{"id":219250,"date":"2006-02-08T00:00:00","date_gmt":"2006-02-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-sri-m-kathiresan-on-8-february-2006"},"modified":"2016-03-18T14:49:21","modified_gmt":"2016-03-18T09:19:21","slug":"the-commissioner-of-income-tax-vs-sri-m-kathiresan-on-8-february-2006","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-sri-m-kathiresan-on-8-february-2006","title":{"rendered":"The Commissioner Of Income Tax vs Sri M.Kathiresan on 8 February, 2006"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs Sri M.Kathiresan on 8 February, 2006<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\n\nDATED: 08\/02\/2006\n\nCORAM\n\nTHE HON'BLE MR.JUSTICE P.D.DINAKARAN\nAND\nTHE HON'BLE MR.JUSTICE P.P.S.JANARTHANA RAJA\n\nTAX CASE No.  52 of 2000\n\nThe Commissioner of Income Tax\nMadurai                                         ..Applicant\n\n-Vs-\n\nSri M.Kathiresan                               ..Respondent\n\n        Reference under Section 27(1) of the  Wealth  Tax  Act,  1957  by  the\nIncome Tax Appellate Tribunal, `A' Bench, Chennai in R.A.  No.  160\/Mds\/9 6 in\nI.T.A.  No.1770\/Mds\/89 for the assessment year 1983-84.\n\n!For Applicant  ::      Mrs.  Pushya Sitaraman,\n                        Senior Standing Counsel\n\n^For Respondent ::      No appearance\n\n\n:J U D G M E N T\n<\/pre>\n<p>(Judgment of the Court was delivered by<br \/>\nP.D.DINAKARAN,J.)<br \/>\n        At  the instance of the Revenue, the Income-tax Appellate Tribunal has<br \/>\nstated  a  case  and  referred  the  following  question  of   law   for   our<br \/>\nconsideration:\n<\/p>\n<p>&#8220;Whether  on  the  facts and in the circumstances of the case, the Tribunal is<br \/>\ncorrect in law in holding that  in  the  case  of  conversion  of  proprietary<br \/>\nbusiness  into  partnership  firm,  the  stock  should not be valued at market<br \/>\nprice?&#8221;.\n<\/p>\n<p>                2.      The assessment year involved is 1983-84.    The  issue<br \/>\nraised  in  this tax case reference is regarding the method of valuation to be<br \/>\nadopted.  In the assessment proceedings for the assessment  year  1983-84  the<br \/>\nassessee  claimed  loss  incurred  in  the sole proprietary concern, since the<br \/>\nproprietary concern was converted into a partnership  firm.    The  Income-tax<br \/>\nOfficer,  completed the assessment accepting the loss returned by the assessee<br \/>\nin the sole proprietary concern.  The Revenue carried  the  matter  in  appeal<br \/>\nbefore  the  Commissioner  of  Income  Tax  (Appeals)  and the Commissioner of<br \/>\nIncome-Tax (Appeals) set aside the assessment order on  the  ground  that  the<br \/>\nassessing  officer has not revalued the stock according to market price on the<br \/>\nconversion of the proprietary business into a partnership business,  following<br \/>\nthe decisions in the case of G.R.Ramachari &amp; Bros VS.  (41 ITR 142) and <a href=\"\/doc\/985460\/\">A.L.A.<br \/>\nFirm v.    Commissioner of Income Tax<\/a> (102 ITR 622) and directed the assessing<br \/>\nofficer to apply the ratio laid down in the above cases.   On  appeal  by  the<br \/>\nassessee,  the  Income-tax  Appellate  Tribunal  set  aside  the  order of the<br \/>\nCommissioner of Income Tax (Appeals), following the Supreme Court decision  in<br \/>\nthe case  of  SUNIL SIDDARTHBHAI V.  COMMISSIONER OF INCOME TAX (156 ITR 509),<br \/>\non the ground that though  the  conversion  of  a  proprietary  business  into<br \/>\npartnership  is  undoubtedly a transfer, it could not be said that the nominal<br \/>\nvalue  credited  to  capital  account  in  the  hands  of  the  firm  is   the<br \/>\nconsideration for  the  transfer.    It is against the order of the Income-tax<br \/>\nAppellate Tribunal, at the instance of the Revenue, the  Income-tax  Appellate<br \/>\nTribunal has stated a case and referred the question of law referred to above.\n<\/p>\n<p>        3.      Heard  Mrs.Pushya  Sitaraman,  learned Senior Standing counsel<br \/>\nfor the Revenue, who fairly concedes  that  the  issue  raised  in  the  above<br \/>\nquestion  of law is covered against the Revenue by the decision of the Supreme<br \/>\nCourt in SAKTHI TRADING CO.  VS.  COMMISSIONER OF INCOME TAX (25  0  ITR  871)<br \/>\nand the  decision  of  this  Court  in  K.SHANMUGANATHAN  VS.  COMMISSIONER OF<br \/>\nGIFT-TAX (264 ITR 431).\n<\/p>\n<p>        4.  It is an established rule of commercial practice  and  accountancy<br \/>\nthat where there was no discontinuance of business, the closing stock is to be<br \/>\nvalued at cost or market price, whichever is lower by conversion.  The Supreme<br \/>\nCourt  and  this Court in the decisions cited supra, held that since there was<br \/>\nno cessation of business, the closing stock had to be valued at cost or market<br \/>\nprice, whichever was lower.\n<\/p>\n<p>        5.      We find that the Appellate  Tribunal  has  rightly  held  that<br \/>\nthough   the   conversion  of  a  proprietary  business  into  partnership  is<br \/>\nundoubtedly a transfer, it could not be said that the nominal  value  credited<br \/>\nto  capital  account  in  the  hands  of the firm is the consideration for the<br \/>\ntransfer.  It is only when the business is closed for ever,  the  question  of<br \/>\nvaluing the stock at the market price might arise.  In this case, it cannot be<br \/>\nsaid  that  the  assessee  has  ceased to remain in the same business, when he<br \/>\nconverted his proprietary business into a partnership.  That apart the Revenue<br \/>\nhas also not placed any material before the Appellate Tribunal to sustain  its<br \/>\nclaim that  the stock should be valued at market price.  In the absence of any<br \/>\nmaterial placed before the Appellate Tribunal,  we  hold  that  the  Appellate<br \/>\nTribunal  was  justified  in  coming  to the conclusion that the closing stock<br \/>\nshould not be valued at market price.  Accordingly, we answer the question  of<br \/>\nlaw  referred  to  us in the affirmative, against the Revenue and in favour of<br \/>\nthe assessee.\n<\/p>\n<p>Msk<\/p>\n<p>Index:Yes<\/p>\n<p>Internet:Yes<\/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, New Delhi (3 copies)<\/p>\n<p>3.  The Commissioner of Income-tax (Appeals),<br \/>\nMadurai.\n<\/p>\n<p>4.  The Income-tax Officer, Circle II(2), Madurai.\n<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court The Commissioner Of Income Tax vs Sri M.Kathiresan on 8 February, 2006 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08\/02\/2006 CORAM THE HON&#8217;BLE MR.JUSTICE P.D.DINAKARAN AND THE HON&#8217;BLE MR.JUSTICE P.P.S.JANARTHANA RAJA TAX CASE No. 52 of 2000 The Commissioner of Income Tax Madurai ..Applicant -Vs- Sri M.Kathiresan ..Respondent Reference under [&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-219250","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 Sri M.Kathiresan on 8 February, 2006 - Free Judgements of Supreme Court &amp; 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