{"id":180697,"date":"2001-12-14T00:00:00","date_gmt":"2001-12-13T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-m-m-george-on-14-december-2001"},"modified":"2018-03-09T16:54:18","modified_gmt":"2018-03-09T11:24:18","slug":"commissioner-of-income-tax-vs-m-m-george-on-14-december-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-m-m-george-on-14-december-2001","title":{"rendered":"Commissioner Of Income Tax vs M.M. George on 14 December, 2001"},"content":{"rendered":"
Kerala High Court<\/div>\n
Commissioner Of Income Tax vs M.M. George on 14 December, 2001<\/div>\n
Author: C R Nair<\/div>\n
Bench: S Sankarasubban, C R Nair<\/div>\n<\/p>\n
<\/pre>\n
JUDGMENT<\/p>\n
C.N. Ramachandran Nair, J.<\/p>\n
1. This reference is at the instance of the Commissioner of Income-tax, Calicut.
\nQuestion of law referred is whether on the facts and in the circumstances of the case,
\nthe Tribunal is justified in holding that the income below the taxable limit of any previous
\nyear is not to be included as the undisclosed income of the block period for the purpose
\nof Section 158 BC, even though such income has not been declared by the assessee by
\nfiling the return of income?\n<\/p>\n
2. The assessee is an individual deriving income from various business activities
\nincluding a grocery shop, plying of lorries on hire and also income from agricultural
\nproperties. The Department conducted a search under Section 132 of the Income Tax Act
\nin the residential premises of the assessee on 22.11.1995. In response to a notice
\nissued under Section 158 BC, the assessee filed return showing undisclosed income of
\nRs. 88,500\/- for the block period from 1.4.1985 to 22.11.1995. The Assessing Officer
\ncompleted the assessment determining the total undisclosed income of the block period
\nat Rs. 7,22,232\/-. As the assessee had not previously paid tax, no deduction was
\nallowed from the income of the assessee. Aggrieved by the assessment under
\nundisclosed income of Rs. 7,22,232\/-, the assessee preferred appeal before the Tribunal.\n<\/p>\n
3. Before the Tribunal, the assessee raised many contentions. One of the
\ncontentions was that the Assessing Officer was not correct in including the income
\nbelow the taxable limit as the undisclosed income for the purpose of assessment under
\nSection 158 BC. Since the income for the years 1986-87 and 1987-88 were below the
\ntaxable limit the assessee has not cared to file the return of the income. This contention
\nwas accepted by the Tribunal. The Tribunal also allowed certain other deductions and
\ndirected the Assessing Officer to look into the matter. The Revenue has referred to
\nthe question with regard to the non-inclusion of the income of the above two years for
\nassessment. From the assessment order, the following is revealed:\n<\/p>\n
  Asstt. Year 1986-87:\n<\/p>\n
Undisclosed income returned by the assessee\t\t\tRs. 18,000.00
\n Asstt. Year 1987-88
\nUndisclosed income returned by the assessee\t\t\tRs. 18,000.00
\n Asstt. Year 1988-89
\nundisclosed income returned\t\t\t\t47,000.00
\nAdd: other sources for shortage of cash\t\t\t 23,669.00
\nTotal undisclosed income\t\t\t\t\tRs. 40,669.00
\n Asstt. Year 1989-90
\nUndisclosed income returned\t\t\t\t17,000.00
\nShort term capital gain\t\t\t\t\t 37,768.00
\nTotal undisclosed income\t\t\t\t\tRs. 54,768.00
\n Asstt. Year 1990-91:\n<\/p>\n
House property income\t\t\t\t\t5,000.00\nBusiness income and other sources for\nshortage in cash flow\t\t\t\t\t 86,157.00\n\t\t\t\t\t\t\t91,157.00\nLess: Return Income\t\t\t\t\t22,000.00\nTotal undisclosed income\t\t\t\t\tRs. 69,157.00\n Asstt. Year 1991-92:\nHouse property income\t\t\t\t\t5,000.00\nBusiness income\t\t\t\t\t\t 62,500.00\n\t\t\t\t\t\t\t67,500.00\nLess: Returned Income\t\t\t\t\t62,500.00\nUndisclosed income\t\t\t\t\t\tRs. 5,000.00\n Asstt. Year 1992-93:\nHouse property income\t\t\t\t\t5,000.00\nBusiness income\t\t\t\t\t\t 50,000.00\n\t\t\t\t\t\t\t55,000.00\nLess: Returned income\t\t\t\t\t 50,000.00\nUndisclosed income\t\t\t\t\t\tRs. 5,000.00\n Asstt. Year 1993-94:\nHouse property income\t\t\t\t\t5,000.00\nBusiness income\t\t\t\t\t\t 50,000.00\nUndisclosed income\t\t\t\t\t\tRs. 55,000.00\n Asstt. Year 1994-95:\nHouse property income \t\t\t\t\t5,000.00\nBusiness income (shortage in cash flow)\t\t\t 3,22,888.00\n\t\t\t\t\t\t\t3,27,888.00\nLess: Depreciation Lorry \t\t\t\t 17,500.00\n(Cost Rs. 35,000)\nUndisclosed income\t\t\t\t\t\tRs. 3,10,388.00\n Asstt. Year 1995-96:\nHouse property income\t\t\t\t\t5,000.00\nBusiness income \t\t84,000\/-\nLess: Depreciation\t\t 8,750\/-\n\t\t\t\t\t\t\t 75,250.00\nUndisclosed income \t\t\t\t\t\tRs. 80,250.00\n Asstt. Year 1996-97: (upto 22.11.95)\nHouse property income\t\t\t\t\t5,00.00\nBusiness income\t\t\t64,000\/-\nLess: Depreciation for\neight months)\t\t\t 3,000\/-\n\t\t\t\t\t\t\t 61,000.00\nUndisclosed income\t\t\t\t\t\tRs. 66,000.00\nSummary of the undisclosed income:-\n Asstt. Year\t1986-87\t\tRs. 18,000.00\n\t\t1987-88\t\tRs. 18,000.00\n\t\t1988-89\t\tRs. 40,669.00\n\t\t1989-90\t\tRs. 54,768.00\n\t\t1990-91\t\tRs. 69,157.00\n\t\t1991-92\t\tRs. 5,000.00\n\t\t1992-93\t\tRs. 5,000.00\n\t\t1993-94\t\tRs. 55,000.00\n\t\t1994-95 \tRs. 3,10,388.00\n\t\t1995-96 \tRs. 80,250.00\n\t\t1996-97 \t Rs. 66,000.00\n\t\t(Upto 22.11.95)\nNet undisclosed income \t 7,22,232.00\nfor the block period\n<\/pre>\n
The assessment for the block period is completed as under:\n<\/p>\n
Net undisclosed income for the block period\t7,22,232.00
\n\t\t\t\t\t\tr.o.t.<\/p>\n
\n\t\t\t\t\t\t7,22,230.00\n\t\nTax at the rate of 60% \t\t\t\t 4,44,338.00 \n \n\n<\/pre>\n
4. The case of the assessee is that for the periods 1986-87 and 1987-88, since
\nthe income was less than the assessable limit, that income cannot be taken into
\nconsideration. The Tribunal accepted this contention. Chapter XIVB of the Income
\nTax Act deals with special procedure for assessment of search cases. The block
\nperiod was the period comprised in previous years relevant to 10 assessment years
\npreceding the previous year in which the search was conducted. Section 158B(b) of the
\nAct defines undisclosed income, which says thus: “undisclosed income” includes any
\nmoney, bullion, jewellery or other valuable article or thing or any income based on any
\nentry in the books of account or other documents or transactions, where such money,
\nbullion, jewellery, valuable article, thing, entry in the books of account or other document
\nor transaction represents wholly or partly income or property which has not been or
\nwould not have been undisclosed for the purpose of this Act”. Assessment regarding
\nundisclosed income is dealt with Section 158BA of the Act. Section 158BA(2) of the Act
\nsays that the total undisclosed income relating to the block period shall be charged to
\ntax, at the rate specified in Section 113, as income of the block period irrespective of the
\nprevious year or years to which such income relates and irrespective of the fact
\nwhether regular assessment for any one or more of the relevant assessment years is
\npending or not. Section 158BB deals with computation of undisclosed income of the block
\nperiod. It says that the undisclosed income of the block period shall be the aggregate
\nof the total income of the previous years falling within the block period computed, in
\naccordance with the provisions of Chapter IV on the basis of evidence found as a
\nresult of search or requisition of books of account or documents and such other materials
\nor information as are available with the Assessing Officer, as reduced by the aggregate
\nof the total income, or as the case may be, as increased by the aggregate of the losses
\nof such previous years, determined. That Section deals with the following:\n<\/p>\n
“(a) where assessments under Section 143 or Section 144 or Section 147 have been concluded, on the basis
\nof such assessments;\n<\/p>\n
(b) where returns of income have been filed under Section 139 or Section 147 but assessments have
\nnot been made till the date of search or requisition, on the basis of the income disclosed
\nin such returns;\n<\/p>\n
(c) where the due date for filing a return of income has expired but no return of income
\nhas been filed, as nil,<\/p>\n
(d) where the previous year has not ended or the date of filing the return of income under
\nSub-section (1) of Section 139 has not expired, on the basis of entire relating to such income or
\ntransactions as recorded in the books of account and other documents maintained in
\nthe normal course on or before the date of the search or requisition relating to such
\nprevious years;\n<\/p>\n
(e) where any order of settlement has been made under Sub-section (4) of Section 245D, on the basis
\nof such order;\n<\/p>\n
(f) where an assessment of undisclosed income had been made earlier under Clause (c)
\nof Section 158BC, on the basis of such assessment”.\n<\/p>\n
5. Contention of the learned counsel for the Revenue is that Section 158B contained in
\nChapter XIV of the Income Tax Act deals with special procedure for block assessment.
\nLearned counsel submitted that in the block assessment, a particular period is fixed
\nand the assessment is made of the total income for this block period, which was
\n10 years at the relevant time. Tax is charged as per Section 113, which says that the total
\ndisclosed income of the block period, determined under Section 158BC, shall be chargeable
\nto tax at the rate of sixty per cent. Hence, learned counsel submitted that there is no
\nroom for finding out whether the income for each of the years was below the taxable
\nlimit or not. The only deduction which the assessee is entitled is as provided
\nunder Section 158BB Clauses (a) to (f). On the other hand, learned counsel for the assessee
\nsubmitted that it is true that the assessment was for a block period. But there may be
\ncases where in a particular year the income of the assessee would be less than the
\nassessable income, that income should not be taken into consideration for the purpose
\nof total income, as that would be against him. Learned counsel also brought to our
\nnotice Form 2B, which is the relevant form for block assessment. In Note 5 to Form
\n2B, it is stated thus “Give the details in respect of the previous year on the basis of
\nassessment order if the assessment\/prima facie adjustment has been completed. Else,
\ngive the details on the basis of return of income filed. For the previous year which has
\nnot ended or for which the date of filing of the return under Section 139(1) has not expired
\nand that you are in a position to prove to the satisfaction of the Assessing Officer that
\nsuch income or the transactions relating to such income have been recorded in the
\nbooks of account and documents maintained in the normal course, such income is to
\nbe indicated against that previous year. For any year, if the return has not been
\nfurnished for the reason that the taxable income was not above the maximum amount
\nnot chargeable to tax, the total income is to be mentioned against that previous year”.\n<\/p>\n
6. According to us, the note does not state as contended by the learned counsel
\nfor the assessee. As a matter of fact, the note specifically states that even though the
\nreturn is not filed on the ground that the total income is below the taxable limit, the total
\nincome has to be mentioned against the previous year. Further it is well known that
\neven if the note contains anything, which is in consistent with the Section, then the
\nSection will prevail. Hence, according to us, on the basis of the note, the Section
\ncannot be interpreted. In this context, we refer to a decision of the Gujarat High
\nCourt reported in Khandubhai Vasanji Desai and Ors. v. Deputy Commissioner of
\nIncome Tax and Anr., 236 ITR 73, which says as follows: “Chapter XIV devises a
\nspecial procedure for assessing the undisclosed income. The persons whose
\nundisclosed income is already detected in search proceedings is a valid reason for
\nasking him to declare in the return whether he had any other undisclosed income. The
\nblock period is only of ten years which is not more onerous than the upper period of
\nten years for initiating assessment proceedings for income escaping assessment by
\nissuing notice under Section 148 read with Section 149”. According to us, the reasoning given by
\nthe Tribunal cannot be accepted. What is taxed is the income for the block period.
\nThe rate of tax is different from the rate of tax in the usual procedure. What Section
\nsays is that the income has to be ascertained as per Chapter XIV of the Act. In
\ncertain cases, the total income has been reduced if there has been assessment or
\ncircumstances mentioned in Section 158 BC. When the assessment is for a block period,
\nthen it is not necessary to find out whether the income was below the taxable limit.\n<\/p>\n
7. In the above view of the matter, we answer the question referred in the
\nnegative in favour of the Department and against the assessee.<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court Commissioner Of Income Tax vs M.M. George on 14 December, 2001 Author: C R Nair Bench: S Sankarasubban, C R Nair JUDGMENT C.N. Ramachandran Nair, J. 1. This reference is at the instance of the Commissioner of Income-tax, Calicut. Question of law referred is whether on the facts and in the circumstances […]<\/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":[8,21],"tags":[],"class_list":["post-180697","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nCommissioner Of Income Tax vs M.M. 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