{"id":172032,"date":"2011-07-18T00:00:00","date_gmt":"2011-07-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-in-on-18-july-2011"},"modified":"2017-03-18T18:52:40","modified_gmt":"2017-03-18T13:22:40","slug":"commissioner-vs-in-on-18-july-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-in-on-18-july-2011","title":{"rendered":"Commissioner vs In on 18 July, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs In on 18 July, 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\n\n \n\n\n\t \n\nTAXAP\/716\/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\n \n\n\n \n\nTAX\nAPPEAL No. 716 of 2010\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX, CENTRAL - II - Appellant(s)\n \n\nVersus\n \n\nJAYANTILAL\nD PANCHAL - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMRS\nMAUNA M BHATT\nfor\nAppellant \nNone for\nOpponent \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\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\n HONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI   18th July 2011\n\t\t\n\t\n\n \n\n ORAL\nORDER<\/pre>\n<p> (Per<br \/>\n: HONOURABLE MS JUSTICE SONIA GOKANI)<\/p>\n<p> This Appeal u\/s. 260A of<br \/>\nthe Income-tax Act, 1961 [&#8220;Act&#8221; for short] is<br \/>\npreferred by the Revenue against the judgment and order of the Income<br \/>\nTax Appellate Tribunal, Ahmedabad [&#8220;Tribunal&#8221; for<br \/>\nshort] dated 29th October 2009, raising the following<br \/>\nquestion of law :-\n<\/p>\n<p>\t&#8220;Whether<br \/>\nin the facts and circumstances of the case that the Appellate<br \/>\nTribunal has rightly held that the assessee was not carrying on<br \/>\nbusiness but was holding assets as capital assets and profit earned<br \/>\nis not business profit but is a capital gain ?&#8221;\n<\/p>\n<p>\tIn<br \/>\nthe present Tax Appeal, the issue involved is in respect to tax<br \/>\nability of income arising on sale of the land. The assessee  treated<br \/>\nthe profit on sale of land as &#8220;long term capital gain&#8221;<br \/>\nafter claiming indexation of cost of acquisition, whereas, the<br \/>\nAssessing Officer treated such profit as &#8220;business profit &#8220;,<br \/>\nrelying on certain factual aspects. When challenged, the CIT [A]<br \/>\nupheld the findings of Assessing Officer. In an appeal preferred by<br \/>\nthe assessee -respondent before the Tribunal, the Tribunal reversed<br \/>\nthe findings of CIT [A] by following its own Order in ITA No.<br \/>\n289\/Ahd\/2005 dated 24th October 2008 rendered on this very<br \/>\nissue in the assessee&#8217;s case for Assessment Year 2001-2002.    In the<br \/>\nwords of the Tribunal &#8211;\n<\/p>\n<p>\t&#8220;6.\tWe<br \/>\nhave heard the rival submissions. We find that similar issue came up<br \/>\nfor consideration before the ITAT, &#8220;A&#8221; Bench, Ahmedabad<br \/>\nin assessee&#8217;s own case for A.Y 2001-02 in ITA No. 289\/Ahd\/2005. The<br \/>\nTribunal vide its order dated 24.10.2008 has decided the issue<br \/>\nin favour of the assessee and against the Revenue observing as under<br \/>\n:-\n<\/p>\n<p>\t&#8220;20.\tIn<br \/>\nthe totality of the facts and circumstances of the case and in view<br \/>\nof the various decisions discussed hereinbefore, we are of the<br \/>\nopinion that the assessee was not carrying on any business or any<br \/>\nadventure in the nature of trade in lands and had been purchasing the<br \/>\nlands with the intention to make investment ie., to keep the same as<br \/>\ncapital asset and, therefore, any surplus arising as a result of sale<br \/>\nof transfer of such assets was taxable as long term capital<br \/>\ngain\/short term capital gains depending on the nature of assets ie.,<br \/>\nwhether the assets was short term capital gains\/long term capital<br \/>\ngains. Assessee&#8217;s ground is allowed.&#8221;\n<\/p>\n<p>\tFacts<br \/>\nbeing similar in this Appeal to the facts of the assessee&#8217;s case in<br \/>\nAssessment Year 2001-02, the Tribunal  adhered to its earlier year&#8217;s<br \/>\nversion.\n<\/p>\n<p>\tIt<br \/>\nis urged before this Court by the learned counsel for the Revenue<br \/>\nthat due to low tax effect, for the earlier year, no appeal was<br \/>\npreferred.\n<\/p>\n<p>Be that as it may, Tribunal decided the issue on considering totality<br \/>\nof facts available with it. Moreover, there being no reason  for the<br \/>\nTribunal to take different view than it had taken in assessee&#8217;s own<br \/>\ncase, it committed no illegality or mistake. And when no infirmity<br \/>\nhaving been found in this approach of the Tribunal, the present Tax<br \/>\nAppeal deserves to be dismissed. Accordingly, Tax Appeal stands<br \/>\ndismissed.\n<\/p>\n<p>{Akil<br \/>\nKureshi, J.}<\/p>\n<p>{Ms.\n<\/p>\n<p>Sonia Gokani, J.}<\/p>\n<p>Prakash*<\/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 In on 18 July, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/716\/2010 3\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 716 of 2010 ========================================================= COMMISSIONER OF INCOME TAX, CENTRAL &#8211; II &#8211; Appellant(s) Versus JAYANTILAL D PANCHAL &#8211; Opponent(s) [&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-172032","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 In on 18 July, 2011 - Free Judgements of Supreme Court &amp; 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