{"id":195670,"date":"2007-11-22T00:00:00","date_gmt":"2007-11-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-valley-estates-vs-addl-agrl-incometax-officer-on-22-november-2007"},"modified":"2018-04-29T14:27:27","modified_gmt":"2018-04-29T08:57:27","slug":"ms-valley-estates-vs-addl-agrl-incometax-officer-on-22-november-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-valley-estates-vs-addl-agrl-incometax-officer-on-22-november-2007","title":{"rendered":"M\/S.Valley Estates vs Addl.Agrl.Incometax Officer on 22 November, 2007"},"content":{"rendered":"
Kerala High Court<\/div>\n
M\/S.Valley Estates vs Addl.Agrl.Incometax Officer on 22 November, 2007<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nOP No. 1166 of 1998(L)\n\n\n\n1. M\/S.VALLEY ESTATES\n                      ...  Petitioner\n\n                        Vs\n\n1. ADDL.AGRL.INCOMETAX OFFICER\n                       ...       Respondent\n\n                For Petitioner  :SRI.M.PATHROSE MATHAI\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble MR. Justice P.R.RAMAN\n\n Dated :22\/11\/2007\n\n O R D E R\n                              P.R. RAMAN, J.\n                            = = = = = = = = = =\n                           O.P. NO. 1166 OF 1998\n                         = = = = = = = = = = = = = =\n\n         DATED THIS, THE 22ND DAY OF NOVEMBER, 2007.\n\n                              J U D G M E N T\n<\/pre>\n
      Petitioner is a registered Partnership firm engaged in the business of<\/p>\n
plantation, having its Office at Kottayam, who is an assessee on the files of<\/p>\n
the Additional Agricultural Income Tax and Sales Tax Officer, Sulthan<\/p>\n
Bathery – the first respondent herein. The assessment pertains to 1987-88<\/p>\n
to 1989-90. The assessment in respect of these years were completed as<\/p>\n
evidenced by Exts.P1 to P3 orders of assessment produced in this original<\/p>\n
petition.  Aggrieved thereby, petitioner preferred an appeal before the<\/p>\n
Appellate Assistant Commissioner, who, by Ext.P4 common order, set aside<\/p>\n
the order of assessment and allowed        various claims of the petitioner.<\/p>\n
Before the first appellate authority, various grounds were raised year-wise<\/p>\n
and detailed consideration was made by that authority and substantial reliefs<\/p>\n
were granted. In order to give effect to the appellate order and to pass<\/p>\n
modified orders of assessment, the matter was remanded.          The State<\/p>\n
challenged Ext.P4 order before the Tribunal.        However, the Tribunal<\/p>\n
dismissed the appeal and confirmed the order Ext.P4 as per its order Ext.P5.<\/p>\n
O.P. 1166\/1998                        :2:\n<\/p>\n
Thereafter, the assessing officer gave effect to the appellate order Ext.P4<\/p>\n
and passed modified orders of assessment as per Ext.P6.         The Deputy<\/p>\n
Commissioner, Agricultural Income tax and Sales Tax, Kozhikode, who is<\/p>\n
the second respondent herein, suo motu revised Ext.P6 order by Ext.P11<\/p>\n
which was confirmed by the Board of Revenue as per its order Ext.P12.<\/p>\n
Aggrieved thereby, petitioner has come up with this original petition.<\/p>\n
      2. Before the revisional order was passed, notice of proposal as<\/p>\n
mandated by the provisions of law was issued as evidenced by Ext.P10.<\/p>\n
The first and foremost contention of the learned counsel for the petitioner is<\/p>\n
that Ext.P11 order has gone beyond the proposal made in Ext.P10. He took<\/p>\n
me in detail to the proposal contained in Ext.P10 and Ext. P11 order in this<\/p>\n
regard.\n<\/p>\n
      3. It can be seen that one of the issue was regarding the share income<\/p>\n
of certain individuals to be clubbed and assessed with the share income of<\/p>\n
his\/her husband\/father, as the case may be.     The second issue was as to<\/p>\n
whether there is any error in the matter of adopting the income for the year<\/p>\n
1989-90 as against the conceded income of higher amount and the third<\/p>\n
issue was whether there is any change of the previous year relevant to the<\/p>\n
assessment year 1990-91 is correct.\n<\/p>\n
O.P. 1166\/1998                         :3:\n<\/p>\n
      4. The assessee objected to the proposal by filing a written objection.<\/p>\n
The main contention was that since the earlier order of assessment was<\/p>\n
subject matter of an appeal and a second appeal, there is a merger of the<\/p>\n
assessment with the order of the higher authority and as such, it is not open<\/p>\n
to invoke the power under Section 75 and revise such consequential orders<\/p>\n
by suo motu revision.      It is true that power of suo motu revision under<\/p>\n
Section 75 could not be invoked on the very same ground which was subject<\/p>\n
matter of any appeal or revision before the higher authorities. But as rightly<\/p>\n
held by the Authority, nothing is produced to show that the same ground<\/p>\n
on which the suo motu power is exercised is dealt with in any appellate or<\/p>\n
revisional order as the case may be. If so the bar under Section 75 will not<\/p>\n
apply.     However, paragraphs C and D of Ext.P11 order refers to the<\/p>\n
assessment year 1987-88 and 1988-89. The specific contention raised in the<\/p>\n
original petition is that no proposal as such was made in Ext.P10 regarding<\/p>\n
these assessment years. In the counter affidavit filed no reference is made<\/p>\n
to this contention raised in the original petition. The fact remains that for<\/p>\n
the assessment years 1987-88 and 1988-89 there was no proposal for re-<\/p>\n
opening of the case invoking the power under Section 75 of the Act. If so,<\/p>\n
the order Ext.P11 to the extent it has even directed the assessing authority to<\/p>\n
re-open the case relating to the assessment year 1987-88 and 1988-89 is<\/p>\n
O.P. 1166\/1998                        :4:\n<\/p>\n
totally without jurisdiction.      Accordingly, the order Ext.P11 and the<\/p>\n
directions contained in paragraphs C and D to the extent it relates to the<\/p>\n
assessment years 1987-88 and 1988-89 are quashed.\n<\/p>\n
      5. It was then contended that “clubbing of the income” is an aspect<\/p>\n
which the appellate authority had earlier dealt with to attract the bar under<\/p>\n
Section 75. In this regard, it was contended that there was an observation<\/p>\n
that the mode of computation in the case of individual assessee is found to<\/p>\n
be correct. Learned counsel wants to draw an inference therefrom that the<\/p>\n
mode of computation including clubbing of income therefore is thus a<\/p>\n
matter dealt with in the appellate order.      Learned Government Pleader<\/p>\n
contends that no such inference could be drawn in this case. On the other<\/p>\n
hand, the specific point raised by the assessee has been dealt with in Ext.P4<\/p>\n
appellate order and in no way the question regarding clubbing of income<\/p>\n
was specifically dealt with. If so, there is no warrant for making any<\/p>\n
inference as contended by the learned counsel appearing on behalf of the<\/p>\n
petitioner. On a perusal of Ext.P4 it cannot be said that the issue regarding<\/p>\n
clubbing of income of the individual partners regarding their share from the<\/p>\n
firm with that of the husband or father, as the case may be, was ever<\/p>\n
considered. Hence the order Ext.P11 could not be held to be without<\/p>\n
jurisdiction as respect this issue.\n<\/p>\n
O.P. 1166\/1998                         :5:\n<\/p>\n
      6. It is then contended that merely because the process of passing<\/p>\n
consequential order of assessment to give effect to the appellate order by<\/p>\n
which the income assessed was less than the income conceded is no reason<\/p>\n
for suo motu revision. But this is not a point urged by the petitioner before<\/p>\n
any of the authorities below.\n<\/p>\n
      In the result, the original petition is allowed in part. Ext.P11 to the<\/p>\n
extent it directs the assessing officer to re-open the assessment relating to<\/p>\n
the year 1988-89 as dealt with in paragraph C and D are quashed.<\/p>\n
                                                              P.R. RAMAN,
\n                                                                   (JUDGE)<\/p>\n
knc\/-\n<\/p>\n
O.P. 1166\/1998    :6:\n\n\n\n\n                               P.R. RAMAN, J.\n                             = = = = = = = = =\n\n\n\n                                O.P. 1166\/1998\n                              = = = = = = = =\n\n\n\n\n                              J U D G M E N T\n\n\n\n\n                        22ND NOVEMBER, 2007.\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court M\/S.Valley Estates vs Addl.Agrl.Incometax Officer on 22 November, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM OP No. 1166 of 1998(L) 1. M\/S.VALLEY ESTATES … Petitioner Vs 1. ADDL.AGRL.INCOMETAX OFFICER … Respondent For Petitioner :SRI.M.PATHROSE MATHAI For Respondent :GOVERNMENT PLEADER The Hon’ble MR. Justice P.R.RAMAN Dated :22\/11\/2007 O R D E […]<\/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-195670","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nM\/S.Valley Estates vs Addl.Agrl.Incometax Officer on 22 November, 2007 - 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\/ms-valley-estates-vs-addl-agrl-incometax-officer-on-22-november-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S.Valley Estates vs Addl.Agrl.Incometax Officer on 22 November, 2007 - 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