{"id":21378,"date":"1993-09-13T00:00:00","date_gmt":"1993-09-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-v-s-dempo-co-pvt-ltd-on-13-september-1993"},"modified":"2016-08-27T14:16:18","modified_gmt":"2016-08-27T08:46:18","slug":"commissioner-of-income-tax-vs-v-s-dempo-co-pvt-ltd-on-13-september-1993","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-v-s-dempo-co-pvt-ltd-on-13-september-1993","title":{"rendered":"Commissioner Of Income Tax vs V.S. Dempo &amp; Co. Pvt. Ltd. on 13 September, 1993"},"content":{"rendered":"<div class=\"docsource_main\">Bombay High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income Tax vs V.S. Dempo &amp; Co. Pvt. Ltd. on 13 September, 1993<\/div>\n<div class=\"doc_author\">Author: . B Saraf<\/div>\n<div class=\"doc_bench\">Bench: B Saraf, D Dhanuka<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> Dr. B.P. Saraf, J.   <\/p>\n<p> 1. By this reference under s. 256(1) of the IT Act, 1961, the Tribunal has<br \/>\nreferred the following questions of law to this Court for opinion :\n<\/p>\n<p> &#8220;1. Whether, on the facts and in the circumstances of the case,<br \/>\nthe Tribunal was justified in holding that the provision for gratuity has to be allowed<br \/>\nas a deduction in computing business income of the assessee for the asst. yr. 1972-<br \/>\n73 ?\n<\/p>\n<p> 2. Whether, on the facts and in the circumstances of the case, the income,<br \/>\nprofits and gains of the assessee from the contract business should be assessed on<br \/>\naccrual basis in a year when a particular contract is completed or in each accounting<br \/>\nyear on the basis of work- in-progress?\n<\/p>\n<p> 3. Whether, on the facts and in the circumstances of the case, the income,<br \/>\nprofits and gains of the assessee could properly be deduced from the method of<br \/>\naccounting adopted by the assessee in showing the profit in a year when the<br \/>\ncontract was completed?&#8221;\n<\/p>\n<p> 2. It is agreed by the counsel for the parties that the first question is covered by<br \/>\nthe decision of this Court in <a href=\"\/doc\/1943220\/\">Tata Iron &amp; Steel Co. Ltd. vs. D.V. Bapat, ITO<\/a> (1975) 101<br \/>\nITR 292 (Bom). Following the same, we answer the said question in the affirmative,<br \/>\ni.e., in favour of the assessee and against the Revenue.\n<\/p>\n<p> 3. So far as the question Nos. 2 &amp; 3 are concerned, the controversy therein<br \/>\npertains to the method of accounting followed by the assessee. The assessee is a<br \/>\ncontractor. He maintains his accounts in regard to the contract business. The method<br \/>\nof accounting followed by the assessee for determining the income from business of<br \/>\ncontract was rejected by the ITO. The Tribunal, on consideration of the facts and<br \/>\ncircumstances of the case, came to a conclusion that the ITO was not justified in<br \/>\nrejecting the method of accounting of the assessee and resorting to proviso to s.<br \/>\n145(1) of the Act.\n<\/p>\n<p> 4. The counsel for the parties are agreed that the same system is being followed<br \/>\nby the assessee ever since the year 1972-73. It is also stated before us that the<br \/>\nsimilar system followed by the assessee which is followed by the other assessees in<br \/>\nthe same line of business is accepted by the Revenue. It is also pointed out to us by<br \/>\nthe learned counsel for the assessee that in case of the assessee, the method of<br \/>\naccounting followed by the assessee is being accepted from year to year thereafter<br \/>\nalso.\n<\/p>\n<p> 5. We have carefully considered the rival submissions. We find that the<br \/>\ncontroversy in this case is basically a finding of fact which has to be decided by the<br \/>\nauthorities concerned on the facts and circumstances of each case. In the instant<br \/>\ncase, the Tribunal has come to a conclusion that the method of accounting followed<br \/>\nby the assessee was correct and resort to s. 145(1) was not called for. We do not<br \/>\nfind any infirmity in the said finding. We, therefore, refuse to interfere with the same.\n<\/p>\n<p> 6. In that view of the matter, we answer the question No. 3 in the affirmative<br \/>\nand in favour of the assessee. Having regard to the answer to question No. 3,<br \/>\nquestion No. 2 need not be answered.\n<\/p>\n<p> 7. No order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bombay High Court Commissioner Of Income Tax vs V.S. Dempo &amp; Co. Pvt. Ltd. on 13 September, 1993 Author: . B Saraf Bench: B Saraf, D Dhanuka ORDER Dr. B.P. Saraf, J. 1. By this reference under s. 256(1) of the IT Act, 1961, the Tribunal has referred the following questions of law to this [&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":[11,8],"tags":[],"class_list":["post-21378","post","type-post","status-publish","format-standard","hentry","category-bombay-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>Commissioner Of Income Tax vs V.S. Dempo &amp; Co. Pvt. 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