{"id":184486,"date":"2010-01-07T00:00:00","date_gmt":"2010-01-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-smc-credit-limited-on-7-january-2010"},"modified":"2016-04-26T00:05:47","modified_gmt":"2016-04-25T18:35:47","slug":"the-commissioner-of-income-tax-vs-smc-credit-limited-on-7-january-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-smc-credit-limited-on-7-january-2010","title":{"rendered":"The Commissioner Of Income Tax – … vs Smc Credit Limited on 7 January, 2010"},"content":{"rendered":"
Delhi High Court<\/div>\n
The Commissioner Of Income Tax – … vs Smc Credit Limited on 7 January, 2010<\/div>\n
Author: Badar Durrez Ahmed<\/div>\n
             THE HIGH COURT OF DELHI AT NEW DELHI\n\n%                                      Judgment delivered on: 07.01.2010\n\n+            ITA 726\/2009\n\nTHE COMMISSIONER OF INCOME TAX - III                              ... Appellant\n\n                                      - versus -\n\nSMC CREDIT LIMITED                                              ... Respondent<\/pre>\n
Advocates who appeared in this case:\n<\/p>\n
For the Appellant       : Ms Rashmi Chopra\nFor the Respondent      : Mr O.S. Bajpai, Sr Advocate with Mr V.N. Jha and\n                          Mr Bibhuti Kumar Singh\n\nCORAM:-\nHON'BLE MR JUSTICE BADAR DURREZ AHMED\nHON'BLE MR JUSTICE SIDDHARTH MRIDUL\n\n<\/pre>\n
     1.    Whether Reporters of local papers may be allowed to
\n           see the judgment ?\n<\/p>\n
     2.    To be referred to the Reporter or not ?\n<\/p>\n
     3.    Whether the judgment should be reported in Digest ?<\/p>\n
BADAR DURREZ AHMED, J (ORAL)<\/p>\n
1.           In this appeal filed by the revenue against the order dated<\/p>\n
17.10.2008 passed by the Income-tax Appellate Tribunal in ITA<\/p>\n
No.1133\/Del\/06 pertaining to the assessment year 1998-99, the issue relates<\/p>\n
to the loss of Rs 18,06,620\/- claimed by the respondent \/ assessee as a<\/p>\n
trading loss on account of transactions in shares. The Assessing Officer as<\/p>\n
well as the Commissioner of Income-tax (Appeals) held that the shares in<\/p>\n
respect of which the loss is claimed were in the nature of investment and,<\/p>\n
therefore, the loss incurred in respect thereof would be capital loss and not a<\/p>\n
business \/ trading loss.\n<\/p>\n
ITA No.726\/2009                                                              Page No.1 of 5<\/span>\n<\/p>\n
 2.           The Income-tax Appellate Tribunal, however, found as a fact that<\/p>\n
the shares in question were held as stock-in-trade. The learned counsel for<\/p>\n
the revenue drew our attention to an order dated 12.10.2004, whereby the<\/p>\n
Appellate Tribunal, in respect of this very assessment year, had, in the first<\/p>\n
round, set aside the order dated 09.04.2001 passed by the Commissioner of<\/p>\n
Income-tax (Appeals), who had deleted the loss of Rs 18,06,620\/- incurred<\/p>\n
on the sale of the said shares and directed that the same be treated as a<\/p>\n
business loss instead of a capital loss as treated by the then Assessing<\/p>\n
Officer.    The Tribunal, in the first round, by virtue of its order dated<\/p>\n
12.10.2004, set aside the decision of the Commissioner of Income-tax<\/p>\n
(Appeals) and remanded the matter to the Assessing Officer with a direction<\/p>\n
to pass a reasoned order with specific reference to the material on record<\/p>\n
and to come to a conclusion afresh after giving a reasonable opportunity of<\/p>\n
being heard to the assessee.\n<\/p>\n<\/p>\n
3.           It is thereafter that the Assessing Officer re-examined the matter<\/p>\n
and came to the conclusion that the shares were held as investment and the<\/p>\n
same were shown to be investments in Schedule-4 of the balance sheet.<\/p>\n
Similarly, it was also pointed out in the assessment order that the shares,<\/p>\n
which were held as stock-in-trade for the purposes of earning business<\/p>\n
income, had been separately reflected by the assessee in Schedule-5 of the<\/p>\n
balance sheet. Thus, going by the presentation of the accounts and the<\/p>\n
balance sheet given by the assessee itself, the Assessing Officer held that<\/p>\n
the shares in question were held by the assessee not as stock-in-trade, but as<\/p>\n
an investment and consequently, the loss incurred in respect thereof would<\/p>\n
ITA No.726\/2009                                                     Page No.2 of 5<\/span>
\n be a capital loss and not a business or trading loss. The same view was<\/p>\n
taken by the Commissioner of Income-tax (Appeals) in his order dated<\/p>\n
14.02.2006.\n<\/p>\n<\/p>\n
4.           Being aggrieved by the fresh assessment and the order passed in<\/p>\n
appeal by the Commissioner of Income-tax (Appeals), the respondent \/<\/p>\n
assessee preferred the said appeal (ITA 1133\/Del\/06) before the Income-tax<\/p>\n
Appellate Tribunal pertaining to the assessment year 1998-99, which was<\/p>\n
allowed by the Tribunal by the order dated 17.10.2008, which is impugned<\/p>\n
before us. From the impugned order, it is apparent that on behalf of the<\/p>\n
assessee, it was argued that the presentation of accounts in the balance sheet<\/p>\n
for the assessment years 1996-97 and 1997-98 were identical to the<\/p>\n
presentation of accounts in the balance sheet in the current year, i.e.,<\/p>\n
assessment year 1998-99. More particularly, it was pointed out that in the<\/p>\n
earlier years also, though some of the shares were shown as investment,<\/p>\n
they, in fact, represented stock-in-trade. It had been contended before the<\/p>\n
Tribunal, on behalf of the assessee, that the frequency of transactions<\/p>\n
indicated that the assessee was dealing with the shares on the trading<\/p>\n
account and that the nomenclature of the entries in the books of accounts<\/p>\n
was not conclusive with regard to the actual nature of transactions. On the<\/p>\n
other hand, strong reliance was placed on the orders of the Assessing<\/p>\n
Officer and that of the Commissioner of Income-tax (Appeals) by the<\/p>\n
departmental representative.\n<\/p>\n<\/p>\n
5.           The Tribunal, after examining the records of the case and on a<\/p>\n
comparative analysis of the presentation of the accounts of transactions<\/p>\n
ITA No.726\/2009                                                    Page No.3 of 5<\/span>
\n done in the earlier years as well as the year in question, came to the<\/p>\n
conclusion that there had been no change in the fact situation with regard to<\/p>\n
the presentation of accounts. It was also found as a fact that the assessee<\/p>\n
had significant frequency in dealing with the shares and that the same really<\/p>\n
constituted stock-in-trade though they were shown as investment in the<\/p>\n
books of accounts. It was specifically noted that in the year in question,<\/p>\n
there were more than one hundred transactions in shares in which the loss<\/p>\n
had been incurred. The Tribunal found as a fact that the loss was a result of<\/p>\n
a systematic activity in relation to shares and, therefore, it came to the<\/p>\n
conclusion that the loss claimed by the assessee should have been accepted<\/p>\n
as a business loss. Consequently, the Tribunal accepted the assessee’s<\/p>\n
contention having regard to the facts and circumstances of the case as<\/p>\n
prevailing in the current year as well as that in the earlier years.<\/p>\n
6.           In view of the foregoing, we are of the opinion that the findings<\/p>\n
sought to be challenged before us are in the nature of factual findings and<\/p>\n
no question of law, what to speak of a substantial question of law, arises for<\/p>\n
our consideration. Although it was sought to be argued that a question on<\/p>\n
perversity could be framed, on going through the impugned order as well as<\/p>\n
the orders of the lower authorities, we do not find any substance in such a<\/p>\n
plea. A finding of fact has been returned with regard to the nature of the<\/p>\n
loss in respect of the year in question after the Tribunal examined the<\/p>\n
material on record.     Consequently, no interference is called for.          It is<\/p>\n
obvious that such factual matters require examination in the context of the<\/p>\n
ITA No.726\/2009                                                        Page No.4 of 5<\/span>
\n assessment year in question and the findings so recorded are relevant for<\/p>\n
that year. The fact situation may be different in future assessment years.<\/p>\n
7.           Anyhow, no substantial question of law arises for our<\/p>\n
consideration in this appeal. The same is dismissed.<\/p>\n
                                     BADAR DURREZ AHMED, J<\/p>\n
                                        SIDDHARTH MRIDUL, J
\nJanuary 07, 2010
\ndutt<\/p>\n
ITA No.726\/2009                                                    Page No.5 of 5<\/span>\n <\/p>\n","protected":false},"excerpt":{"rendered":"
Delhi High Court The Commissioner Of Income Tax – … vs Smc Credit Limited on 7 January, 2010 Author: Badar Durrez Ahmed THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 07.01.2010 + ITA 726\/2009 THE COMMISSIONER OF INCOME TAX – III … Appellant – versus – SMC CREDIT LIMITED … Respondent […]<\/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":[14,8],"tags":[],"class_list":["post-184486","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"\nThe Commissioner Of Income Tax - ... vs Smc Credit Limited on 7 January, 2010 - 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\/the-commissioner-of-income-tax-vs-smc-credit-limited-on-7-january-2010\" \/>\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 - 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