{"id":202866,"date":"2010-04-20T00:00:00","date_gmt":"2010-04-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/dy-vs-unknown-on-20-april-2010"},"modified":"2017-07-08T23:14:40","modified_gmt":"2017-07-08T17:44:40","slug":"dy-vs-unknown-on-20-april-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/dy-vs-unknown-on-20-april-2010","title":{"rendered":"Dy vs Unknown on 20 April, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Dy vs Unknown on 20 April, 2010<\/div>\n<div class=\"doc_author\">Author: D.A.Mehta,&amp;Nbsp;Honourable Ms.Justice H.N.Devani,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/555\/1999\t 4\/ 4\tJUDGMENT \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 555 of 1999\n \n\nWith\n\n\n \n\nTAX\nAPPEAL No. 557 of 1999\n \n\n \n \nFor\nApproval and Signature:  \n \nHONOURABLE\nMR. JUSTICE D.A.MEHTA  \nHONOURABLE\nMS. JUSTICE H.N.DEVANI\n \n \n=========================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n1\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\tReporters of Local Papers may be allowed to see the judgment ?\n\t\t\n\t\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n2\n\t\t\n\t\t \n\t\t\t \n\nTo\n\t\t\tbe referred to the Reporter or not ?\n\t\t\n\t\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n3\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\ttheir Lordships wish to see the fair copy of the judgment ?\n\t\t\n\t\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n4\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\tthis case involves a substantial question of law as to the\n\t\t\tinterpretation of the constitution of India, 1950 or any order\n\t\t\tmade thereunder ?\n\t\t\n\t\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n5\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\tit is to be circulated to the civil judge ?\n\t\t\n\t\n\n \n\n \n=========================================\n \n\nDY.\nCIT(A) S.R.8, - Appellant(s)\n \n\nVersus\n \n\nGUJARAT\nHEAVY CHEMICALS LTD. - Opponent(s)\n \n\n========================================= \nAppearance\n: \nMR KM\nPARIKH for\nAppellant(s) : 1, \nMR RK PATEL with MS PAURAMI SHETH for\nOpponent(s) : 1, \n=========================================\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR. JUSTICE D.A.MEHTA\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\n                              and\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS. JUSTICE H.N.DEVANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 20\/04\/2010 \n\n \n\n \nCOMMON\nORAL JUDGMENT<\/pre>\n<p>          (Per : HONOURABLE MS. JUSTICE H.N.DEVANI)<\/p>\n<p>1.\t\tBoth<br \/>\nthese appeals arise out of the common order of the Tribunal in<br \/>\nrelation to the same assessment year and between the same parties<br \/>\nhence, the same were taken up for hearing together and are disposed<br \/>\nof by this common judgment.\n<\/p>\n<p>2.\t\tThough<br \/>\nat the time of admitting both the appeals on 30th August,<br \/>\n2000, the Court had formulated following substantial question of law,<br \/>\nthis Court is of the view that in the facts and circumstances of the<br \/>\ncase, it is not necessary to answer the said question:-\n<\/p>\n<p>&#8220;Whether<br \/>\nthe appellate tribunal is right in law and of facts in cancelling the<br \/>\nprima facie adjustment made under section 143(1)(a) in respect of<br \/>\nrefund claim of custom duty pertaining to assessment year 1989-90<br \/>\nwritten off during the previous year amounting to Rs.1,48,19,886\/-<br \/>\nand an amount of Rs.91,31,355\/- being unpaid royalty under section<br \/>\n43B&#8221;.\n<\/p>\n<p>3.\t\tThe<br \/>\nassessment year is 1992-93.  The assessee had filed return of income<br \/>\non 30th December, 1992.  The Assessing Officer issued<br \/>\nnotice under sub-section (2) of section 143 on 02nd April,<br \/>\n1993.  Subsequently, vide order dated 29th July, 1993, the<br \/>\nAssessing Officer made prima facie adjustment in exercise of powers<br \/>\nunder section 143(1)(a).  In the light of the aforesaid facts, it is<br \/>\ncommon ground between the parties that the issue now stands<br \/>\nconcluded.  Hence the question is reframed.  The following reframed<br \/>\nsubstantial question of law arises for consideration in both these<br \/>\nappeals:-\n<\/p>\n<p>&#8220;Whether<br \/>\nit was permissible for the Assessing Officer to exercise powers under<br \/>\nsection 143(1)(a) of the Income Tax Act, 1961 after notice had been<br \/>\nissued under section 143(2) of the Act.&#8221;\n<\/p>\n<p>4.\t\tAs<br \/>\nnoted hereinabove, the Assessing Officer had issued intimation under<br \/>\nsection 143(1)(a) after notice for regular assessment had been issued<br \/>\nunder section 143(2) of the Act.  It is an accepted position that the<br \/>\ncontroversy involved in the present case is no longer res integra<br \/>\ninasmuch as the said issue stands concluded by a decision of the Apex<br \/>\nCourt in <a href=\"\/doc\/31709855\/\">Commissioner of Income-Tax vs. Gujarat Electricity<br \/>\nBoard,<\/a> 2003 Vol. 260 ITR 84 wherein the Court has held as<br \/>\nfollows:-\n<\/p>\n<p>&#8220;There<br \/>\nis no dispute that section 143(1)(a) of the Act enacts a summary<br \/>\nprocedure for quick collection of tax and quick refunds.  Under the<br \/>\nscheme if there is a serious objection to any of the orders made by<br \/>\nthe Assessing Officer determining the income, it is open to the<br \/>\nassessee to ask for rectification under section 154.  Apart<br \/>\ntherefrom, the provisions of section 143(1)(a)(i) indicate that the<br \/>\nintimation sent under section 143(1)(a) shall be without prejudice to<br \/>\nthe provisions of sub-section (2).  The Legislature, therefore,<br \/>\nintended that, where the summary procedure under sub-section (1) has<br \/>\nbeen adopted, there should be scope available for the Revenue, either<br \/>\nsuo motu or at the instance of the assessee to make a regular<br \/>\nassessment under sub-section (2) of section 143.  The converse is not<br \/>\navailable; a regular assessment proceeding having been commenced<br \/>\nunder section 143(2), there is no need for a summary proceeding under<br \/>\nsection 143(1)(a).&#8221;\n<\/p>\n<p>5.\t\tIn<br \/>\nthe light of the aforesaid, the impugned order of the Tribunal though<br \/>\nproceeds on a different set of reasoning, deserves to be confirmed.\n<\/p>\n<p>6.\t\tAccordingly,<br \/>\nit is held that intimation under section 143(1)(a) of the Income Tax<br \/>\nAct could not have been issued after issuance of notice for regular<br \/>\nassessment under section 143(2) of the Act.  The appeals are<br \/>\naccordingly dismissed.\n<\/p>\n<p>\t\t\t\t\t\t\t(<br \/>\nD.A. Mehta, J. )<\/p>\n<p>\t\t\t\t\t\t\t(<br \/>\nHarsha Devani, J. )<\/p>\n<p>hki<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Dy vs Unknown on 20 April, 2010 Author: D.A.Mehta,&amp;Nbsp;Honourable Ms.Justice H.N.Devani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/555\/1999 4\/ 4 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 555 of 1999 With TAX APPEAL No. 557 of 1999 For Approval and Signature: HONOURABLE MR. JUSTICE D.A.MEHTA HONOURABLE [&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":[16,8],"tags":[],"class_list":["post-202866","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dy vs Unknown on 20 April, 2010 - 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\/dy-vs-unknown-on-20-april-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dy vs Unknown on 20 April, 2010 - Free Judgements of Supreme Court &amp; 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