{"id":167201,"date":"2008-09-20T00:00:00","date_gmt":"2008-09-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-bemco-hydraulics-ltd-vs-deputy-commissioner-of-income-tax-on-20-september-2008"},"modified":"2015-10-26T04:19:02","modified_gmt":"2015-10-25T22:49:02","slug":"ms-bemco-hydraulics-ltd-vs-deputy-commissioner-of-income-tax-on-20-september-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-bemco-hydraulics-ltd-vs-deputy-commissioner-of-income-tax-on-20-september-2008","title":{"rendered":"M\/S Bemco Hydraulics Ltd vs Deputy Commissioner Of Income Tax on 20 September, 2008"},"content":{"rendered":"
Karnataka High Court<\/div>\n
M\/S Bemco Hydraulics Ltd vs Deputy Commissioner Of Income Tax on 20 September, 2008<\/div>\n
Author: Anand Byrareddy<\/div>\n
IN THE HIGH COURT OF KARNATAKA\n\nCIRCUIT BENCH AT DHARWAD\n\nDATED THIS THE 20?}! DAY OF SEPFEMBF\u00a7R,2{i(}\u00e9   A'\n\nBEFORE'  \n\nTHE HONBLE MR.JUS'I'ICE .\u20ac\u00a3:~;Ai=i:)\" JiE3Y':I?A I\u00a7 E,DDY;.:\"'~.\ufb01 'i\n\nwan' PETITION N\u00a2~.. j_\u00a7_562[A.2007.[\ufb011\"'f_I;i;j\"\"' \n\nBETWEEN:\n\nM\/s Bemco   *\n\nUdyambag,  % \n\nBclgatflm.   _V  _' \n\nRcpresmltexi    \"  \n\nGeneral --Managc1f---   ~ < \u00e9 \u00ab'\n\nS\/0 Bapusaheb Patti}, \n\nAge\ufb01 about 58"ysars. ..Pctitioner\n\n'V    Senior Clounsel for Smt.Van;i H. Adv.)\n\n  \n\n1.   Commissioner of\nincpme Tax, Cixcked,\nBeigaum.\n\n _ "   . 5Asst. Commissioner of\n\nIncome Tax, Circle-I,\nBelgaum. ..Respondc3:1ts\n\n(By Sri. K. V. Aravind<\/a> for Sri.M.V. Scshachala, CGSC)\n\n5\n\n\n\nThis writ petition is \ufb01led under Articles 226 and'??? of\nthe Constitution of India praying to quash the :1ot;i<:eT\nsection 148 dated 20.12.2006 issued by the reagxzndent in\n\n1e-assess the income for the assessment year  j\u20acrizi_e" _\n\nAnnexure--C, and etc.\n\nB~gmup, this day, the Court madezethei  =   ~\n\nThis mt petition coming onvftii'  \n\nThe petition coming on   in B-\ngrcrund is taken up forvfiiaal    \n\n \u00ab_  learned Senior Counsel\nfor Smt.'\u00abii;<.~1'_jiA~ Id,  the petitioner and Sri.K. V.\n\n  appearing for Sri. MV. Scshachala,\n\n  'V   fejspondcnt\n\n  are as follows:\n\nA  'I'1_;e'  is a Company carrying on business at\n\n In mspcct of the assessment ywrs 1998-99, the\n\nV."V'petii2:&}13ser had \ufb01led income Tax Returns with a nzport under\n\n   44\u00ab-AB ofthe Income Tax Act, 1961. The petitienefs\n\n income as declared in the return was not accepted and\n\n8\n\n\n\ncertain additions were made by way of prima facic\nadjustments vide intimation dated 19.3.1999 \ufb01sued _}_;nder\n\nsection l43(1)(a) of the Income Tax Act, 1961.5'\n\npetitioner being aggrieved by this intimation   \n\nbefore the Commissioner of Income    'A "\n\nwho by his order dated 4.9.2009   \n\nAggricved by this, the pessoa{e;.e;c   *\n\nbefore the Income Tax    Bench,\nPanaji. The appeal'   'sf by order dated\n\n27. 1 . Q 9'    helsi  fo\ufb01owsz\n\n V' 'W':  the \ufb01zvai submissions.\n\nThe  mpresenta\ufb01ve for the\n,5.251ssessee'is.V:eor1jz:*:ct in his submission that the\n 9 "the A0 in making adjustment\n  9.1:112;;i.cz'*' 143(1) does not extend to the\n   are of debatable nature or which\n  examination into factual or legal aspects\n\nA sf\ufb01ihc case. In the present case, the assesses\n 'T  had credited a sum of Rs.6,67,361\/- to the Pro\ufb01t\n9  Gr. Loss Account on sale of building. It was\nclaimed by the assesses in 3 written note \ufb01led\nalong with the xetum of income that the\naforesaid entzy was made under a mistaken\n\n3\n\n\n\nimpression. The said entry  A' \n\nsubsequently reversed. The issue,  'M \n\n1equmed' cxam1na' tion into the   '-the   \n\nassessec. in our view, the \u00e9dju{3ma\u00e93\ufb01t.xnade   A'\n\nthe A0 is clearly outsidg: = of  \n143(1), if the A0  {o.. \nmater, he shank; havcAi%roi;awe4 rm; \nprescribed by   under\nsection 143(2). The  made\nunder   t}1cz\u00a7c2 foz=e, stand.\nThe   _Ii}<f::paqt\u00a3nt;s\ufb01i'i\u00a7a:i"'\u00e91utho\ufb01\ufb01es in\nthis   set aside. mg\n\n \n\nAssi\u00e9\u00e9sg    free to take such\ngig\ufb01bn  \ufb01e  in Law to tsrin.s,..m\nafofcsa\ufb01i ;-to tax." (underlining for\n\n \n\n--._.....-....-man-n-an-ua-u.u\u00ab\n\n  <':1:;;phasis)  " "\n\n  the por\ufb01on underlined in the above\n\n(\ufb02ier,  section 148 of the Act was issued on\n\n for the assessment year 1998-99. In reply to the\n\n k.   thc petitioner hm \ufb01led objections to prim' anly'\n\n that the respondent had no jmisdiction to issue the<\/pre>\n
 hitiotice since the ‘l’ribuna1 has not given any \ufb01ndings or<\/p>\n
directions as such. It was ftlrther urged that the<\/p>\n
proc\ufb02ings under Section 150 of the Act wen: not callw for.<\/p>\n
E<\/p>\n
interim order by this court for stay of further proceedings.<\/p>\n
The respondents have proceeded to complete <\/p>\n
assessment and have also passed order of m–asse\u00e9s1nen.t:’e’  <\/p>\n
Notwithstanding the same, the learned Senior  <\/p>\n
submit that the Income Tax Act, 1961}, iv e <\/p>\n
of limitation in respect of the escaped asse$smen.t”ef <\/p>\n
being brought to tax under  147  ef the<\/p>\n
income Tax Act, 1961.   to<\/p>\n
take refuge, as aforesaid,  of the<\/p>\n
Tribune!    to take such action
\nas may be   the aforesaid amount to<\/p>\n
tax, doesu nott\u00e9haxxfe. the tea\ufb01e\u00e9t of extending the period of<\/p>\n
  the-re \\eas'”no’ pmceeding  in respect of<\/p>\n
eueh  nseesement The reading. of section 150 and<\/p>\n
   snb\u00a5Seeiisnn  153 cannot be pressed into sexvice<\/p>\n
 Iespenctente in seeldng to contend that the proceedings<\/p>\n
  within time.\n<\/p>\n
 5{ The learned Senior Counsel would take this<\/p>\n
.  ‘  ” elaborately through the provzisionsto substantiate the<\/p>\n
circumstances and it is further emphasised that it is not in<\/p>\n
5<\/span><\/p>\n
serious dispute, that in terms of Section 149    _<\/p>\n
reassessment were barred by time. it is   u  <\/p>\n
upon the observation of the  iv e <\/p>\n
deparment has proceeded as 8f01’&3as.8.i(i &’;;(‘l”‘ <\/p>\n
submit that the action is without  ~  that
\nthere is no direction   the
\nperiod of limitationetood   to
\ninvoke the   being taken
\nin  under section<\/p>\n
159 or   _of I\ufb01cweme Act.\n<\/p>\n
6.  Cojn&a.,”‘V V Aravind, learned Counsel<\/p>\n
_  for the “m_ej>endent~department, woum vehemently<\/p>\n
   direction is a clear indication that the<\/p>\n
its have proceeded under section 143(2).<\/p>\n
 The ii.=a,p1;.@.:2\u00ab;:1:”<A)bse1va1:iQn made under section 143 oouki<\/p>\n
_. , f\ufb02\ufb01tn  be sustained and that it was open for the<\/p>\n
  to take appropriate action, which Wonk! clearly<\/p>\n
   that there was every liberty provided to the<\/p>\n
   iespondents to initiate appropriate action, which they have<\/p>\n
done well within the time from the date of the order. Hence,<\/p>\n
6<\/span><\/p>\n
Sec\ufb01on 150 of the Income Tax Act speci\ufb01cally   _<\/p>\n
such a situation. If there is no ‘_vfo”r\u00ab:the  u  <\/p>\n
tenor of section 150 of the Income  Act;    .A<\/p>\n
proceedings for re-assessment w\u00e9ts\u00ab._}jve1l7wi_tf1in  <\/p>\n
limitation, there was no    to
\ninitiate such action. It    1ap\u00a7e-.  time
\nenabling the respondents to  wk’.-\ufb01on that the
\nobservation is     ‘V <\/p>\n
7,  ._  the assessment of
\nincome \u00abem:  escaped assessment is in<\/p>\n
relation to the ‘ of petitioner for a panic’ ‘ ular<\/p>\n
_. .assess:znent~ year: ”  proceedings under section 143(1)<\/p>\n
  to be bad’, does not preclude the<\/p>\n
xeepo’ndent-;\u00a3iepan*tnxent from proceeding as directed by the<\/p>\n
V  an\ufb01’t.\ufb01erefore, it can only be construed as direction<\/p>\n
N K   ‘take appropriate ac\ufb02twn, and further the respondents<\/p>\n
 re-assessment pmceedings there is no<\/p>\n
Vt   for interference by this Court. The xemedy of the<\/p>\n
 ” ” petitioner is, to take recourse to the pmvisbns for appeal<\/p>\n
under the Income Tax Act and the present proceedings are<\/p>\n
3<\/span><\/p>\n
an abuse of process of the court and hence be  A’ <\/p>\n
with costs.\n<\/p>\n
8. Having given my  if<\/p>\n
rival contentions, from a  bf \ufb021:=._  %<\/p>\n
Appellate ‘I’ribunal, whichjs qu9tcd 3}crei;:1
\nbe said that the there is 4   to enable
\nthe respondents  ‘tiic impuwed
\nnotice. The    contraxy is
\n\ufb01alacious     xm; gs at the outset is
\nwithout  p s said to<\/p>\n
have been   <\/p>\n
    the pe\ufb01on is allowed.\n<\/p>\n
 all consequent proceedings are held<\/p>\n
    are quashed.\n<\/p>\n
Si’-1\/F:\n<\/p>\n
Iud\u00a73<\/p>\n
” Sub]<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court M\/S Bemco Hydraulics Ltd vs Deputy Commissioner Of Income Tax on 20 September, 2008 Author: Anand Byrareddy IN THE HIGH COURT OF KARNATAKA CIRCUIT BENCH AT DHARWAD DATED THIS THE 20?}! DAY OF SEPFEMBF\u00a7R,2{i(}\u00e9 A’ BEFORE’ THE HONBLE MR.JUS’I’ICE .\u20ac\u00a3:~;Ai=i:)” JiE3Y’:I?A I\u00a7 E,DDY;.:”‘~.\ufb01 ‘i wan’ PETITION N\u00a2~.. j_\u00a7_562[A.2007.[\ufb011″‘f_I;i;j””‘ BETWEEN: M\/s Bemco * […]<\/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":[8,20],"tags":[],"class_list":["post-167201","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nM\/S Bemco Hydraulics Ltd vs Deputy Commissioner Of Income Tax on 20 September, 2008 - 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\/ms-bemco-hydraulics-ltd-vs-deputy-commissioner-of-income-tax-on-20-september-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Bemco Hydraulics Ltd vs Deputy Commissioner Of Income Tax on 20 September, 2008 - 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