{"id":187977,"date":"2005-12-13T00:00:00","date_gmt":"2005-12-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-sri-chamundeswari-on-13-december-2005"},"modified":"2014-11-24T15:03:21","modified_gmt":"2014-11-24T09:33:21","slug":"the-commissioner-of-income-tax-vs-sri-chamundeswari-on-13-december-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-sri-chamundeswari-on-13-december-2005","title":{"rendered":"The Commissioner Of Income Tax vs Sri Chamundeswari on 13 December, 2005"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs Sri Chamundeswari on 13 December, 2005<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS           \n\nDATED: 13\/12\/2005  \n\nCORAM   \n\nTHE HON'BLE MR. JUSTICE K. RAVIRAJA PANDIAN         \nAND  \nTHE HON'BLE MR. JUSTICE P.P.S. JANARTHANA RAJA          \n\nT.C.NO. 244 OF 2001  \n\nThe Commissioner of Income Tax  \nChennai.                                                ... Appellant\n\n-Vs-\n\nSri Chamundeswari  \n10, Muthupandiyan Avenue  \nMadras.                                                 ... Respondent\n\n\nFor Appellant  : Mrs. Pushya Sitaraman\n                  Senior Standing Counsel\n                  for Income Tax Department\n\nFor Respondent    : Mr. N. Quadir Hoseyn\n\n:ORDER  \n<\/pre>\n<p>(Order of the Court was made by P.P.S. Janarthana Raja, J.)<\/p>\n<p>        At the instance of the revenue,  the  Income  Tax  Appellate  Tribunal<br \/>\nreferred  the  following  question said to arise out of its order in ITA 3 542<br \/>\n(MAD)\/90, for the opinion of this Court in pursuance to the directioni of this<br \/>\nCourt under Section 256(2) of the Income Tax Act.\n<\/p>\n<p>&#8221; Whether on the facts and in the circumstances of the case  and  taking  into<br \/>\naccount  the  Supreme  Court&#8217;s  decision  in  102 ITR 287 and 189 ITR 285, the<br \/>\nAppellate Tribunal was right in law in cancelling the reassessment made in the<br \/>\ncase for the assessment year 1980-81 ?&#8221;\n<\/p>\n<p>        2.      The brief facts relating to the above reference are as under:<br \/>\n        The assessee respondent was doing business in production and  sale  of<br \/>\ncimenatography films.    The  relevant  assessment  year  is  1980-81  and the<br \/>\ncorresponding accounting year ended as on 30.6.1979.  The respondent  assessee<br \/>\nby  his return on income, on 05.1`2.1980, admitted a loss of Rs.1,01,120\/- and<br \/>\nthe original assessment was completed under  Section  143(3)  determining  the<br \/>\nloss at  Rs.91,120\/-  on  31.03.1983.    Subsequent  to  the completion of the<br \/>\nassessment, the Assessing Officer noticed that  the  respondent  assessee  had<br \/>\nfiled  a letter dated 19.3.1983 on 24 .3.1983 in which it had offered a credit<br \/>\nof Rs.5000\/- standing in the name of Smt.  Girija Pakriswamy as income of  the<br \/>\nrespondent  assessee  and  the same was omitted to be taken into consideration<br \/>\nwhile completing the assessment.  In view of this, the assessment was reopened<br \/>\nunder Section 147 and in its proceedings, the amount of Rs.5000\/- was added to<br \/>\nthe total income of the respondent  assessee.    In  addition,  the  Assessing<br \/>\nOfficer  has  made  some  other  addition  treating  them as income from other<br \/>\nsources.  Aggrieved by this, the respondent assessee preferred  an  appeal  to<br \/>\nthe Deputy  Commissioner  of Income Tax Appeals.  The said Deputy Commissioner<br \/>\nof Income Tax Appeals, was of the view that the reopening  of  the  assessment<br \/>\nunder  Section  147(b) was valid and he accordingly confirmed the order of the<br \/>\nreassessment made by the Assessing Officer under Section  147  (b)  read  with<br \/>\nSection 143  (3).   Aggrieved by the said order, the respondent assessee filed<br \/>\nan appeal to the Income Tax Appellate Tribunal and submitted that the invoking<br \/>\nthe provisions of Section 147 (b) and making reassessment was  not  justified.<br \/>\nThe  learned  Department  Representative  supported  the  order  of the Deputy<br \/>\nCommissioner of Income Tax and maintained that the same was not called for any<br \/>\ninterference.  The Income Tax Appellate Tribunal held that  it  would  not  be<br \/>\nopen  to  the Assessing Officer to invoke the provisions of Section 147 (b) on<br \/>\nthe ground that invoking  of  jurisdiction  under  Section  147  (b)  was  not<br \/>\njustified  and  accordingly,  cancelled  the reassessment made on the basis of<br \/>\nsuch reopening.\n<\/p>\n<p>        3.      The revenue filed a Reference Application  before  the  Income<br \/>\nTax  Appellate  Tribunal  under  Section  256  (1)  of the Act, requesting the<br \/>\nTribunal, referred the above mentioned question to this Court for its opinion.<br \/>\nThe Income Tax Appellate Tribunal rejected the Reference  Application  on  the<br \/>\nground  that  there  is  no  question  of  law  arise  out of the order of the<br \/>\nTribunal.  Later, the Revenue filed a petition under Section 256  (2)  of  the<br \/>\nAct,  requesting  this  Court  to  give direction to the Tribunal to refer the<br \/>\nmatter to the High Court for its opinion.  In pursuance of  this  Court  Order<br \/>\ndated 26.03.1998 in TCP 438 of 19 97, the Tribunal referred the above question<br \/>\nof law.\n<\/p>\n<p>        4.      The  learned  counsel  for  the  Department submitted that the<br \/>\nassessee has filed a letter dated 19.03.1983 on 24.03.1983  in  which  it  had<br \/>\noffered a credit of Rs.5,000\/- in the name of Smt.Girija Pakriswamy as income.<br \/>\nThe  said  letter  was  not  placed by the Assessing Officer in the records or<br \/>\nmight have been misplaced and  consequently  it  was  found  that  the  amount<br \/>\noffered as  income  for  the  assessment  was not considered.  Thus, there was<br \/>\ninformation from the documents that the income chargeable to tax  has  escaped<br \/>\nassessment.  The information that the income has escaped income tax assessment<br \/>\nhad  come  to  the  knowledge  on  the bare facts of the case and there was no<br \/>\nreconsideration and change of opinion of the material on record and  for  this<br \/>\nproposition, he relied on the following decisions of the Apex Court.\n<\/p>\n<p>        a)      Vol.102 I.T.R.  287 (SC) (Kalyanji Mavji and Co.  Vs.<br \/>\nCommissioner of Income Tax).\n<\/p>\n<p>        b)      Vol.189 I.T.R.  285 (SC) (A.L.A.  Firm Vs.  Commissioner of<br \/>\nIncome Tax).\n<\/p>\n<p>        5.      On the other hand,  the  learned  counsel  appearing  for  the<br \/>\nrespondent  assessee  submitted  that  the information regarding the credit of<br \/>\nRs.5,000\/- standing in the name of Smt.Girija Pakriswamy was available  before<br \/>\nthe Assessing Officer and if the Assessing Officer due to mistake or otherwise<br \/>\nhad  failed to take note of this fact while making the assessments, it was not<br \/>\nopen to the Assessing Officer to reopen the assessment under Section 147  (b).<br \/>\nTherefore,  invoking  the provision of Section 147 (b) making reassessment was<br \/>\nnot justified.    It  is  also  submitted  that  an  error  discovered  on   a<br \/>\nreconsideration  of  the  same  material  does not give him that power and for<br \/>\nthis, he relied on the Apex Court Judgment reported in  Vol.119  I.T.R.    996<br \/>\n(Indian and  Eastern  Newspaper  Society  Vs.  Commissioner of Income Tax, New<br \/>\nDelhi), to support his proposition.\n<\/p>\n<p>        6.      We have heard the arguments advanced by both the parties.  The<br \/>\nletter dated 19th March 1983 was placed  before  us.    The  said  letter  was<br \/>\naddressed to the Assessing Officer and the same was received by the Officer on<br \/>\n24.03.1984.  The letter reads as follows:\n<\/p>\n<p>&#8220;In  the  course  of  hearing  u\/s  143(2), you doubted the genuineness of the<br \/>\nfollowing loan claimed:\n<\/p>\n<p>1.   Mrs.Girija Pakkiriswamy &#8211;  Rs.5,000\/-\n<\/p>\n<p>It has to be pointed out that the former accountant apears to have  made  this<br \/>\nentry without  any  basis.    This  may  please  be  added without levy of any<br \/>\npenalty.\n<\/p>\n<p>Be pleased to condone.&#8221;\n<\/p>\n<p>        From a reading of the above letter, it  is  clear  that  there  was  a<br \/>\nhearing under  Section 143 (2).  At the time of hearing, the Assessing Officer<br \/>\ndoubted the genuineness of the loan claimed by the respondent assessee.   This<br \/>\nfact  clearly  indicates  that  there  was  enquiry  at  the  time of original<br \/>\nassessment proceedings.  In consequence of the enquiry, the above said  letter<br \/>\nwas addressed  to the Assessing Officer.  The only grievance by the Department<br \/>\nwas that, the said letter was  omitted  to  consider.    Hence,  reopening  is<br \/>\njustified.   When  the  enquiry  is made by the Assessing Officer, the officer<br \/>\nought to have considered the purpose of making original assessment.    He  did<br \/>\nnot  act  upon  at  the  time  of  original assessment eventhough the relevant<br \/>\nmaterials were available at the time of original assessment.   In  consequence<br \/>\nof the enquiry, the respondent assessee wrote a letter dated 19.3.1983 stating<br \/>\nthat  the  entry  was  made by the former Accountant without any basis and the<br \/>\nsame may be added without levy of any penalty.  The said letter was  filed  at<br \/>\nPage No.52  of the Miscellaneous Record of the Assessing Officer.  The learned<br \/>\ncounsel for the Department did not deny that the said letter  was  not  filed.<br \/>\nIt  is filed with the Department and the same was also available at Page No.52<br \/>\nof the Miscellaneous Record.  We have also seen the reasons  recorded  by  the<br \/>\nAssessing Officer for the purpose of reopening the assessment.  The reason was<br \/>\nrecorded  on  22.11.1984  in  which it is stated that the said letter was kept<br \/>\nseparately and omitted to be considered while  completing  the  assessment  on<br \/>\n31.03.1983.  Before even the said letter was filed by the respondent assessee,<br \/>\nthere  was  enquiry  relating  to  the  genuineness  of the loan of Rs.5,000\/-<br \/>\nstanding in the name of Mrs.Girija Pakriswamy and the Assessment  Officer  did<br \/>\nnot proceed  further.    After  the  completion of the assessment, the Officer<br \/>\ncannot rely on the fact that they have omitted to  consider  the  said  letter<br \/>\nwhich was kept in different file.\n<\/p>\n<p>        7.      We are of the view that the information pertaining to the cash<br \/>\ncredit of Rs.5,000\/- was already with the Asessing Officer at the time he made<br \/>\nthe  original  assessment and there is no fresh information available with the<br \/>\nasessing Officer enabling him to invoke the provision under  Section  147  (b)<br \/>\nand as such, reopening of assessment under Section 147 was unjustified.\n<\/p>\n<p>        8.      In  view  of  the  said factual position, we have answered the<br \/>\nabove question in favour of the assessee and the above tax case filed  by  the<br \/>\nrevenue is dismissed.  No costs.\n<\/p>\n<p>kb\/km <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court The Commissioner Of Income Tax vs Sri Chamundeswari on 13 December, 2005 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13\/12\/2005 CORAM THE HON&#8217;BLE MR. JUSTICE K. RAVIRAJA PANDIAN AND THE HON&#8217;BLE MR. JUSTICE P.P.S. JANARTHANA RAJA T.C.NO. 244 OF 2001 The Commissioner of Income Tax Chennai. &#8230; Appellant -Vs- Sri [&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":[8,13],"tags":[],"class_list":["post-187977","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commissioner Of Income Tax vs Sri Chamundeswari on 13 December, 2005 - Free Judgements of Supreme Court &amp; 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-sri-chamundeswari-on-13-december-2005\" \/>\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 vs Sri Chamundeswari on 13 December, 2005 - Free Judgements of Supreme Court &amp; 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