{"id":158255,"date":"2009-01-27T00:00:00","date_gmt":"2009-01-26T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-s-c-thakur-bros-on-27-january-2009"},"modified":"2017-04-24T04:21:02","modified_gmt":"2017-04-23T22:51:02","slug":"the-commissioner-of-income-tax-vs-ms-s-c-thakur-bros-on-27-january-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-s-c-thakur-bros-on-27-january-2009","title":{"rendered":"The Commissioner Of Income Tax vs M\/S. S.C.Thakur &amp; Bros on 27 January, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Bombay High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs M\/S. S.C.Thakur &amp; Bros on 27 January, 2009<\/div>\n<div class=\"doc_bench\">Bench: F.I. Rebello, R.S. Mohite<\/div>\n<pre>hvn\n\n            IN     THE HIGH COURT OF JUDICATURE AT BOMBAY\n\n                   ORDINARY ORIGINAL CIVIL JURISDICTION\n\n                 INCOME TAX APPEAL NO. 496 OF 2005\n\n      The Commissioner of Income Tax,\n\n\n\n\n                                                                                       \n      Thane-II, Vardan, MIDC Building,\n      9th Floor, Room No. 16,\n      Wagale Industrial Estate,\n\n\n\n\n                                                           \n      Thane (W)                                          ...      Appellant\n                                                                  App\n\n                                      Versus\n\n      M\/s. S.C.Thakur &amp; Bros.,\n\n\n\n\n                                                          \n      At Post Gavan, Tal. Panvel,\n      Dist. Raigad                                 ...    Respondents\n\n      Mr.Vimal   Gupta         i\/by    Ms.         Devki        Iyer       for      the\n      Appellant.\n\n\n\n\n                                            \n      Ms. Aasifa Khan for Respondents.\n                           \n                       CORAM: F.I. REBELLO, &amp;\n                              R.S. MOHITE, JJ.\n<\/pre>\n<p>                       DATED: JANUARY 27, 2009<\/p>\n<p>      ORAL JUDGMENT (Per F.I. Rebello,J.):\n<\/p>\n<p>      .   The Revenue has come in appeal on the                          following<\/p>\n<p>      question :\n<\/p>\n<blockquote><p>              (a)    The    substantial question of law                         which<\/p>\n<p>              arises      in    the present appeal is                    regarding<\/p>\n<p>              the    correct interpretation of Section 32 of<\/p>\n<p>              the    Income      Tax    Act        and     other           relevant<\/p>\n<p>              provisions        of    the Act and whether                    on     the<\/p>\n<p>              facts    and in the circumstances of the                            case<\/p>\n<p>              and    in    law, the Hon&#8217;ble Tribunal erred                           in<\/p>\n<p>              confirming        the order of CIT(A) and allowing<\/p>\n<p>              the    depreciation to the assessee @ 50%                             and<\/p>\n<p>              40%     respectively           for     A.Ys.1991-92                   and<\/p>\n<p>              1996-97 on the value of trucks\/dumpers owned<\/p>\n<p>              by    the    assessee      and        further            failed        to<\/p>\n<p>              appreciate        that    the     assessee was                 only      a<\/p>\n<p><span class=\"hidden_text\">                                                               ::: Downloaded on &#8211; 09\/06\/2013 14:16:46 :::<\/span><br \/>\n                 civil    contractor and was not engaged in the<\/p>\n<p>                business       of,     wisely      out        asset         i.e.<\/p>\n<p>                trucks\/dumpers transportation.&#8221;<\/p>\n<\/blockquote>\n<p>    2.     On behalf of the appellant the learned                      counsel<\/p>\n<p>    submits that considering the judgment of the Supreme<\/p>\n<p>    Court    in    C.I.T.      Vs.    Gupta Global Exim            (P)      Ltd.\n<\/p>\n<p>    (2008)      171 Taxmann 474 (SC) the correct test                     which<\/p>\n<p>    the    authorities below had to apply was whether                         the<\/p>\n<p>    appellant      was in the business of transportation and<\/p>\n<p>    whether the vehicles were used in the said business.\n<\/p>\n<p>    3.    In the instant case, the learned C.I.T.                      for the<\/p>\n<p>    assessment<\/p>\n<p>                    year 1996-97 recorded a finding that the<\/p>\n<p>    appellant      was required to transport the earth                      from<\/p>\n<p>    one    place    to another for filling and the earth                       so<\/p>\n<p>    transported        did    not belong to the assessee and                   as<\/p>\n<p>    such    the    appellants business receipts to                   a    large<\/p>\n<p>    extent,      can    be    held to be price       of       the      charges<\/p>\n<p>    received      for transporting the goods from one                     place<\/p>\n<p>    to    another.       The learned tribunal also recorded                      a<\/p>\n<p>    finding       that       the    appellant      had        also        shown<\/p>\n<p>    transportation        income      from third parties             such      as<\/p>\n<p>    Bharat      Petroleum      Ltd.     in   its    asssessment             year<\/p>\n<p>    1996-97.      Considering these facts the learned C.I.T.\n<\/p>\n<p>    (A)    arrived at the conclusion that the appellant is<\/p>\n<p>    entitled to deprecation at higher rate as set out in<\/p>\n<p>    its order.<\/p>\n<pre>\n\n\n\n    4.     In    appeal the learned tribunal relied                    on     the\n\n    circular      No.     652      dated 14.6.1997 issued              by     the\n\n    C.B.D.T.      which reads as under :\n\n\n<span class=\"hidden_text\">                                                         ::: Downloaded on - 09\/06\/2013 14:16:46 :::<\/span>\n      \"Subject      :     Section 32 of the            Income         Tax\n\n     Act,    1961      - Rate of depreciation on                 motor\n\n     lorries        used       in         the      business           of\n\n<\/pre>\n<p>     transportation of goods &#8211; Regarding.\n<\/p>\n<p>     Under    sub      item 2(ii) of Item No.                 III     of<\/p>\n<p>     Appendix      1    to the Income Tax Rules,                 1962,<\/p>\n<p>     higher rate of depreciation is admissible on<\/p>\n<p>     motor    buses, motor lorries and motor                     taxis<\/p>\n<p>     used    in a business of running tem on                     hire.\n<\/p>\n<p>     A question has been raised as to whether for<\/p>\n<p>     deriving the benefit of higher depreciation,<\/p>\n<p>     motor<\/p>\n<p>              lorries        must    be hired out           to     some<\/p>\n<p>     other    person      and whether the user                of     the<\/p>\n<p>     same     in       the     assessee&#8217;s          business           of<\/p>\n<p>     transportation           of    goods    on      hire        would<\/p>\n<p>     suffice.\n<\/p>\n<p>     2.     In Board&#8217;s Circular No.              609 dated 29th<\/p>\n<p>     July,    1991,      it was clarified that where                    a<\/p>\n<p>     tour    operator        or travel agent          uses       motor<\/p>\n<p>     business      or    motor      taxis owned by            him     in<\/p>\n<p>     providing         transportation              services           to<\/p>\n<p>     tourists,      higher rate of depreciation would<\/p>\n<p>     be   allowed on such vehicles.                It is       fuhrer<\/p>\n<p>     clarified that higher depreciation will also<\/p>\n<p>     be   admissible on motor lorries used for the<\/p>\n<p>     assessee&#8217;s        business      of    transportation             of<\/p>\n<p>     goods     on      hire.       The     higher         rate        of<\/p>\n<p>     depreciation        however, will not apply if the<\/p>\n<p>     motor business, motor lorries etc.                     are used<\/p>\n<p><span class=\"hidden_text\">                                                ::: Downloaded on &#8211; 09\/06\/2013 14:16:46 :::<\/span><br \/>\n                 in    some   other non-hiring business            of     the<\/p>\n<p>                assessee.&#8221;\n<\/p>\n<p>    5.     A    perusal of the said circular would              make      it<\/p>\n<p>    clear      that the higher rate of depreciation is                 also<\/p>\n<p>    admissible        when   the   motor lorry is      used       by     the<\/p>\n<p>    assessees        in his own business of transportation                of<\/p>\n<p>    goods on hire.        Considering the findings recorded by<\/p>\n<p>    CIT    (A) and the Boards Circular and the judgment of<\/p>\n<p>    Supreme      Court in Gutpa Global Exim (supra), in                  our<\/p>\n<p>    opinion,      no error can be found in the orders of the<\/p>\n<p>    CIT (A) as also that of I.T.A.T.\n<\/p>\n<p>    6.    In the light of that appeal dismissed.\n<\/p>\n<p>    (R.S. MOHITE, J.)                    (F.I. REBELLO,J.)<\/p>\n<p><span class=\"hidden_text\">                                                    ::: Downloaded on &#8211; 09\/06\/2013 14:16:46 :::<\/span>\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bombay High Court The Commissioner Of Income Tax vs M\/S. S.C.Thakur &amp; Bros on 27 January, 2009 Bench: F.I. Rebello, R.S. Mohite hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 496 OF 2005 The Commissioner of Income Tax, Thane-II, Vardan, MIDC Building, 9th Floor, Room No. [&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":[11,8],"tags":[],"class_list":["post-158255","post","type-post","status-publish","format-standard","hentry","category-bombay-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>The Commissioner Of Income Tax vs M\/S. 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