{"id":162035,"date":"2011-11-15T00:00:00","date_gmt":"2011-11-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-15-november-2011-2"},"modified":"2016-08-18T09:54:34","modified_gmt":"2016-08-18T04:24:34","slug":"commissioner-vs-unknown-on-15-november-2011-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-15-november-2011-2","title":{"rendered":"Commissioner vs Unknown on 15 November, 2011"},"content":{"rendered":"
Gujarat High Court<\/div>\n
Commissioner vs Unknown on 15 November, 2011<\/div>\n
Author: Akil Kureshi, Gokani,<\/div>\n
  \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\n\n \n\n\n\t \n\nTAXAP\/608\/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. 608 of 2010\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX - I - Appellant(s)\n \n\nVersus\n \n\nSACHOT\nINVESTMENTS LIMITED - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMRS\nMAUNA M BHATT for\nAppellant(s) : 1, \nMR VIJAY S RANJAN 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: 15\/11\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n
(Per
\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n
\tRevenue
\nis in appeal against judgement of the Tribunal dated 9.10.2009.
\nFollowing question has been framed :\n<\/p>\n
“Whether
\nthe Appellate Tribunal is right in law and on facts in reversing the
\norder passed by CIT(A) and thereby setting aside the orders of the
\nlower authorities and directing the learned Assessing officer to
\ncompute speculative business income of the assessee afresh after
\nconsidering the dividend received by the assessee from the shares and
\ndirecting  Assessing officer to allow set-off of brought forward
\nbusiness loss against the dividend income which are arising out of
\nbusiness transaction or business assets of the assessee?\n<\/p>\n
 \tFrom
\nthe orders on record that we have perused with the assistance of
\nlearned counsel for the parties, we notice that Tribunal in the
\nimpugned order has relied on its earlier decision in case of ACIT,
\nAhmedabad v. Sphere Stock Holding Pvt. Ltd .\n<\/p>\n
 \tIt
\nwas brought to our notice that said decision of the Tribunal in case
\nof Sphere Stock Holding Pvt. Ltd .(supra)
\nwas carried further in appeal before this Court in Tax Appeal
\nNo.2583\/2009. Decision was upheld in following terms :\n<\/p>\n
\t6.
\n\t\tHaving noticed the facts as emerging and discussion of tribunal and
\n\tRevenue Authorities, we find that the tribunal’s reliance on
\n\tdecision in case of Western States Trading Co. P. Ltd.(supra)
\n\tand Cocanada Radhaswami Bank Ltd.(supra) is perfectly valid.\n<\/p>\n
\t7.
\n\t\tIn case of Cocanada Radhaswami Bank Ltd.(supra), the
\n\tassessee company was carrying on banking business and had held
\n\tsecurities as part of trading assets. During the assessment year
\n\tunder consideration, it incurred loss under head business and earned
\n\tcertain amount as interest on securities, still resulting into net
\n\tloss of Rs.55,912\/-. Assessing Officer refused to set off such such
\n\tloss against income under the head of interest on securities. Apex
\n\tCourt held that the assessee was entitled to set off loss against
\n\tentire income including the interest on securities during the
\n\tsucceeding years. It was observed that though for purpose of
\n\tcomputation of income, interest on securities is separately
\n\tclassified, income by way of interest from securities does not cease
\n\tto be part of income from business if the securities are part of
\n\ttrading assets.\n<\/p>\n
\t8.\tSimilarly
\n\tin case of Western States Trading Co. P. Ltd.(supra), the
\n\tassessee was owner of colliery. Assessee entered into agreement to
\n\tsale colliery to another person. Pending completion of sale,
\n\tassessee carried on business on behalf of the purchasing company.
\n\tSince price fixed for sale was less than the book value of the
\n\tassets, assessee claimed balancing allowance on the ground that
\n\tassessee had carried on business for the later period also. The Apex
\n\tCourt in said decision observed that if shares are held by an
\n\tassessee as part of his trading assets, dividends on those shares
\n\twould form part of the income from business of the assessee and the
\n\tassessee will therefore, be entitled to claim set off  of loss from
\n\tits business carried forward from earlier years against dividends of
\n\tthe current year from the shares held as stock in trade. The Court
\n\treferred to and relied upon the decision in case of Cocanada
\n\tRadhaswami Bank Ltd.(supra) and reiterated that amount of
\n\tdividends would form a part of the income from business of assessee,
\n\tif the shares were a part of the assessee’s trading  assets and the
\n\tassessee would be entitled to a set off as claimed against the loss
\n\tfrom its business incurred during the previous years. It was
\n\tobserved that there was no dispute that the shares formed part of
\n\tthe stock-in-trade of the share dealing business of the assessee and
\n\tthat therefore, there could be no reason for the assessee not being
\n\tentitled to the set off claimed.\n<\/p>\n
\t9.
\n\t\tIn the present case also as already reproduced it has been
\n\tconsistently held from material on record that shares were held by
\n\tthe assessee as stock-in-trade. CIT(Appeals) as well as tribunal
\n\ttherefore, were of the opinion that dividend income was incidental
\n\tto share business and that therefore, irrespective of provisions
\n\tcontained in Section 56 of the Act and explanation to section 73,
\n\tloss should be adjusted against such business income. We do not find
\n\tany substantial question of law arising. Similar issue is discussed
\n\tby the Apex Court in above-mentioned cases. Tax Appeal is therefore,
\n\tdismissed.”\n<\/p>\n
\tSince
\nthe issue is covered by the above noted judgement of the High Court,
\nthis Tax Appeal is also dismissed.\n<\/p>\n
(Akil
\nKureshi,J.)<\/p>\n
(Ms.\n<\/p>\n
Sonia Gokani,J.)<\/p>\n
(raghu)<\/p>\n
\t\t   \u00a0\u00a0\u00a0<\/p>\n
\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"
Gujarat High Court Commissioner vs Unknown on 15 November, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/608\/2010 3\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 608 of 2010 ========================================================= COMMISSIONER OF INCOME TAX – I – Appellant(s) Versus SACHOT INVESTMENTS LIMITED – Opponent(s) ========================================================= […]<\/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-162035","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"\nCommissioner vs Unknown on 15 November, 2011 - Free Judgements of Supreme Court & 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\/commissioner-vs-unknown-on-15-november-2011-2\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner vs Unknown on 15 November, 2011 - 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