{"id":146702,"date":"2001-10-23T00:00:00","date_gmt":"2001-10-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-chetan-chemicals-pvt-ltd-on-23-october-2001"},"modified":"2018-04-16T21:37:14","modified_gmt":"2018-04-16T16:07:14","slug":"commissioner-of-income-tax-vs-chetan-chemicals-pvt-ltd-on-23-october-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-chetan-chemicals-pvt-ltd-on-23-october-2001","title":{"rendered":"Commissioner Of Income Tax vs Chetan Chemicals Pvt. Ltd. on 23 October, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income Tax vs Chetan Chemicals Pvt. Ltd. on 23 October, 2001<\/div>\n<div class=\"doc_author\">Author: D Mehta<\/div>\n<div class=\"doc_bench\">Bench: M Shah, D Mehta<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>D.A. Mehta, J.<\/p>\n<p> 1. The Income-tax Appellate Tribunal has referred<br \/>\nthe following question at the instance of the revenue for<br \/>\nthe opinion of this Court :-\n<\/p>\n<p>  &#8220;Whether on the facts and in the circumstances of<br \/>\nthe case, the Tribunal is right in holding that<br \/>\namount of Rs.1,77,052 arising from the remission<br \/>\nin the unsecured liability, is not taxable in the<br \/>\nhands of the assessee ?&#8221;\n<\/p>\n<p> 2. The assessee, a private limited Company, was<br \/>\nincorporated in the year 1974-75 as required under the<br \/>\nCompanies Act, 1956. Since 1976 the Company was<br \/>\noperating its factory at Nandesari, District Baroda<br \/>\nwherein commercial production of various inorganic<br \/>\nchemicals was being carried on. The assessment year is<br \/>\n1982-83 and the accounting period is the year ended on<br \/>\n30.6.1981. The Company maintained its accounts as per<br \/>\nmercantile system of accounting. In the course of<br \/>\ncarrying on its business, the Company had obtained<br \/>\nunsecured loans from various creditors, and in light of<br \/>\nthe financial difficulties faced by the Company, the<br \/>\ncreditors approached the High Court by filing various<br \/>\nCompany Petitions. During the course of those<br \/>\nproceedings, it transpires that, a compromise was reached<br \/>\nbetween the assessee Company and its creditors wherein as<br \/>\nper the terms of the compromise certain creditors<br \/>\nremitted unsecured loans amounting to Rs.1,77,052\/-. At<br \/>\nthe same time, interest which had accrued in favour of<br \/>\nthe creditors amounting to Rs.2,96,171\/- was also<br \/>\nremitted. Such remitted interest was declared by the<br \/>\nassessee as income liable to tax under Section 41(1) of<br \/>\nthe Income-tax Act, 1961 (hereinafter referred to as &#8220;the<br \/>\nAct&#8221;) while filing its return of income, but the<br \/>\nremission of loans amounting to Rs.1,77,052\/- was not<br \/>\nreturned as income liable to tax.\n<\/p>\n<p> 3. The Income-tax Officer treated the aforesaid<br \/>\nremission of loans as a benefit accruing to the Company<br \/>\nduring the course of its business activity and brought to<br \/>\ntax the same by invoking provisions of Section 28(iv) of<br \/>\nthe Act. The Commissioner of Income-tax (Appeals)<br \/>\nconfirmed the assessment order and the assessee<br \/>\napproached the Tribunal. The Tribunal for the reasons<br \/>\nrecorded in its order held that the remission of<br \/>\nunsecured loans could not be subjected to tax by invoking<br \/>\nprovisions of Section 28(iv) read with Section 41(1) of<br \/>\nthe Act.\n<\/p>\n<p> 4. We have heard Mr Akil Kureshi, learned Standing<br \/>\nCounsel appearing on behalf of the applicant-revenue.<br \/>\nThough served, none appears on behalf of the<br \/>\nrespondent-assessee. At the time of hearing, Mr Kureshi<br \/>\ninvited our attention to provisions of Section 41(1) of<br \/>\nthe Act and contended that this was a liability in so far<br \/>\nas the assessee Company was concerned and such liability<br \/>\nhad been remitted by the creditors of the Company, and<br \/>\nthus a benefit had been obtained by the assessee Company<br \/>\nwhich was liable to payment of tax under Section 41(1)<br \/>\nread with Section 28(iv) of the Act.\n<\/p>\n<p> 5. Section 41(1) as was applicable for the<br \/>\nassessment year under consideration reads as under :-\n<\/p>\n<p>  &#8220;(1) where an allowance or deduction has been<br \/>\nmade in the assessment for any year in respect of<br \/>\nloss, expenditure or trading liability incurred<br \/>\nby the assessee, and subsequently during any<br \/>\nprevious year the assessee has obtained, whether<br \/>\nin cash or in any other manner whatsoever, any<br \/>\namount is respect of such loss or expenditure or<br \/>\nsome benefit in respect of such trading liability<br \/>\nby way of remission or cessation thereof, the<br \/>\namount obtained by him or the value of benefit<br \/>\naccruing to him, shall be deemed to be profits<br \/>\nand gains of business or profession and<br \/>\naccordingly chargeable to income-tax as the<br \/>\nincome of that previous year, whether the<br \/>\nbusiness of profession in respect of which the<br \/>\nallowance or deduction has been made is in<br \/>\nexistence in that year or not.&#8221;\n<\/p>\n<p> 6. On a reading of the provisions, it is apparent<br \/>\nthat before the Section can be invoked, it is necessary<br \/>\nthat an allowance or a deduction has been granted during<br \/>\nthe course of assessment for any year in respect of loss,<br \/>\nexpenditure or trading liability which is incurred by the<br \/>\nassessee, and subsequently during any previous year the<br \/>\nassessee obtains, whether in cash or in any other manner,<br \/>\nany amount in respect of such trading liability by way of<br \/>\nremission or cessation of such liability. In that case,<br \/>\neither the amount obtained by the assessee or the value<br \/>\nof the benefit accruing to the assessee can be deemed to<br \/>\nbe the profits and gains of a business or profession and<br \/>\ncan be brought to tax as income of the previous year in<br \/>\nwhich such amount or benefit is obtained. In the facts<br \/>\nof the case on hand, without entering into the aspect as<br \/>\nto whether the liability to repay the loans would be a<br \/>\ntrading liability or not, it is an admitted position that<br \/>\nthere had been no allowance or deduction in any of the<br \/>\npreceding years and hence, there is no question of<br \/>\napplying the provision as such.\n<\/p>\n<p> 7. Section 28 of the Act deals with profits and<br \/>\ngains of business or profession and clause (iv) thereof<br \/>\nsays that the value of any benefit or perquisite, whether<br \/>\nconvertible into money or not, arising from business or<br \/>\nthe exercise of a profession shall be chargeable as<br \/>\nincome under the head Profits and Gains of business or<br \/>\nprofession. In the facts of the present case, it cannot<br \/>\nbe said that the assessee Company was carrying on<br \/>\nbusiness of obtaining loans and that the remission of<br \/>\nsuch loans by the creditors of the Company was a benefit<br \/>\narising from such business.\n<\/p>\n<p> 8. In light of the aforesaid legal position, we do<br \/>\nnot find any infirmity in the order of the Tribunal. The<br \/>\nTribunal was right in holding that the amount of<br \/>\nRs.1,77,052\/- arising as a result of remission of<br \/>\nunsecured loans was not taxable in the hands of the<br \/>\nassessee. The question referred to us is, therefore,<br \/>\nanswered in the affirmative i.e. in favour of the<br \/>\nassessee and against the revenue.\n<\/p>\n<p> 9. The reference is disposed of accordingly with no<br \/>\norder as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Commissioner Of Income Tax vs Chetan Chemicals Pvt. Ltd. on 23 October, 2001 Author: D Mehta Bench: M Shah, D Mehta JUDGMENT D.A. Mehta, J. 1. The Income-tax Appellate Tribunal has referred the following question at the instance of the revenue for the opinion of this Court :- &#8220;Whether on the facts [&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-146702","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 Of Income Tax vs Chetan Chemicals Pvt. 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