{"id":208275,"date":"2009-11-12T00:00:00","date_gmt":"2009-11-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-iii-vs-ms-nahar-spinning-mills-ltd-on-12-november-2009"},"modified":"2016-12-08T21:52:00","modified_gmt":"2016-12-08T16:22:00","slug":"commissioner-of-income-tax-iii-vs-ms-nahar-spinning-mills-ltd-on-12-november-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-iii-vs-ms-nahar-spinning-mills-ltd-on-12-november-2009","title":{"rendered":"Commissioner Of Income Tax-Iii vs M\/S Nahar Spinning Mills Ltd on 12 November, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income Tax-Iii vs M\/S Nahar Spinning Mills Ltd on 12 November, 2009<\/div>\n<pre>     IN THE HIGH COURT OF PUNJAB AND HARYANA AT\n                              CHANDIGARH.\n\n\n                                            I.T.A. No.470 of 2006 (O&amp;M)\n                                            Date of decision: 12.11.2009\n\n\nCommissioner of Income Tax-III\n                                                            -----Appellant\n                                      Vs.\nM\/s Nahar Spinning Mills Ltd.\n                                                         -----Respondent\n\nCORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL\n            HON'BLE MR. JUSTICE GURDEV SINGH\n\nPresent:-   Mr. Rajesh Sethi, Sr. Standing Counsel\n            for the revenue.\n\n            Mr. Sanjay Bansal, Sr. Advocate with\n            Mr. Prashant Bansal, Advocate\n            for the assessee.\n\n                 ---\n\nORDER:\n<\/pre>\n<p>1.          This appeal has been preferred by revenue under<\/p>\n<p>Section 260A of the Income Tax Act, 1961 (for short, &#8220;the Act&#8221;)<\/p>\n<p>against the order dated 31.5.2005 of the Income Tax Appellate<\/p>\n<p>Tribunal, Chandigarh Bench &#8216;A&#8217; in I.T.A. No.5\/Chandi\/1996 for the<\/p>\n<p>assessment       year      1993-94,    proposing    to   raise   following<\/p>\n<p>substantial questions of law:-\n<\/p>\n<blockquote><p>            1.         &#8220;Whether on the facts and circumstances of the<br \/>\n                       case, the Hon&#8217;ble ITAT was right in law in<br \/>\n                       holding that Central Sales Tax and Sales Tax be<br \/>\n<span class=\"hidden_text\"> ITA No.470 of 2006                                              2<\/span><\/p>\n<p>                  excluded from the total turnover of the assessee<br \/>\n                  while computing deduction u\/s 80 HHC?&#8221;\n<\/p><\/blockquote>\n<blockquote><p>            2.    &#8220;Whether on the facts and in the circumstances<br \/>\n                  of the case, the ITAT was correct in law in<br \/>\n                  directing not to reduce 10% of the interest<br \/>\n                  income portfolio income, investment income,<br \/>\n                  Misc. receipt and rental income from the profit of<br \/>\n                  business for the purpose of computation of<br \/>\n                  deduction under section 80 HHC of I.T. Act,<br \/>\n                  1961?&#8221;\n<\/p><\/blockquote>\n<blockquote><p>            3.    &#8220;Whether on the facts and in the circumstances<br \/>\n                  of the case, the Hon&#8217;ble ITAT was justified in<br \/>\n                  allowing     pre-operative       expenses         of<br \/>\n                  Rs.6011,744\/- by ignoring provisions of section<br \/>\n                  35(D)(2)(d) of I.T. Act, 1961 which requires to<br \/>\n                  be treated as capital expenditure?&#8221;\n<\/p><\/blockquote>\n<p>2.          Learned counsel for the revenue fairly states that<\/p>\n<p>question No.1 can no longer be pressed in view of judgment of<\/p>\n<p>the Hon&#8217;ble Supreme Court in <a href=\"\/doc\/47556\/\">Commissioner of Income Tax v.<\/p>\n<p>Lakshmi Machine<\/a> (2007) 290 ITR 667 and judgment of this<\/p>\n<p>Court in <a href=\"\/doc\/829265\/\">Commissioner of Income Tax v. Vardhman Polytex<\/p>\n<p>Ltd.<\/a> (2008) 296 ITR 382.\n<\/p>\n<p>3.          With regard to question No.2, it is submitted that after<\/p>\n<p>filing of the appeal, identical question has been considered by the<\/p>\n<p>Hon&#8217;ble Supreme Court in Hero Exports v. Commisisoner of<\/p>\n<p>Income Tax (2007) 295 ITR 454 and in view of said judgment,<\/p>\n<p>the matter will require reconsideration by the Tribunal.<br \/>\n<span class=\"hidden_text\"> ITA No.470 of 2006                                            3<\/span><\/p>\n<p>4.         As regards question No.3, it is submitted that the said<\/p>\n<p>question arose before the Tribunal but has not been adjudicated<\/p>\n<p>upon.\n<\/p>\n<p>5.         Learned counsel for the assessee does not dispute<\/p>\n<p>the above position.\n<\/p>\n<p>6.         Accordingly, this appeal is allowed. The order of the<\/p>\n<p>Tribunal is set aside and the matter is remanded to the Tribunal<\/p>\n<p>for fresh decision in accordance with law.<\/p>\n<pre>\n\n                                       (ADARSH KUMAR GOEL)\n                                               JUDGE\n\n\nNovember 12, 2009                            ( GURDEV SINGH )\nashwani                                           JUDGE\n <\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court Commissioner Of Income Tax-Iii vs M\/S Nahar Spinning Mills Ltd on 12 November, 2009 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. I.T.A. No.470 of 2006 (O&amp;M) Date of decision: 12.11.2009 Commissioner of Income Tax-III &#8212;&#8211;Appellant Vs. M\/s Nahar Spinning Mills Ltd. &#8212;&#8211;Respondent CORAM:- HON&#8217;BLE MR. JUSTICE ADARSH KUMAR GOEL [&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":[8,28],"tags":[],"class_list":["post-208275","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income Tax-Iii vs M\/S Nahar Spinning Mills Ltd on 12 November, 2009 - 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\/commissioner-of-income-tax-iii-vs-ms-nahar-spinning-mills-ltd-on-12-november-2009\" \/>\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-Iii vs M\/S Nahar Spinning Mills Ltd on 12 November, 2009 - Free Judgements of Supreme Court &amp; 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