{"id":177465,"date":"2008-07-23T00:00:00","date_gmt":"2008-07-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-btp-structuralindiapvt-ltd-vs-the-first-income-tax-officer-on-23-july-2008"},"modified":"2015-10-16T19:43:32","modified_gmt":"2015-10-16T14:13:32","slug":"ms-btp-structuralindiapvt-ltd-vs-the-first-income-tax-officer-on-23-july-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-btp-structuralindiapvt-ltd-vs-the-first-income-tax-officer-on-23-july-2008","title":{"rendered":"M\/S Btp Structural(India)Pvt Ltd vs The First Income Tax Officer … on 23 July, 2008"},"content":{"rendered":"
Karnataka High Court<\/div>\n
M\/S Btp Structural(India)Pvt Ltd vs The First Income Tax Officer … on 23 July, 2008<\/div>\n
Author: K.L.Manjunath & B.V.Nagarathna<\/div>\n
\u00a7TA.No.99.2003\n\n.... 1 ..\nIN THE H\u00a7GI-I COURT' OF KARNATAKA AT BANGALORE\n\nDATED THIS THE 23\") DAY OF JULY, 2008 'H\n\nPRESENT\n\nTHE HON'BLE MRJUSTICE K.L.MANJu3\u00a3\u00a71\u00e9gTi:_'V1-L----i: ft  .\n\nAND\n\nTHE HON'BLE MRs.aUs*rxC:\u00a7; B,v.T:\u00a7:AGai\u00e9ATHI\u00a2A..___V \u00ab  T\nI.T.A.NO.9\u00a7i[2{}\u20ac!3 \" ' V '\nBETWEEN:  A' '\nUDYAMBAG \n\nBELGAUM  H\nREP BY ITS .M.D:.\"\n\nM\/s BTP s*1*I2uc\u20acf;'t\u00a3.RAr;(1rgIijI}a)_1#W. LTD H H\nBz\u00b0;I>I..\u00a7}\u00e9L\u00a7}1\u00e9;3; B.PAT--IL 'S\/'  QRARAMGOUD PATIL\n{AGED 'aisqm\u00e9y %e94V%y~gARs-\n\n. . .APPELLAN'I'\n\n(By. 3;-1: G.\ufb02$$AI\u00a7ANC}Ai.\u00a7i', \u00a71\u00a7:NI0R COUNSEL FOR Sh\/Y1'. VAN!\nH. ...a;pv;; 'A V\n\n'A  TVHEL:_\u00a7\u00a7i:i%s'r iNCOME TAX OFFICER,\n BELGAUM.\n\n RESPONDENT\n\nM '\",_ (B\u00a77 S1'i:ARAVIND KUMAR, A.S.G)\n\nThis I\/I'.A \ufb02ied 1.1\/s. 260A of the Income tax Act, 1961\narising out of omits: dt 22.10.2002 passed in ITA No.\n872\/ Bang] 95 for the assessment year 1984-85 praying that\nthis Hoxfble Court may be pleased to allow the appeal and\nset-aside the order of the income Tax Appellate Tribunal\nbearing ITA No. 872\/ Bang] 95 dated. 22.10.2002 and etc.\n\n\n\nITA.I\\\u00a7o. 99.2003\n_ 2 ..\n\nThis ETA coming on for HEARING on this day,\nMANJUNATH J, delivered the following-\n\nJUDGMENT\n<\/pre>\n
This appeal is by the assesses:\n<\/p>\n
passeci by the Income Tax App’\u00a3*1′}atc\u00ab  ‘x;’  9 j x<\/p>\n
E’I’A.No.8’72\/Bang\/85 for the  <\/p>\n
which appeal was \ufb01led by rseveniie  order L’<\/p>\n
passed by the order ~t_1_:1e.,_VCI’I’.  Belgaum.
\nThe appellant] assesvsee’   –_a.ppea}_ before the
\nCommissioner of” Inoome. ‘Ta:-:– ._(‘A_ppea1s?);v” Belgaum.’ being<\/p>\n
aggrieved      Asseesing Omcer,<\/p>\n
levyilfjg   poovisions of Seciion 2*z1(1)(e)<\/p>\n
of the ‘Income   ” -. ” * <\/p>\n
 ‘~  ,  i.5I’:he’o-fnhots’of case are as hereunder:<\/p>\n
 1 V’!’..$1ev44VV’ae$essee filed its return of income for the<\/p>\n
 1984435 on 30.6.1984 declaring loss of<\/p>\n
Rs.97;I;.4~1\/-. The case was taken up for scrutiny. On<\/p>\n
A  AA_?f5″.~_1.1986 the assessee \ufb01led a revised return declaring nil<\/p>\n
Vfincome. The assessment under Section 143(3) was<\/p>\n
” completed on 31.3.1986 on a total income of Rs.2,64,359\/a<\/p>\n
Being aggrieved by the order of assessment, the assessee<\/p>\n
\ufb01led an appeal before Commissioner of Income Tax, which.
\n\\9;\/<\/p>\n
I’3CA.No. 99.2003<\/p>\n
appeal came to be disposed of on 30.4.1987 granting eertain<\/p>\n
relief to the assessee and remanding the matter” <\/p>\n
Assessing O\ufb01cer for \ufb02esh consideration on  <\/p>\n
items. The Assessing Of\ufb01cer by hismoni\u00e9er  it it<\/p>\n
revised the income and deterxnm ed  T F\u20acs.$’~t,32t3[  <\/p>\n
that income will be is-conj\u00a3\u00a71;tedA”by    L’<\/p>\n
expenditure debited tofro\ufb01t \u00bbLa’5_\u00a7  hehveen the
\nrevenue expenditure   as divested by
\nthe Commissionei’ of    While making
\nfresh  fresh assessment
\norder was:    ‘income at Rs.46,490\/–.
\n011 Bit. 10__.  penalty was passed based<\/p>\n
on the ee_neealed._  1\u00e9s.1,43,63e\/-.<\/p>\n
    t1;\u00a7}3:~;ier of levying penalty the assessee \ufb01led<\/p>\n
  lxanu 4tl:e:l_:*Sommissioner of Income Tax (Appeals), which<\/p>\n
to be allowed and set aside the order of levy of<\/p>\n
 A penaitfon the ground that the fresh order of assessment<\/p>\n
 ‘w;)_a:s;3ed by the Assessing O\ufb01icer was barred by limitation.<\/p>\n
Against which the revenue \ufb01led an appeal before the income<\/p>\n
Tax Agpellate Tribunal, Panaji Bench which appeal has been
\nallowed on the ground that against the order passed by the<\/p>\n
Commissioner of Income Tax (Appeals) remanding the matter<\/p>\n
‘Q,<\/p>\n
I’l’A.N. 99.2063<\/p>\n
to the Assessing O\ufb01eer for fresh consideration, the<\/p>\n
Bepasrttnent ha\u00e9l \ufb01led an appeal befoze the I11oon;le.__Tax<\/p>\n
Appellate Tribunal, which appeal was  <\/p>\n
22.3.1991, which so is produced as  to  <\/p>\n
appeal. The said order was eomilxzuzpxjieaieilepp  \u00a3.\\’aSl\u00a2jSa$71l:1g 1<\/p>\n
O\ufb02icer on 9.4.1991 and f:l1erefore,r\u00a7r11e or\u00e9elfv of llelfyiogep<\/p>\n
penalty on 30.10.1991 was   \ufb01lecoirflillglgf, the
\nappeal \ufb01led by the  bf lliellvlncome Tax
\nAppellate Tribunal.  the same, the
\npresent   blgl  the following
\nq:1estio11s.5 .1 1 ll 1′<\/p>\n
A 1 V”Wl:;e-\u20ac116:  the facts and in the<\/p>\n
circumstances’ of__.ti::,e’ case an order of penalty<\/p>\n
ieiilecl ?.,1n(:ier’Seoti_on 271(1)(c) is sustainable in<\/p>\n
 law having”  to the relevant assessment<\/p>\n
 order dated 23.10.1991 being time barred and<\/p>\n
‘ 1012 the basisiiif which ihe oomputation of penalty<\/p>\n
 _l1as_l:I\u20ac\u20acI1 made by the assessing authority for
\nV’ T. VvV’tl1e\u00bbvassessment year 1984-85?”<\/p>\n
 Jlaualve heard _Sri.Sara1__1ga11, learned Senior Counsel<\/p>\n
 for iappellazlt and Mr.Arvit1d Kumar, learned counsel for<\/p>\n
1′  respondent.\n<\/p>\n
 5. According to MnSs:’angan the Income Tax Appellate<\/p>\n
Tribunal has committed a serious error in not considering<\/p>\n
F)’.\n<\/p>\n
E’I’A.No.99.2003<\/p>\n
levying penalty under Section 27 1(1)(c) does not arise ..at all.<\/p>\n
According to him the Commissioner was justi\ufb01eci  <\/p>\n
the appeal \ufb01led by the assessee against the order   <\/p>\n
penalty by the Assessing Of\ufb01cer.  \ufb02eet’ I<\/p>\n
Tribunal by considering the oxdervlef disn\ufb01isga1o\u00a3:’e1\u00a7  j’<\/p>\n
by the revenue by the Ineozzee  I  . I<\/p>\n
wherein there was no older of   of
\nthe revenue and me-\u00e9fgg  ..  passed by the
\nCommissioner of II3IQQ\u00a3ItC:’v.   erroneously.
\nTherefoze, hej”  start for the
\nAssessing   ef assessment from the
\ndate of  tlrtetiemnxissioner and not from
\nthe dat\u00a7–.\u00e9f”–dtsmvjsssiV.ey”mcoxne Tax Appellate Tribunal
\nand Arequesttt\ufb02le   the appeal.\n<\/p>\n
    for the respondent supperting the<\/p>\n
\u00a2:a.e,’r’ passe\ufb02  the Income Tax Appellate Tribunal contends<\/p>\n
 since ..  vappea} had been pmferred by the revenue<\/p>\n
 e\u00bbc:i11sti}engHing the order of remand passed by the<\/p>\n
 Cpmmissioner, the Assessing O\ufb01cer has to pass an order<\/p>\n
” Weniy after the disposal of the appeal by the Income Tax<\/p>\n
Ajppeliate Tribunal. To support his View he has relied upon<\/p>\n
the provisions of Section 275 of the Income Tax Act. It -is no<\/p>\n
8\/<\/p>\n
IT!-‘~..No.99.2003<\/p>\n
doubt true that under Section 275(a)(ii) an order imposing<\/p>\n
penalty can be paesed within a period of six months’ <\/p>\n
date of receiving an order form the ineome   <\/p>\n
Tribunal. In the instant case the .!neo1he ‘I’e.$\u00a7\u00bb   <\/p>\n
Tribunal has dismiesed the appeed  ‘;1:)y:’!th”t: on<\/p>\n
22.3.1991 and the same iseoingnuniented_te.:fiie~\u00abAssessingV:*<\/p>\n
Officer on 9.4.1991  the   penalty
\nunder Section 275(1)(\u00a2)-;?\u00e9h_ic};_ the time.<\/p>\n
'F'. Butr.     in this appeal is\nthat    to pass an order of\n oroer of remand passed by the\n<\/pre>\n
Com1nissionef”of  (Appeals) in terms of Section<\/p>\n
1553 of the  “Act and levy of genalty would a\ufb02se<\/p>\n
,  – A eniy  Aeompieu\ufb01on of order of assessment If the onier of<\/p>\n
    by the Assessing O\ufb01icer is barred by<\/p>\n
A  Section 153 of the Income Tax Act, then the<\/p>\n
queetjon of levying penaity under Section 271(1)(c) does not<\/p>\n
V’ V.  at all.\n<\/p>\n
V4′\n<\/p>\n
8. As we \ufb01ointed out earlier even though revenue had<\/p>\n
\ufb01led an appeal before the Income Tax Appeilate ‘Tribunal<\/p>\n
challenging the order of remand made Commissioner, there<\/p>\n
(9.,<\/p>\n
ITA.No. 99.2003<\/p>\n
was no interim order obtained by the revenue restraining the<\/p>\n
Assessing O\ufb01cer to give e\ufb01ect to the order of <\/p>\n
by the Commissioner. when there was no  _<\/p>\n
mere \ufb01iing up of an appeal by the reyenue   ” = <\/p>\n
Assessing osicer from prmweding: within <\/p>\n
order of assessment. Accord” Q, the v_AssessingVAQ1’\ufb01cer wvasi” L.<\/p>\n
required to pass an order ofiiessessment  the time
\nstipulated under   lnooine Tax Act.
\nThough the order passed  completing
\nthe assessmesntiefss   iThe assessee has
\nnot   if the assessee has not
\n  ‘sssessinent, the Assessing O\ufb01ieer
\n Section 2?1(1)(c). when the<\/p>\n
on’gg:’t-w, at asgmm\u00e9nt “m\u00e9ir is barred by limitation, if the<\/p>\n
 assesses has  the order of assessment on the<\/p>\n
  iimits\ufb01on, the asscssee would have succeeded on<\/p>\n
  Unfortunately, such an appeal had not been<\/p>\n
 \ufb02ied Zthe assessee, challenging the order of assessment<\/p>\n
is  if he has not challenged the order in penalty<\/p>\n
ifpmceedings, it is always open for the assessee to raise the<\/p>\n
question of jurisdiction of the Assessing Officer in imposing<\/p>\n
penalty invoking the provisions under Section 27l(1)(c) since
\n3,.\n<\/p>\n
ITA.N0. 99.2003<\/p>\n
Cb
\nthe order of assessment itscif was barred by Iimitatioj1i.~–.  Q<\/p>\n
9. In the circumstances we am of the opi2*;\ufb01oi:i:’ ” u <\/p>\n
of the Tribunal that the ontier of   <\/p>\n
the time and has to be set aside,<\/p>\n
10. Accordingly,     order
\nimposing penalty underua   to be set aside\n<\/p>\n
033)’ 03\u00bb T116   assessment was
\nbarred by   Section 153(2)(ii)<\/p>\n
   A sd\/…\n<\/p>\n
 _____  Fudge<\/p>\n
Sd\/-‘
\nJudge<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court M\/S Btp Structural(India)Pvt Ltd vs The First Income Tax Officer … on 23 July, 2008 Author: K.L.Manjunath & B.V.Nagarathna \u00a7TA.No.99.2003 …. 1 .. IN THE H\u00a7GI-I COURT’ OF KARNATAKA AT BANGALORE DATED THIS THE 23″) DAY OF JULY, 2008 ‘H PRESENT THE HON’BLE MRJUSTICE K.L.MANJu3\u00a3\u00a71\u00e9gTi:_’V1-L—-i: ft . AND THE HON’BLE MRs.aUs*rxC:\u00a7; B,v.T:\u00a7:AGai\u00e9ATHI\u00a2A..___V […]<\/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-177465","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nM\/S Btp Structural(India)Pvt Ltd vs The First Income Tax Officer ... on 23 July, 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-btp-structuralindiapvt-ltd-vs-the-first-income-tax-officer-on-23-july-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Btp Structural(India)Pvt Ltd vs The First Income Tax Officer ... on 23 July, 2008 - 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