20 July, 2010 Author: D.A.Mehta,&amp;Nbsp;Honourable Ms.Justice H.N.Devani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/673\/2009 2\/ 8 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No.673 of 2009 To TAX APPEAL No.675 of 2009 =================================================== COMMISSIONER OF INCOME TAX &#8211; Appellant(s) Versus R SAMIR &amp; [&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-146087","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 v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Unknown on 20 July, 2010 - Free Judgements of Supreme Court &amp; 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