{"id":148054,"date":"2011-11-14T00:00:00","date_gmt":"2011-11-13T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-14-november-2011-4"},"modified":"2018-04-19T08:21:17","modified_gmt":"2018-04-19T02:51:17","slug":"commissioner-vs-unknown-on-14-november-2011-4","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-14-november-2011-4","title":{"rendered":"Commissioner vs Unknown on 14 November, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 14 November, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi, Gokani,<\/div>\n<pre>  \n Gujarat High Court Case Information System \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\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/1772\/2010\t 3\/ 3\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. 1772 of 2010\n \n\n \n \n=========================================================\n\n\n \n\nCOMMISSIONER\nOF INCOME TAX - II - Appellant(s)\n \n\nVersus\n \n\nM\/S\nMEGH MALHAR FINSTOCK (P) LTD - Opponent(s)\n \n\n=========================================================\n \nAppearance : \nMRS\nMAUNA M BHATT for\nAppellant(s) : 1, \nNone for Opponent(s) :\n1, \n=========================================================\n\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 AKIL KURESHI\n\t\t\n\t\n\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 \n\t\t\t \n\nHONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 10\/10\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MS JUSTICE SONIA GOKANI)<\/p>\n<p>\tRevenue<br \/>\nhas proposed following questions of law for determination  of this<br \/>\nCourt  in the present  Tax Appeal  which arises  out of  Order dated<br \/>\npassed by the Income Tax Appellate Tribunal, Ahmedabad Bench<br \/>\n(hereinafter referred to as &#8220;the<br \/>\nTribunal&#8221;).\n<\/p>\n<p>&#8220;Whether the<br \/>\nAppellate Tribunal is right in law and on facts  in confirming  the<br \/>\norder passed by CIT(A) deleting  the disallowance of setting off of<br \/>\ndividend  income of Rs3,90.015\/-against  speculative  loss ?&#8221;\n<\/p>\n<p>2.\tThe<br \/>\nissue  arises from the order of the Income Tax Appellate Tribunal<br \/>\ndated 6th November 2009 where disallowance  of setting off<br \/>\n dividend  income  was made against the speculative loss. This issue<br \/>\nis squarely covered by the judgment of this Court in Tax Appeal No.<br \/>\n2583 of 2009  which is held as under :\n<\/p>\n<p>\t7.\tIn case of<br \/>\n\tCocanada Radhaswami Bank Ltd.(supra), the assessee company<br \/>\n\twas carrying on banking business and had held securities as part of<br \/>\n\ttrading assets. During the assessment year under consideration, it<br \/>\n\tincurred loss under head business and earned certain amount as<br \/>\n\tinterest on securities, still resulting into net loss of<br \/>\n\tRs.55,912\/-. Assessing Officer refused to set off such such loss<br \/>\n\tagainst income under the head of interest on securities. Apex Court<br \/>\n\theld that the assessee was entitled to set off loss against entire<br \/>\n\tincome including the interest on securities during the succeeding<br \/>\n\tyears. It was observed that though for purpose of computation of<br \/>\n\tincome, interest on securities is separately classified, income by<br \/>\n\tway of interest from securities does not cease to be part of income<br \/>\n\tfrom business if the securities are part of trading assets.\n<\/p>\n<p>\t8.\tSimilarly<br \/>\n\tin case of Western States Trading Co. P. Ltd.(supra), the<br \/>\n\tassessee was owner of colliery. Assessee entered into agreement to<br \/>\n\tsale colliery to another person. Pending completion of sale,<br \/>\n\tassessee carried on business on behalf of the purchasing company.<br \/>\n\tSince price fixed for sale was less than the book value of the<br \/>\n\tassets, assessee claimed balancing allowance on the ground that<br \/>\n\tassessee had carried on business for the later period also. The Apex<br \/>\n\tCourt in said decision observed that if shares are held by an<br \/>\n\tassessee as part of his trading assets, dividends on those shares<br \/>\n\twould form part of the income from business of the assessee and the<br \/>\n\tassessee will therefore, be entitled to claim set off  of loss from<br \/>\n\tits business carried forward from earlier years against dividends of<br \/>\n\tthe current year from the shares held as stock in trade. The Court<br \/>\n\treferred to and relied upon the decision in case of Cocanada<br \/>\n\tRadhaswami Bank Ltd.(supra) and reiterated that amount of<br \/>\n\tdividends would form a part of the income from business of assessee,<br \/>\n\tif the shares were a part of the assessee&#8217;s trading  assets and the<br \/>\n\tassessee would be entitled to a set off as claimed against the loss<br \/>\n\tfrom its business incurred during the previous years. It was<br \/>\n\tobserved that there was no dispute that the shares formed part of<br \/>\n\tthe stock-in-trade of the share dealing business of the assessee and<br \/>\n\tthat therefore, there could be no reason for the assessee not being<br \/>\n\tentitled to the set off claimed.\n<\/p>\n<p>\t9.\tIn the<br \/>\n\tpresent case also as already reproduced it has been consistently<br \/>\n\theld from material on record that shares were held by the assessee<br \/>\n\tas stock-in-trade. CIT(Appeals) as well as tribunal therefore, were<br \/>\n\tof the opinion that dividend income was incidental to share business<br \/>\n\tand that therefore, irrespective of provisions contained in Section<br \/>\n\t56 of the Act and explanation to section 73, loss should be adjusted<br \/>\n\tagainst such business income. We do not find any substantial<br \/>\n\tquestion of law arising. Similar issue is discussed by the Apex<br \/>\n\tCourt in above-mentioned cases. Tax Appeal is therefore, dismissed.\n<\/p>\n<p>3.\tResultantly,<br \/>\nthis Tax Appeal fails, and stands dismissed.\n<\/p>\n<p>(Akil<br \/>\nKureshi,J.)<\/p>\n<p>(Ms.\n<\/p>\n<p>Sonia Goakani,J.)<\/p>\n<p>mary\/\/<\/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 14 November, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/1772\/2010 3\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1772 of 2010 ========================================================= COMMISSIONER OF INCOME TAX &#8211; II &#8211; Appellant(s) Versus M\/S MEGH MALHAR FINSTOCK (P) LTD [&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-148054","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 14 November, 2011 - Free Judgements of Supreme Court &amp; 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