{"id":147245,"date":"2008-08-05T00:00:00","date_gmt":"2008-08-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/whether-vs-unknown-on-5-august-2008"},"modified":"2016-09-12T14:48:55","modified_gmt":"2016-09-12T09:18:55","slug":"whether-vs-unknown-on-5-august-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/whether-vs-unknown-on-5-august-2008","title":{"rendered":"Whether vs Unknown on 5 August, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Whether vs Unknown on 5 August, 2008<\/div>\n<div class=\"doc_author\">Author: K.A.Puj,&amp;Nbsp;Honourable Mr.Justice Bankim.N.Mehta,&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\n\n \n\n\n\t \n\nTAXAP\/148420\/2006\t 2\/ 6\tJUDGMENT \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. 1484 of 2006\n \n\n \n \nFor\nApproval and Signature:  \n \nHONOURABLE\nMR.JUSTICE K.A.PUJ \t\t\tSd\/- \n \n\n\n \n\nHONOURABLE\nMR.JUSTICE BANKIM.N.MEHTA\n\tSd\/- \n \n====================================\n \n\t  \n\t \n\t \n\t \n\t\t \n\t\t\t \n\t\t\t\t \n\n1.\n\t\t\t\n\t\t\t \n\t\t\t\t \n\nWhether\n\t\t\t\tReporters of Local Papers may be allowed to see the judgment ?\n\t\t\t\n\t\t\t \n\t\t\t\t \n\nYES\n\t\t\t\n\t\t\n\t\n\t \n\t\t \n\t\t\t \n\t\t\t\t \n\n2.\n\t\t\t\n\t\t\t \n\t\t\t\t \n\nTo\n\t\t\t\tbe referred to the Reporter or not ?\n\t\t\t\n\t\t\t \n\t\t\t\t \n\nNO\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\t\t\t\t \n\n3.\n\t\t\t\n\t\t\t \n\t\t\t\t \n\nWhether\n\t\t\t\ttheir Lordships wish to see the fair copy of the judgment ?\n\t\t\t\n\t\t\t \n\t\t\t\t \n\nNO\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\t\t\t\t \n\n4.\n\t\t\t\n\t\t\t \n\t\t\t\t \n\nWhether\n\t\t\t\tthis case involves a substantial question of law as to the\n\t\t\t\tinterpretation of the constitution of India, 1950 or any order\n\t\t\t\tmade thereunder ?\n\t\t\t\n\t\t\t \n\t\t\t\t \n\nNO\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\t\t\t\t \n\n5.\n\t\t\t\n\t\t\t \n\t\t\t\t \n\nWhether\n\t\t\t\tit is to be circulated to the civil judge ?\n\t\t\t\n\t\t\t \n\t\t\t\t \n\nNO\n\t\t\t\n\t\t\n\t\n\n \n\n====================================\n \n\nCOMMISSIONER\nOF INCOME TAX - Appellant\n \n\nVersus\n \n\nCHANDULAL\nALIAS VALLABHDAS DAMJI - Opponent\n \n\n====================================\n \nAppearance : \nMRS\nMAUNA M BHATT for Appellant. \nMR MANISH J SHAH for\nOpponent. \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 K.A.PUJ\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\nand\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\tMR.JUSTICE BANKIM.N.MEHTA\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 05\/08\/2008 \nORAL JUDGMENT<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE K.A.PUJ)<\/p>\n<p>\tThe<br \/>\n\trevenue has filed this Tax Appeal under Section 260A of the<br \/>\n\tIncome-tax Act, 1961 for A.Y. 1997   98 proposing to formulate the<br \/>\n\tfollowing substantial questions of law for the consideration and<br \/>\n\tdetermination of this Court:-\n<\/p>\n<p>\tWhether<br \/>\n\tthe Appellate Tribunal is right in law and on facts in dismissing<br \/>\n\tthe appeal filed by the revenue on the ground of low tax effect ?\n<\/p>\n<p>\tWhether<br \/>\n\ton facts and circumstances of the case, the Appellate Tribunal was<br \/>\n\tright in law in confirming the order of the CIT (A) holding that the<br \/>\n\taddition of Rs.1,38,422\/- made on account of short term capital<br \/>\n\tgains by resorting to rectification of the order under Section 154<br \/>\n\tof the Act was invalid ?\n<\/p>\n<p>\tThis<br \/>\n\tCourt has admitted the Tax Appeal on 24.07.2007 in terms of the<br \/>\n\tabove referred substantial questions of law.\n<\/p>\n<p>\tThis<br \/>\n\tappeal was heard by us along with other cognate matters.<br \/>\n\tSubmissions were made by both the sides. So far as Question (A) is<br \/>\n\tconcerned, we have passed a detailed order in Tax Appeal No.1402 to<br \/>\n\t1405 of 2007. We have decided the said tax appeal and the question<br \/>\n\tpaused therein was answered in affirmative i.e. in favour of the<br \/>\n\tassessee and against the revenue. For the reasons stated and<br \/>\n\tconclusion drawn therein, we answer Question (A) in affirmative i.e.<br \/>\n\tin favour of the assessee and against the revenue.\n<\/p>\n<p>\tSo<br \/>\n\tfar as Question (B) is concerned, the assessment was framed under<br \/>\n\tSection 143(3) r.w.s. 147 of the Act. Thereafter, on account of<br \/>\n\trevenue audit, an objection was raised that the Assessing Officer<br \/>\n\thas disallowed and added claim of Rs.1,93,983\/- and again allowed<br \/>\n\tshort term capital gain offered by the assessee under Section 50 of<br \/>\n\tthe Act to the tune of Rs.1,38,422\/-.  On this basis, the Assessing<br \/>\n\tOfficer passed an order of rectification under Section 154 of the<br \/>\n\tAct.  The Commissioner of Income-tax (Appeals) held that there is no<br \/>\n\tcase of double benefit of set-off and hence, there is no mistake<br \/>\n\twhich required rectification.  On further appeal, the appellate<br \/>\n\tTribunal upheld the said order.  It is contended on behalf of the<br \/>\n\trevenue that the Appellate Tribunal has overlooked that there was<br \/>\n\tgranting of dual benefit which was an error apparent on the record.<br \/>\n\tThe same could be rectified under Section 154 of the Act.  The<br \/>\n\tAppellate Tribunal has, therefore, erred in holding that there is no<br \/>\n\terror by overlooking vital aspects of the claim made by the assessee<br \/>\n\twith regard to the reduction of WDV of block of assets on sale of<br \/>\n\ttwo trucks.  In this view of the matter, the Question (B) was<br \/>\n\tproposed to be formulated by the revenue.\n<\/p>\n<p>\tWe<br \/>\n\thave considered the submissions made on behalf of the revenue and<br \/>\n\talso gone through the orders passed by the authorities below.  The<br \/>\n\tCIT (Appeals) has categorically held in his order that the Assessing<br \/>\n\tOfficer has not appreciated the contents of the assessment order and<br \/>\n\thas proceeded to invoke the provisions under Section 154 in an<br \/>\n\tarbitrary manner. There is no case of double benefit of set off of<br \/>\n\tcapital gains as pointed out by the Assessing Officer.  The CIT<br \/>\n\t(Appeal), therefore, took the view that there was no mistake which<br \/>\n\tneeds rectification.  He, therefore, cancelled the order passed by<br \/>\n\tthe Assessing Officer under Section 154 of the Act.  The Tribunal<br \/>\n\thas also observed in its order that it was clearly mentioned in the<br \/>\n\tassessment order that in the assessment proceedings, the assessee<br \/>\n\tagreed disallowance on appreciation on trucks and claimed for<br \/>\n\treducing the income offered of Rs.1,38,422\/- as a short term capital<br \/>\n\tgain under Section 50 of the Act.  The Tribunal has further observed<br \/>\n\tthat the Assessing Officer has not appreciated the contents of the<br \/>\n\tassessment order and has proceeded to invoke the proceedings of<br \/>\n\tSection 154 in an arbitrary manner.   The Tribunal has also given<br \/>\n\tits finding that there is no case of double benefit of set off of<br \/>\n\tcapital gains as pointed out by the Assessing Officer.  Since there<br \/>\n\twas no mistake apparent on the face of the record, the Tribunal has<br \/>\n\tconfirmed the order of the learned CIT (Appeal) whereby the order<br \/>\n\tpassed by the Assessing Officer under Section 154 of the Act was<br \/>\n\tcancelled.  We are, therefore, of the view that the Tribunal was<br \/>\n\tright in confirming the order of CIT (Appeal) holding that the<br \/>\n\taddition of Rs.1,38,422\/- made on account of short term capital<br \/>\n\tgains by resorting to rectification of the order under Section 154<br \/>\n\tof the Act was invalid.  Question (B) is, therefore, answered in<br \/>\n\taffirmative i.e. in favour of the assessee and against the revenue.\n<\/p>\n<p>\tThis<br \/>\n\tTax Appeal is accordingly disposed of without any order as to costs.\n<\/p>\n<pre>\t\t\t\t\tSd\/-\t\t\t\t    Sd\/-\n \n\n\t\t\t\t[K. A. PUJ, J.]\t\t[B.\nN. MEHTA, J.]\n \n\n \n\n\n \n\n \n\n\n \n\n \n\n\n \n\n \n\n\n \n\n \n\n\n \n\t \n\nSavariya       \n\t\n\n\n    \n\n \n\t   \n      \n      \n\t    \n\t\t   \u00a0\u00a0\u00a0\n\t   \n      \n\t  \t    \n\t\t   Top\n\t   \n      \n\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Whether vs Unknown on 5 August, 2008 Author: K.A.Puj,&amp;Nbsp;Honourable Mr.Justice Bankim.N.Mehta,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/148420\/2006 2\/ 6 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1484 of 2006 For Approval and Signature: HONOURABLE MR.JUSTICE K.A.PUJ Sd\/- HONOURABLE MR.JUSTICE BANKIM.N.MEHTA Sd\/- ==================================== 1. Whether Reporters [&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-147245","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 v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Whether vs Unknown on 5 August, 2008 - 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\/whether-vs-unknown-on-5-august-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Whether vs Unknown on 5 August, 2008 - Free Judgements of Supreme Court &amp; 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