{"id":193342,"date":"2008-08-29T00:00:00","date_gmt":"2008-08-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-national-plastics-vs-the-income-tax-officer-on-29-august-2008"},"modified":"2017-10-13T06:44:12","modified_gmt":"2017-10-13T01:14:12","slug":"ms-national-plastics-vs-the-income-tax-officer-on-29-august-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-national-plastics-vs-the-income-tax-officer-on-29-august-2008","title":{"rendered":"M\/S. National Plastics &#8230; vs The Income Tax Officer on 29 August, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Bombay High Court<\/div>\n<div class=\"doc_title\">M\/S. National Plastics &#8230; vs The Income Tax Officer on 29 August, 2008<\/div>\n<div class=\"doc_bench\">Bench: A.P. Deshpande<\/div>\n<pre>                                         1\n\n            IN THE HIGH COURT OF JUDICATURE AT BOMBAY\n                ORDINARY ORIGINAL CIVIL JURISDICTION\n\n\n\n\n                                                                               \n                 INCOME TAX APPEAL NO.404 OF 2005\n\n\n\n\n                                                       \n    M\/s. National Plastics Industries,                    .. Appellant\n    A-59, MIDC Industrial Area,\n    Andheri (East),\n\n\n\n\n                                                      \n    Mumbai- 400 093.\n\n              versus\n\n\n\n\n                                            \n    The Income Tax Officer,                               .. Respondent\n    Ward 22(8),               \n    Aaykar Bhavan,\n    Mumbai-400 020.\n                             \n    Mr. Vipul Shah for the appellant.\n    Mr. R. Ashokan for the respondent.\n           \n\n\n                                     CORAM : SWATANTER KUMAR, C.J. &amp;\n                                                       A.P. DESHPANDE, J.\n        \n\n\n\n                                    \n    DATE OF RESERVING THE JUDGMENT :        12TH  AUGUST, 2008\n    DATE OF PRONOUNCING THE JUDGMENT :  29TH  AUGUST, 2008\n\n\n\n\n\n    JUDGMENT (PER SWATANTER KUMAR, C.J.)\n<\/pre>\n<p>              Aggrieved from the order of the Commissioner of Income<\/p>\n<p>    Tax   (Appeals),   the   Assessee  as  well  as  Revenue   Department  had<\/p>\n<p>    filed appeals being ITA 2000\/M\/1996 and ITA 2550\/M\/1996 in relation<\/p>\n<p>    to the Assessment Year 1992-1993 respectively. Both these appeals<\/p>\n<p><span class=\"hidden_text\">                                                       ::: Downloaded on &#8211; 09\/06\/2013 13:47:00 :::<\/span><br \/>\n<span class=\"hidden_text\">                                                2<\/span><\/p>\n<p>    were dismissed. The Assessee has questioned the correctness of the<\/p>\n<p>    order impugned in the present appeal primarily on the ground that the<\/p>\n<p>    Tribunal has erred in law in rejecting the book result of the appellant<\/p>\n<p>    while invoking the provisions of section 145 of the Income Tax Act<\/p>\n<p>    and confirming the addition of Rs. 45,27,208\/- on account of alleged<\/p>\n<p>    undisclosed gross profit. According to the Assessee, these questions<\/p>\n<p>    of   law   arise   for   determination   out   of   the   finding   of   the   Tribunal.\n<\/p>\n<p>    Reliance   was   placed   upon   the   judgment   of   the   Supreme   Court   in<\/p>\n<p>    <a href=\"\/doc\/1393005\/\">Commissioner of Income-Tax, Bihar and Orissa v. S.P. Jain,<\/a>  (1973) 87<\/p>\n<p>    ITR 370(SC) that where the Appellate Tribunal had misunderstood the<\/p>\n<p>    statutory language or has arrived at a finding on no evidence, proper<\/p>\n<p>    construction of statutory language being the matter of law and where<\/p>\n<p>    the   Tribunal   acts   with   material   irregularity,   the   findings   would   be<\/p>\n<p>    vitiated and the High Court would have jurisdiction to interfere  in the<\/p>\n<p>    findings of the Tribunal.\n<\/p>\n<p>    2.          Dealing with the contentions raised before it, the Tribunal<\/p>\n<p>    noticed that the Assessing Officer after rejecting the trading results as<\/p>\n<p><span class=\"hidden_text\">                                                                ::: Downloaded on &#8211; 09\/06\/2013 13:47:00 :::<\/span><br \/>\n<span class=\"hidden_text\">                                              3<\/span><\/p>\n<p>    reflected   in   the   Books   of   Account   determined   the   sales   of   the<\/p>\n<p>    Assessee  and   applied   the   gross   profit   rate   of   25%   as   against   7%<\/p>\n<p>    shown by the Assessee and this led to addition of Rs.61,21,344\/-. It<\/p>\n<p>    was reduced by the Tribunal to Rs.45,00,000\/- upon appeal.   It also<\/p>\n<p>    noticed the deficiencies pointed out by the Assessing Officer in the<\/p>\n<p>    Books of Account stating the principle that certain amount of guess<\/p>\n<p>    work  may have to be applied in such cases,  so far as exercise  of<\/p>\n<p>    power   by   Assessing   Officer   is   bonafide.   Once   the   authorities   had<\/p>\n<p>    come   to   the   conclusion   that   books   of   account   were   not   properly<\/p>\n<p>    maintained and suffered from deficiencies, the Assessing Officer was<\/p>\n<p>    justified   in   computing   income   on   reasonable   basis   in   appropriate<\/p>\n<p>    manner.\n<\/p>\n<p>    3.          It   is   relevant   to   refer   to    Dhondiram   Dalichand   v.\n<\/p>\n<p>    Commissioner of Income-Tax, Poona, 1971 ITR 609, where the Division<\/p>\n<p>    Bench   of   this   court   assessing   facts   of   the   case   concluded   that<\/p>\n<p>    absence of qualitative tally about stocks of purchase and sale were<\/p>\n<p>    sufficient material to enable the department to proceed to assess the<\/p>\n<p><span class=\"hidden_text\">                                                             ::: Downloaded on &#8211; 09\/06\/2013 13:47:00 :::<\/span><br \/>\n<span class=\"hidden_text\">                                                 4<\/span><\/p>\n<p>    profits of the assessee.  The court observed that Income Tax Officer<\/p>\n<p>    need not make explicit statement showing that method of accounting<\/p>\n<p>    employed  by assessee is such that profits made cannot be properly<\/p>\n<p>    deduced   therefrom.     It   is   sufficient   if   his   order   has   the   effect   of<\/p>\n<p>    impliedly recording such a finding.  These observations are relevant in<\/p>\n<p>    view of the finding of the Assessing Officer that in absence of stock<\/p>\n<p>    register as also the quantitative details of the stock of finished goods it<\/p>\n<p>    was   not   possible   to   verify   correctness   of   stock   shown   by   the<\/p>\n<p>    assessee.\n<\/p>\n<p>    4.          The question raised in this case is squarely covered by the<\/p>\n<p>    judgment   of   the   Supreme   court   in  Commissioner   of   Income-tax   v.\n<\/p>\n<p>    McMillan   and   Co.,   AIR   1958   SC   207   where   the   Supreme   Court<\/p>\n<p>    observed that if true income, profit and gains cannot be  ascertained<\/p>\n<p>    on the basis of assessee&#8217;<br \/>\n                            s method or where no method is regularly<\/p>\n<p>    employed,   the   income   must   be   computed   upon   such   basis   and   in<\/p>\n<p>    such manner as the Income Tax Officer may determine.\n<\/p>\n<p><span class=\"hidden_text\">                                                                  ::: Downloaded on &#8211; 09\/06\/2013 13:47:00 :::<\/span><br \/>\n<span class=\"hidden_text\">                                              5<\/span><\/p>\n<p>    5.          <a href=\"\/doc\/1819721\/\">In   United   Commercial   Bank,   Calcutta   v.   Commissioner   of<\/p>\n<p>    Income<\/a> tax, W.B.-III, Calcutta, (1999) 8 SCC 338, the Supreme Court<\/p>\n<p>    went to the extent of holding that under section 145 of the Act, in a<\/p>\n<p>    case   where   accounts   are   correct   and   complete  but  the   method<\/p>\n<p>    employed is such that in the opinion of the Income tax Officer, the<\/p>\n<p>    income cannot be properly deduced therefrom,  the computation shall<\/p>\n<p>    be made in such manner and on such basis as the Income tax officer<\/p>\n<p>    may determine.\n<\/p>\n<p>    6.          In the present case, besides noticing the deficiencies in the<\/p>\n<p>    Books of Account, the Assessing Officer had also formed an opinion<\/p>\n<p>    that there were instances of various leakages of revenue in the Books<\/p>\n<p>    of Account and method of accounting applied was not proper.\n<\/p>\n<p>    7.          In face of this conclusion, in our opinion, no question of law<\/p>\n<p>    much   less   the   substantial   question   of   law   arises   for   consideration.\n<\/p>\n<p>    Appeal is dismissed.\n<\/p>\n<p><span class=\"hidden_text\">                                                              ::: Downloaded on &#8211; 09\/06\/2013 13:47:00 :::<\/span><br \/>\n<span class=\"hidden_text\">            6<\/span><\/p>\n<p>                 CHIEF JUSTICE<\/p>\n<p>               A.P. DESHPANDE, J.\n<\/p>\n<p><span class=\"hidden_text\">                     ::: Downloaded on &#8211; 09\/06\/2013 13:47:00 :::<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bombay High Court M\/S. National Plastics &#8230; vs The Income Tax Officer on 29 August, 2008 Bench: A.P. Deshpande 1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.404 OF 2005 M\/s. National Plastics Industries, .. Appellant A-59, MIDC Industrial Area, Andheri (East), Mumbai- 400 093. versus The [&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":[11,8],"tags":[],"class_list":["post-193342","post","type-post","status-publish","format-standard","hentry","category-bombay-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S. 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