{"id":164497,"date":"2006-02-11T00:00:00","date_gmt":"2006-02-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-d-kaveri-ammal-on-11-february-2006"},"modified":"2017-07-02T05:56:10","modified_gmt":"2017-07-02T00:26:10","slug":"the-commissioner-of-income-tax-vs-ms-d-kaveri-ammal-on-11-february-2006","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-d-kaveri-ammal-on-11-february-2006","title":{"rendered":"The Commissioner Of Income-Tax vs M\/S.D.Kaveri Ammal on 11 February, 2006"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income-Tax vs M\/S.D.Kaveri Ammal on 11 February, 2006<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\n\nDated: 11\/02\/2006\n\nCoram\n\nThe Hon'ble Mr.Justice P.D.DINAKARAN\nand\nThe Hon'ble Mr.Justice P.P.S.JANARTHANA RAJA\n\nT.C.(A)No.999 of 2005\nand T.C. (A) No. 1000 and 1001 of 2005\n\nThe Commissioner of Income-Tax,\nCoimbatore.                             ...     Appellant in\n                                                all the appeals\n\n-Vs-\n\nM\/s.D.Kaveri Ammal                     ...     Respondent in\n                                                all the appeals\n\n        The above T.C.(Appeals)  are  preferred  under  Section  260A  of  the\nIncome-Tax  Act,  1961 against the order of the Income Tax Appellate Tribunal,\nMadras 'D' Bench, dated 2.4.2001  made  in  ITA  Nos.1409  to  1411\/  Mds\/1999\nrespectively for the assessment years 1993-94 to 1995-96.\n\n!For Appellant          :  Mr.T.Ravi Kumar\n\n^For Respondent         :       ---\n\n\n:J U D G M E N T\n<\/pre>\n<p>(Judgment of the Court was delivered by P.D.DINAKARAN, J.)<\/p>\n<p>        The  above  tax  case  appeals  are  directed against the order of the<br \/>\nIncome-tax Appellate Tribunal in ITA Nos.1409 to 1411\/Mds\/1999 respectively.\n<\/p>\n<p>        2.  The Revenue is the appellant.  The assessment  years  involved  in<br \/>\nthese cases are 1993-1994, 1994-1995 and 1995-1996.     The   assessee   is  a<br \/>\npartnership firm.  The Revenue, aggrieved by the exclusion of  certain  income<br \/>\nwhich  has been clubbed by the assessing officer by invoking the provisions of<br \/>\nSection 61 of the Income-Tax Act, 1961, has preferred  the  above  appeals  by<br \/>\nraising the following substantial questions of law:-\n<\/p>\n<p>        &#8220;1.   Whether  on  the facts and in the circumstances of the case, the<br \/>\nAppellate Tribunal was right in holding any  income  in  respect  of  business<br \/>\ntransaction  after  1.11.87 would not be assessed in the hands of the assessee<br \/>\nby invoking Section 61 of the Income-tax Act?\n<\/p>\n<p>        2.  Whether, on the facts and in the circumstances  of  the  case  the<br \/>\nIncome-tax  Appellate  Tribunal  is right in its conclusion that Memorandum of<br \/>\nUnderstanding does not provide for any sort of revocation of business?&#8221;\n<\/p>\n<p>        3.  Precisely, the point is whether the Memorandum  of  Understanding,<br \/>\nwhich  is  the  subject  matter  in the assessment order is irrevocable or not<br \/>\nunder Section 61 of the Act, which reads as follows:-\n<\/p>\n<p>&#8220;Revocable transfer of assets:\n<\/p>\n<p>61.  All income arising to any person by virtue of  a  revocable  transfer  of<br \/>\nassets  shall  be chargeable to income-tax as the income of the transferor and<br \/>\nshall be included in his total income.&#8221;\n<\/p>\n<p>        4.  The issue raised in the above questions of law  has  already  been<br \/>\ndecided  by  a  Division  Bench  of this Court, in which one of us was a party<br \/>\n(P.D.DINAKARAN, J.), in T.C.(A)No.814 to 823  of  2004  dated  23.9.2004  (The<br \/>\nCommissioner of   Income-Tax,   Coimbatore   Vs.    C.Doraisamy),  wherein  in<br \/>\nparagraphs 3 and 4, it is held thus,<\/p>\n<p>        &#8220;3.     The  Tribunal  found  that  the  transfer  of  assets  in  the<br \/>\nmemorandum of  understanding  in  question  is absolute and irrevocable.  That<br \/>\napart, the assessing officer did not reach any conclusion that the  memorandum<br \/>\nof understanding  was sham transaction.  Therefore, the transaction is held to<br \/>\nbe absolute and irrevocable and there is no  question  of  revocation  of  the<br \/>\nassets  in  terms  of  the  memorandum  of  understanding as the memorandum of<br \/>\nunderstanding does not provide  for  any  sort  of  revocation.    Hence,  the<br \/>\ninclusion  of income in respect of business transaction on or after 1.11.1987,<br \/>\nwhich really has gone in favour of the person who has taken over the business,<br \/>\ncannot be supported either on law or on facts.\n<\/p>\n<p>        4.      Therefore, we are unable to take a different view as  the  one<br \/>\ntaken  by the Tribunal that the transfer of assets does not attract section 61<br \/>\nof the Act.  Hence, we find no  merit  in  these  appeals  and  the  same  are<br \/>\ndismissed.&#8221;\n<\/p>\n<p>        5.      Similar  view  was  taken  by this Court in the assessee&#8217;s own<br \/>\ncase, in T.C.(A) Nos.645 to 649 of 2005, dated 24.10.2005.\n<\/p>\n<p>        6.  In view of the  above  settled  proposition  of  law,  finding  no<br \/>\nsubstantial  question  of law that arises for consideration of this Court, the<br \/>\nabove appeals stand dismissed.\n<\/p>\n<p>Index :  Yes<br \/>\nWebsite:  Yes<\/p>\n<p>sra<\/p>\n<p>To<\/p>\n<p>1.The Assistant Registrar,<br \/>\nIncome Tax Appellate Tribunal<br \/>\nChennai Bench &#8220;D&#8221;.\n<\/p>\n<p>2.The Secretary, Central Board<br \/>\nof Direct Taxes, New Delhi.\n<\/p>\n<p>3.The Commissioner of Income Tax<br \/>\n(Appeals), Coimbatore.\n<\/p>\n<p>4.The Assistant Commissioner of<br \/>\nIncome-tax, SIC, Erode.\n<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court The Commissioner Of Income-Tax vs M\/S.D.Kaveri Ammal on 11 February, 2006 IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated: 11\/02\/2006 Coram The Hon&#8217;ble Mr.Justice P.D.DINAKARAN and The Hon&#8217;ble Mr.Justice P.P.S.JANARTHANA RAJA T.C.(A)No.999 of 2005 and T.C. (A) No. 1000 and 1001 of 2005 The Commissioner of Income-Tax, Coimbatore. &#8230; Appellant in [&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":[8,13],"tags":[],"class_list":["post-164497","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-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.D.Kaveri Ammal on 11 February, 2006 - 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\/the-commissioner-of-income-tax-vs-ms-d-kaveri-ammal-on-11-february-2006\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Income-Tax vs M\/S.D.Kaveri Ammal on 11 February, 2006 - Free Judgements of Supreme Court &amp; 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