{"id":196941,"date":"2002-10-29T00:00:00","date_gmt":"2002-10-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-sree-annapoorna-gowrishankar-on-29-october-2002"},"modified":"2017-01-21T06:11:32","modified_gmt":"2017-01-21T00:41:32","slug":"the-commissioner-of-income-tax-vs-sree-annapoorna-gowrishankar-on-29-october-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-sree-annapoorna-gowrishankar-on-29-october-2002","title":{"rendered":"The Commissioner Of Income Tax vs Sree Annapoorna Gowrishankar &#8230; on 29 October, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs Sree Annapoorna Gowrishankar &#8230; on 29 October, 2002<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\n\nDATED: 29\/10\/2002\n\nCORAM\n\nThe Hon'ble Mr.Justice N.V.BALASUBRAMANIAN\nAND\nThe Hon'ble Mr.Justice K.RAVIRAJA PANDIAN\n\nT.C.No.92 of 1998\n\nThe Commissioner of Income Tax,\nCoimbatore.                   ..            Applicant\n\n-Vs-\n\nSree Annapoorna Gowrishankar Metals (P) Ltd.,\nCoimbatore.                   ..            Respondent\n\n\n        The above tax case is preferred under Section 256(1) of  the  Act,1961\nby the department.\n\n!For Applicant    :   Mr.T.Ravikumar,\n                     Jr.I.T.S.C.\n\nFor Respondent   :   Mr.R.Meenakshisundaram.\n\n:O R D E R\n<\/pre>\n<p>(Order of the Court was delivered by N.V.BALASUBRAMANIAN,J.)<\/p>\n<p>                The  Tribunal  has  stated  a  case and referred the following<br \/>\nquestion of law at the instance of the Revenue:\n<\/p>\n<p>        &#8220;Whether on the facts  and  in  the  circumstances  of  the  case  the<br \/>\nTribunal is right in law in holding that the assessee is a non-trading company<br \/>\nand hence the rate of taxation is 55%?&#8221;\n<\/p>\n<p>        2.  The  assessment  year  involved  is  1986-87.    The assessee is a<br \/>\nprivate limited company carrying on the business of running a chain of  hotels<br \/>\nin  Coimbatore  and  the Income Tax Officer in the original assessment made on<br \/>\nthe assessee for the  assessment  year  1986-87,  treated  the  company  as  a<br \/>\nnon-trading company  and  levied  the tax at the rate of 55 %.  Thereafter, he<br \/>\nresorted to rectification proceedings under Section 154 of the Income Tax  Act<br \/>\nand treated the company as a trading company and levied the tax at the rate of<br \/>\n60%.   The  assessee challenged the order of rectification by filing an appeal<br \/>\nbefore the Commissioner of Income Tax (Appeals) and the Commissioner of Income<br \/>\nTax (Appeals) upheld the order of the assessing officer in the  light  of  the<br \/>\ndecision of this Court  in the case of C.I.T.  Vs.  BUHARI SONS (P) Ltd.  (144<br \/>\nI.T.R, 12).  Aggrieved by the order, the assessee carried the matter in appeal<br \/>\nby filing appeal before the  Income  Tax  Appellate  Tribunal,  Madras.    The<br \/>\nTribunal,  following  its  earl ier order rendered in the assessee&#8217;s own case,<br \/>\nheld that as per section 2(7)(g) of the Finance Act, 1986, the assessee is not<br \/>\na trading company and is liable to be taxed at the rate of 55% and not at  60%<br \/>\nas levied  by  the  Income-tax  Officer  in  the  order of rectification.  The<br \/>\nTribunal thereby allowed the appeal preferred by the assessee and the order of<br \/>\nthe Tribunal is the subject matter of reference.\n<\/p>\n<p>                3.  We heard learned counsel for the Revenue and  the  learned<br \/>\ncounsel for  the  assessee.    We  noticed  that the Tribunal has followed its<br \/>\nearlier order rendered in the assessee&#8217;s own case  for  the  assessment  years<br \/>\n1987-88 to 1989-90 holding that the assessee is a non-trading company, but the<br \/>\nearlier  order  of  the Tribunal is not enclosed as a part of the statement of<br \/>\ncase.  The Tribunal has been reminded by this Court several  times  that  when<br \/>\nthe  Tribunal relies on its earlier order, such earlier order should form part<br \/>\nof the statement of case, but, unfortunately, the Tribunal  has  not  enclosed<br \/>\nits earlier  order.   Further, the present order of the Tribunal, which is the<br \/>\nsubject mater of reference, does not contain any independent reason.\n<\/p>\n<p>                4.  We also  directed  learned  counsel  for  the  Revenue  to<br \/>\nfurnish a  copy of the order of the Tribunal.  Learned counsel for the Revenue<br \/>\nsubmitted that though he instructed the department to forward a  copy  of  the<br \/>\norder, the department has not furnished a copy of the earlier order.  When the<br \/>\nCourt  directed  the department to submit a copy of the order of the Appellate<br \/>\nTribunal, the department should have produced the same.  We record our  strong<br \/>\ndispleasure  towards  the attitude adopted by the Income-tax Department in not<br \/>\nfurnishing a copy of the earlier order of the Tribunal, even when  it  was  so<br \/>\ndirected by  the  Court.  We also make it clear that in future such lapse will<br \/>\nbe viewed with more seriousness.\n<\/p>\n<p>                5.  As far as the merits of the case are concerned, it depends<br \/>\nupon the interpretation of section 2 (7)(g) of the  Finance  Act,  1986  which<br \/>\nreads as under:-\n<\/p>\n<p>        &#8220;trading  company&#8221;  means  a company whose business consists mainly in<br \/>\ndealing in goods or merchandise  manufactured,  produced  or  processed  by  a<br \/>\nperson  other than that company and whose income attributable to such business<br \/>\nincluded in its  gross  total  income  (as  defined  in  Section  80B  of  the<br \/>\nIncome-Tax  Act)  is  not  less  than fifty one per cent of the amount of such<br \/>\ngross total income.&#8221;\n<\/p>\n<p>A careful reading of the definition of &#8216;trading company&#8217; shows that a  company<br \/>\nis  liable  to  be  treated  as  a  trading company, only if its main business<br \/>\nconsists  in  dealing  in  goods  or  merchandise  manufactured,  produced  or<br \/>\nprocessed by  a  person  other than that company.  The primary condition for a<br \/>\ntrading company is that it must deal in the goods  manufactured,  produced  or<br \/>\nprocessed by  a person other than that company.  Admittedly, the assessee is a<br \/>\nhotel and it produces its own food products and sells  the  same  in  its  own<br \/>\nhotel.   In other words, it is not dealing in the goods manufactured, produced<br \/>\nor processed by a person other than  the  assessee.    Therefore  the  primary<br \/>\ncondition  to  treat  the  company  as  a trading company is not satisfied and<br \/>\nhence, the Tribunal was correct in holding that  the  assessee  company  is  a<br \/>\nnon-trading  company  and  it  does  not  fall  within  the  definition of the<br \/>\nexpression, &#8216;trading company&#8217; as defined in section 2 (7)(g)  of  the  Finance<br \/>\nAct.\n<\/p>\n<p>                6.  As far as the decision of this Court in C.I.T.  v.  BUHARI<br \/>\nSONS PVT.   LTD.    (144  ITR 12), which has been relied upon by the assessing<br \/>\nofficer to initiate rectification proceedings is  concerned,  the  case  dealt<br \/>\nwith  the  definition,  &#8216;industrial  company&#8217;  within  the  meaning of section<br \/>\n2(7)(d) of the Finance Act, 1986.  Though this Court has dealt with  the  case<br \/>\nof a hotel, this Court was not considering the question whether the said hotel<br \/>\nshould  be  treated  as a trading company or a non-trading company, and hence,<br \/>\nthe decision of this Court in Buhari Sons Pvt.  Ltd.  case has no  application<br \/>\nto the facts of the case.  We have also gone through the Finance Act, 1986 and<br \/>\nin  the classification of companies, &#8216;trading company&#8217; finds a place and we do<br \/>\nnot find any  classification  as  an  &#8216;industrial  company&#8217;.    Therefore  the<br \/>\ndecision of this Court in Buhari Sons Pvt.  Ltd.  has no application.\n<\/p>\n<p>                7.   Accordingly,  we hold that the view taken by the Tribunal<br \/>\nis justifiable in law and there are no grounds or  infirmities  in  the  order<br \/>\nwarranting our  interference.  Accordingly, the question of law referred to us<br \/>\nis answered in the affirmative, in favour of  the  assessee  and  against  the<br \/>\nRevenue.  Counsel for the assessee is entitled to costs of of Rs.500\/-.\n<\/p>\n<p>(N.V.B.,J.) (K.R.P,J.)<br \/>\n29-10-2002<br \/>\nIndex-Yes.\n<\/p>\n<p>Internet-Yes.\n<\/p>\n<p>sk\/na.\n<\/p>\n<p>To<\/p>\n<p>1.The Assistant Registrar,<br \/>\nIncome-Tax Appellate Tribunal,<br \/>\nRajaji Bhavan, Besant Nagar,<br \/>\nChennai-600 090 (Five Copies with records)<\/p>\n<p>2.The Secretary,<br \/>\nCentral Board of Direct Taxes,<br \/>\nNew Delhi (Three copies).\n<\/p>\n<p>3.The Commissioner of Income-Tax,<br \/>\nCoimmbatore.\n<\/p>\n<p>4.The Commissioner of Income-Tax (Appeals),<br \/>\nCoimbatore.\n<\/p>\n<p>5.The Assistant Commissioner of Income-Tax,<br \/>\nCentral Circle-I,<br \/>\nCoimbatore.\n<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court The Commissioner Of Income Tax vs Sree Annapoorna Gowrishankar &#8230; on 29 October, 2002 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29\/10\/2002 CORAM The Hon&#8217;ble Mr.Justice N.V.BALASUBRAMANIAN AND The Hon&#8217;ble Mr.Justice K.RAVIRAJA PANDIAN T.C.No.92 of 1998 The Commissioner of Income Tax, Coimbatore. .. Applicant -Vs- Sree Annapoorna Gowrishankar Metals (P) [&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-196941","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 Sree Annapoorna Gowrishankar ... on 29 October, 2002 - 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-sree-annapoorna-gowrishankar-on-29-october-2002\" \/>\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 Sree Annapoorna Gowrishankar ... on 29 October, 2002 - Free Judgements of Supreme Court &amp; 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