{"id":193946,"date":"1964-04-30T00:00:00","date_gmt":"1964-04-29T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-u-p-vs-kanpur-coal-syndicate-on-30-april-1964"},"modified":"2018-11-28T07:01:21","modified_gmt":"2018-11-28T01:31:21","slug":"commissioner-of-income-tax-u-p-vs-kanpur-coal-syndicate-on-30-april-1964","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-u-p-vs-kanpur-coal-syndicate-on-30-april-1964","title":{"rendered":"Commissioner Of Income-Tax, U.P vs Kanpur Coal Syndicate on 30 April, 1964"},"content":{"rendered":"
Supreme Court of India<\/div>\n
Commissioner Of Income-Tax, U.P vs Kanpur Coal Syndicate on 30 April, 1964<\/div>\n
Equivalent citations: 1965 AIR 325, \t\t 1964 SCR (6)\t 85<\/div>\n
Author: K Subbarao<\/div>\n
Bench: Subbarao, K.<\/div>\n
           PETITIONER:\nCOMMISSIONER OF INCOME-TAX, U.P., LUCKNOW\n\n\tVs.\n\nRESPONDENT:\nKANPUR COAL SYNDICATE\n\nDATE OF JUDGMENT:\n30\/04\/1964\n\nBENCH:\nSUBBARAO, K.\nBENCH:\nSUBBARAO, K.\nSHAH, J.C.\nSIKRI, S.M.\n\nCITATION:\n 1965 AIR  325\t\t  1964 SCR  (6)\t 85\n CITATOR INFO :\n D\t    1966 SC1148\t (7)\n F\t    1966 SC1536\t (3)\n R\t    1968 SC 317\t (14)\n R\t    1972 SC  83\t (13)\n R\t    1991 SC 241\t (5,7)\n\n\nACT:\nIncome\tTax-Assessment\ton  Association\t of  persons  or  on\nmembers\t individually-Option to appropriate  authority-Right\nof appeal, whether such assessee has-Powers of Tribunal\t and\nAppellate  Assistant Commissioner in Appeal-Income-tax\tAct,\n1922 (11 of 1922), xi. 3, 14(2) (b) 30, 31 and 33.\n\n\n\nHEADNOTE:\nIncome-tax  was assessed upon the total income in the  hands\nof  the\t respondent-assessee,  an  association\tof   several\npersons\t combined  together for the purpose of\tpurchase  of\ncoal  and its supply to customers for domestic purposes\t and\nother small scale industries.  The assessee claimed that  it\nshould not be assessed to tax as an association of  persons,\nbut  the  proportion  of the income in\tthe  hands  of\teach\nmembers of the association might be assessed to tax instead.\nThe Income-tax Officer refused this request and an appeal to\nthe  Appellate\tAssistant Commissioner was  dismissed.\t The\nIncome-tax  Appellate  Tribunal, on a further  appeal.\theld\nthat  though  the  Income-tax Officer had  power  to  assess\nincome\tof  the\t association of persons as such\t or  in\t the\nalternative on the individual members thereof in respect  of\ntheir proportionate share in the income, the tribunal had no\npower  under  the Act to direct the  Income-tax\t Officer  to\nexercise his power in one way or other.\t On a\n86\nreference,  the High Court held that the Appellate  Tribunal\nhad  power to set aside the Income-tax Officer's  assessment\nagainst\t the  association  and\tto  give  consequential\t and\nancillary   'directions\t to  the  said\tofficer\t to   assess\nindividuals.\nHELD:-(i) Section 3 of the Income-tax Act impliedly gives an\noption\tto  an\tappropriate authority to  assess  the  total\nincome\tof either the association of persons or the  members\nof such association individually.\nCommissioner  of  Income-tax v. Reddy  Mallaram,<\/a>  (1964)  51\nI.T.R. 285 (S.C.) followed.\n(ii) Such  an assessee has a right to appeal under s. 30  of\nthe  Act  against  the\torder  of  the\tIncome-tax   Officer\nassessing the association of persons instead of the  members\nindividually.\n(iii)\t  The  Appellate Tribunal has jurisdiction  to\tgive\ndirections  to\tthe  appropriate  authority  to\t cancel\t the\nassessment  made on the association of persons and  to\tgive\nappropriate  directions to the authority concerned  to\tmake\nfresh  assessment  on  the  members  of\t that\tassociations\nindividually.  The phraseology used both in s. 31 and s.  33\ndoes  not  restrict the powers of  the\tAppellate  Assistant\nCommissioner or the Appellate Tribunal; both have the  power\nof such direction.\n\n\n\nJUDGMENT:\n<\/pre>\n
CIVIL APPELLATE JURISDICTION: Civil Appeal No. 673 of 1963.
\nAppeal\tfrom  the judgment and decree  dated  September\t 22,
\n1960,  of  the\tAllahabad  High\t Court\tin  Income-tax\tMis-
\ncellaneous Case No. 188 of 1953.\n<\/p>\n
S. K. Kapur and R. N. Sachthey, for the appellant.
\nVeda Vyasa and Naunit Lal, for the respondent.
\nApril 30, 1964.\t The Judgment of the Court was delivered by
\nSUBBA  RAo, J.-The question for decision in this  appeal  is
\nwhether\t when  the  Income-tax\tOfficer\t in  his  discretion
\nassessed an association of persons to income-tax, the Appel-
\nlate  Assistant\t Commissioner in appeal\t or  the  Income-tax
\nAppellate  Tribunal  in further appeal can  set\t aside\tthat
\norder  and  direct  him\t to  assess  the  members  of\tthat
\nassociation individually.\n<\/p>\n
‘Me facts lie in a small compass and they areas follows: ‘Me
\nassessee consisted of several persons combined together\t for
\nthe purpose of purchasing coal in order to supply the
\n87<\/span>
\nsame  to  customers for domestic purposes  and\tother  small
\nscale industries.  For the assessment year 1948-49 the
\nIncome-tax Officer  levied tax upon the total income in the
\nhands of the said   association of persons.  The assessee
\nclaimed that in the circumstances of the case it should not
\nbe  assessed  to tax as an association of persons,  but\t the
\nproportion of the income in the hands of each of the members
\nof the association might be assessed to tax instead.  As the
\nIncome-tax  Officer  did not comply with this  request,\t the
\nassessee preferred an appeal to the Appellate Assistant Com-
\nmissioner, but it was dismissed.  On a further appeal to the
\nIncome-tax Appellate Tribunal, the Tribunal held that though
\nthe Income-tax Officer had the power to assess the income of
\nthe association of persons as such or in the alternative  on
\nthe  individual members thereof in respect of their  propor-
\ntionate share in the income,, it (the Tribunal) had no power
\nunder  the Act to direct the Income-tax Officer to  exercise
\nhis  rower in one way or other.\t The following question\t was
\nreferred  to the High Court, of Allahabad under s. 66(2)  of
\nthe Indian Income-tax Act, 1922:\n<\/p>\n
“If  in pursuance of s. 3 of the Indian Income-tax  Act\t the
\nIncome-tax  Officer levies the income tax in respect of\t the
\ntotal  income  of  the previous year of\t an  association  of
\npersons upon the said association of persons as a collective
\nunit,  whether\tthe  Tribunal is  competent  to\t direct\t the
\nIncome-tax  Officer to levy the income\ttax  proportionately
\nupon  the  individual  members of the  said  association  of
\npersons\t in respect of the proportionate income of  each  of
\nthe members consisting the said association of persons.”
\nA  Division Bench of the High Court held that the  Appellate
\nTribunal  had  power to sat aside the  Income-tax  Officer’s
\nassessment against the association and to give consequential
\nand  ancillary directions to the said Officer to assess\t the
\nIndividuals.\n<\/p>\n
Learned\t counsel  for the Revenue contends  that  under\t the
\nIndian\tIncome-tax Act, 1922, he reinafter called  the\tAct,
\nthe Income-tax Officer has no option but to assess the total
\n88<\/span>
\nincome\tof  the association of members, though\tthe  indivi-
\ndual’s\tshare in the income may be added to  his  individual
\nincome for the purpose of ascertaining his total income.  He
\nfurther\t argues that even if the Income-tax Officer has\t the
\noption to assess to income-tax the association of persons on
\nits  total  income  or the  individual\tmembers\t thereof  in
\nrespect\t of their proportionate share of the income,  if  he
\nhad  exercised\tthe option in one way or other\tneither\t the
\nAppellate  Assistant Commissioner in appeal nor the  Income-
\ntax Appellate Tribunal in further appeal has power to direct
\nthe  Incometax\tOfficer\t to exercise  his  discretion  in  a
\ndifferent  way;\t and for this conclusion he  seeks  to\tdraw
\nstrength from his further submission that no appeal lies  at
\nthe  instance  of the association of persons when  they\t are
\nassessed  as one unit on the ground that the Officer  should
\nhave   assessed\t  the  individual  members   of\t  the\tsaid
\nassociation.\n<\/p>\n
At  the\t outset it will be convenient to read  the  relevant
\nprovisions of the Act.\n<\/p>\n
Section 3. Charge of Income-tax:\n<\/p>\n
Where  any  Central  Act enacts\t that  income-tax  shall  be
\ncharged for any year at any rate or rates, tax at that\trate
\nor those rates shall be chareed for that year in  accordance
\nwith, and subject to the provisions, of, this Act in respect
\nof  the\t total income of the previous year  of\tevery  indi-
\nvidual, Hindu undivided family, company and local authority,
\nand  of every firm and other association of persons  or\t the
\npartners  of  the  firm or the members\tof  the\t association
\nindividually.\n<\/p>\n
Section\t  14. (2) The tax shall not be payable by an
\nassessee-\n<\/p>\n
(b)  if\t a member of an association of persons other than  a
\nHindu  undivided family, a company of a firm, in respect  of
\nany  portion of the amount which he is entitled\t to  receive
\nfrom  the  associa, tion on which the tax has  already\tbeen
\npaid by the association.\n<\/p>\n
89<\/span><\/p>\n
Section\t 30.  (1) Any assessee objecting to  the  amount  of
\nincome assessed under section 23  ……………………..
\nor the amount of tax determined under section 23
\nunder this Act\t   may appeal to
\nthe Appellate Assistant Commissioner against the  assessment
\nor against such refusal or order:\n<\/p>\n
Section\t 31.  (3) In disposing of an  appeal  the  Appellate
\nAssistant  Commissioner\t may,  in the case of  an  order  of
\nassessment,-\n<\/p>\n
(a)  confirm, reduce, enhance or annul the assessment, or\n<\/p>\n
(b)  set  aside\t the  assessment and  direct  the  Incometax
\nOfficer to make a fresh assessment after making such further
\ninquiry\t as  the  Income-tax  Officer  thinks  fit  or\t the
\nAppellate  Assistant  Commissioner  may\t direct,  a-,id\t the
\nIncome-tax  Officer  shall thereupon proceed  to  make\tsuch
\nfresh assessment and determine where necessary the amount of
\ntax payable on the basis of such fresh assessment.\n<\/p>\n
x     x\t     x\t   x\t x     x
\n(4)  Where as the result of an appeal any change is made  in
\nthe assessment of a firm or association of persons or a\t new
\nassessment  of a firm or associations of persons is  ordered
\nto  be\tmade,  the  Appellate  Assistant  Commissioner\t may
\nauthorise  the Income-tax Officer to amend  accordingly\t any
\nassessment made on\t      any partner of the firm or any
\nmember of the association.\n<\/p>\n
Section\t 3  imposes a tax upon a person in  respect  of\t his
\ntotal  income.\tThe persons on whom such tax can be  imposed
\n,are particularized therein, namely, Hindu undivided family,
\ncompany,  local\t authority, firm,  association\tof  persons,
\npartners  of  firm or members of  association  individually.
\nThe  section, therefore, does not in terms confer any  power
\non any particular officer to assess one of the
\n90<\/span>
\npersons\t described therein, but is only a  charging  section
\nimposing  the  levy  of\t tax  on  the  total  income  of  an
\nassessable entity described therein.  The section  expressly
\ntreats an association of persons and the individual  members
\nof  an association as two distinct and different  assessable
\nentities.  On the terms of the section the tax can be levied
\non  either  of\tthe  said  two\tentities  according  to\t the
\nprovisions  of the Act.\t There is no scope for the  argument
\nthat  under  s.\t 3  the assessment  shall  be  only  on\t the
\nassociation   of  persons  as  a  unit\tthough\tafter\tsuch
\nassessment  the\t share\tof ‘he income of a  member  of\tthat
\nassociation may be added to his other income under s.  14(2)
\nof the Act.  This construction would make the last words  of
\nthe section, viz., “members of the association individually”
\na surplusage.  This argument is also contrary to the express
\nprovisions  of\ts.  3, which mark out  the  members  of\t the
\nassociation  individually  as  a separate  entity  from\t the
\nassociation  of persons.  Income of every person whether  he
\nis a member of an association or not is liable to the charge
\nunder the head “‘every individual”.  Section 14(2) (b)\tonly
\nsays that if such an individual happens to be a member of an
\nassociation of persons which has already been assessed,\t the
\ntax would not be payable in
\nrespect\t of the share of his income again.  That  under\t the
\nAct  an assessment can be made on an association of  persons
\nas  a  unit  or, alternatively, on  the\t individual  members
\nthereof in respect of their respective shares of the  income
\nwas  assumed by this Court in Commissioner of Income-tax  v.
\nRaja  Reddy  Mallaram<\/a>(1).   We, therefore, hold\t that  s.  3
\nimpliedly  gives  an option to an appropriate  authority  to
\nassess the total income of either the association of persons
\nor the members of such association individually.
\nThe  next question is whether the said option is given\tonly
\nto  the\t Income-tax Officer and is denied to  the  Appellate
\nAssistant  Commissioner and the Appellate  Tribunal.   Under
\nthe  Act the Income-tax Officer, after following the  proce-
\ndure  prescribed,  makes the assessment under s. 23  of\t the
\nAct.   Doubtless  in  making the  assessment  at  the  first
\ninstance  he  has to exercise the option whether  he  should
\nassess the association of persons or the members thereof
\n(1)  [1964]51 I.T.R. 285 (S.C.)
\n91<\/span>
\nindividually.  It is not because that any section of the Act
\nconfers\t an exclusive power on him to do so, but because  it
\nis part of the process of assessment; that is to say, he has
\nto ascertain who is the person liable to be assessed for the
\ntax.  If he seeks to assess an association of persons as  an
\nassessable  entity,  the  said -entity\tcan  object  to\t the
\nassessment,   inter  alia,  on\tthe  ground  that   in\t the
\ncircumstances  of the case the assessment should be made  on
\nthe members of the association individually.  The Income-tax
\nOfficer\t may reject its contention and may assess the  total
\nincome of the association as such and impose the tax on\t it.
\nUnder  s. 30 an assessee objecting to the amount  of  income
\nassessed  under s. 23 or the amount of tax determined  under
\nthe  said  section or denying his liability to\tbe  assessed
\nunder the Act can prefer an appeal against the order of\t the
\nIncome-tax Officer to the Appellate Assistant  Commissioner.
\nIt  is\tsaid that an order made by  the\t Income-tax  Officer
\nrejecting  the\tplea of an association of persons  that\t the
\nmembers thereof shall be assessed individually does not fall
\nunder one or other of the three heads mentioned above.\tWhat
\nis  the\t substance of the objection of\tthe  assessee?\t The
\nassessee  denies his liability to be assessed under the\t Act
\nin the circumstances of the case and pleads that the members
\nof the association shall be assessed only individually.\t The
\nexpression “denial of liability” is comprehensive enough  to
\ntake in not only the total denial of liability but also\t the
\nliability to tax under particular circumstances.  In  either
\ncase  the  denial is a denial of liability  to\tbe  assessed
\nunder  the provisions of the Act.  In one case the  assessee
\nsays  that he is not liable to be assessed to tax under\t the
\nAct, and in the other case the assessee denies his liability
\nto  tax under the provisions of the Act if the option  given
\nto  the appropriate officer under the provisions of the\t Act
\nis  judicially exercised.  We, therefore, hold that such  an
\nassessee  has  a  right of appeal under s.  30\tof  the\t Act
\nagainst\t the order of the Income-tax Officer  assessing\t the
\nassociation  of\t members  instead  of  the  members  thereof
\nindividually.  If an appeal lies, s. 31 of the Act describes
\nthe  powers of the Appellate Assistant Commissioner in\tsuch
\nan  appeal.   Under s. 31 (3) (a) in disprosing of  such  an
\nappeal\tthe  Appellate Assistant Commissioner may,  in\tthe,
\ncase of an order of assessment, confirm, reduce, enhance or
\n92<\/span>
\nannul the assessment; under cl. (b) thereof he may set aside
\nthe  assessment and direct the Income-tax Officer to make  a
\nfresh assessment.  The Appellate Assistant Commissioner has,
\ntherefore,  plenary powers in disposing of an  appeal.\t The
\nscope  of his power is coterminous with that of the  Income-
\ntax  Officer.  He can do what the Income-tax Officer can  do
\nand also direct him to do what he has failed to do.  If\t the
\nIncome-tax Officer has the option to assess one or other  of
\nthe  entities  in the alternative, the\tAppellate  Assistant
\nCommissioner  can direct him to do what he should have\tdone
\nin  the\t circumstances\tof a case.  Under s. 3 3  (I  ),  au
\nassessee  objecting  to\t an order  passed  by  an  Appellate
\nAssistant  Commissioner under s. 28 or s. 31 may  appeal  to
\nthe  Appellate Tribunal within 60 days of the date on  which
\nsuch  order  is communicated to him.  Under s.\t33(4),\t“The
\nAppellate  Tribunal  may, after giving both parties  to\t the
\n,appeal\t an  opportunity of being heard,  pass\tsuch  orders
\nthereon\t as  it thinks fit, and shall communicate  any\tsuch
\norders\tto the assessee and to the Commissioner.”  Under  s.
\n33(5), “Where as the result of an appeal any change is\tmade
\nin  the assessment of a firm or association of persons or  a
\nnew  assessment\t of  a firm or\tassociation  of\t persons  is
\nordered to be made, the Appellate Tribunal may authorise the
\nIncome-tax Off<\/p>\n","protected":false},"excerpt":{"rendered":"
Supreme Court of India Commissioner Of Income-Tax, U.P vs Kanpur Coal Syndicate on 30 April, 1964 Equivalent citations: 1965 AIR 325, 1964 SCR (6) 85 Author: K Subbarao Bench: Subbarao, K. PETITIONER: COMMISSIONER OF INCOME-TAX, U.P., LUCKNOW Vs. RESPONDENT: KANPUR COAL SYNDICATE DATE OF JUDGMENT: 30\/04\/1964 BENCH: SUBBARAO, K. BENCH: SUBBARAO, K. SHAH, J.C. SIKRI, […]<\/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":[30],"tags":[],"class_list":["post-193946","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nCommissioner Of Income-Tax, U.P vs Kanpur Coal Syndicate on 30 April, 1964 - 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\/commissioner-of-income-tax-u-p-vs-kanpur-coal-syndicate-on-30-april-1964\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income-Tax, U.P vs Kanpur Coal Syndicate on 30 April, 1964 - 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