{"id":221292,"date":"2002-03-08T00:00:00","date_gmt":"2002-03-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/amrit-banaspati-co-ltd-vs-commissioner-of-income-tax-on-8-march-2002"},"modified":"2016-09-02T05:40:32","modified_gmt":"2016-09-02T00:10:32","slug":"amrit-banaspati-co-ltd-vs-commissioner-of-income-tax-on-8-march-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/amrit-banaspati-co-ltd-vs-commissioner-of-income-tax-on-8-march-2002","title":{"rendered":"Amrit Banaspati Co. Ltd. vs Commissioner Of Income-Tax on 8 March, 2002"},"content":{"rendered":"
Allahabad High Court<\/div>\n
Amrit Banaspati Co. Ltd. vs Commissioner Of Income-Tax on 8 March, 2002<\/div>\n
Equivalent citations: 2002 256 ITR 337 All<\/div>\n
Author: M Katju<\/div>\n
Bench: M Katju, R Tiwari<\/div>\n<\/p>\n
<\/pre>\n
JUDGMENT<\/p>\n
 M. Katju J. <\/p>\n
1. This appeal has been filed against the order dated June 12, 2000, of the Income-tax Appellate Tribunal, Delhi Bench-C, New Delhi.\n<\/p>\n
2. We have heard learned counsel for the parties and find no merit in this appeal.\n<\/p>\n
3. The relevant assessment year is 1993-94. The question involved is about the valuation of the property in question being a residential flat at Roopam Building, 18, Worli Estate Scheme No. 52, Abdul Gaffar Road, Worli, Bombay, which is owned by the assessee and used as a guest house. During the assessment proceedings, the Assessing Officer noted that the assessee had shown the value of the above property at Rs. 1,55, 139 on the valuation date March 31, 1993. The Assessing Officer made a reference to the Valuation Officer who valued the building at Rs. 2,60,73,000. The Assessing Officer called upon the assessee to explain why the valuation of the property be not taken as per the valuation report. The assessee replied that the valuation has to be done under Section 7(1) of the Wealth-tax Act, 1957, in accordance with the Rules 3 to 8 of Schedule III to the Act. Rule 3 states :\n<\/p>\n
  “3. Subject to the provisions of Rules 4, 5, 6, 7 and 8, for the purposes of Sub-section (1) of Section 7, the value of any immovable property, being a building or land, appurtenant thereto, or part thereof, shall be the amount arrived at by multiplying the net maintainable rent by the figure 12.5.\n<\/p>\n
4. Provided that in relation to any such property which is constructed on leasehold land, this rule shall have effect as if for the figure 12.5,<\/p>\n
(a) where the unexpired period of the lease of such land is fifty years or more, the figure 10.0 had been substituted ; and<\/p>\n
(b) where the unexpired period of the lease of such land is less than fifty years, the figure 8.0 had been substituted.\n<\/p>\n
5. Provided further that where such property is acquired or construction of which is completed after March 31, 1974, if the value so arrived at is lower than the cost of acquisition or the cost of construction, as increased, in either case, by the cost of any improvement to the property, the cost of acquisition or, as the case may be, the cost of construction, as so increased, shall be taken to be the value of the property under this rule.” Rule 4 states :\n<\/p>\n
 “For the purposes of Rule 3, ‘net maintainable rent’ in relation to an immovable property referred to in that rule, shall be the amount of gross maintainable rent as reduced by–\n<\/p>\n
(i) the amount of taxes levied by any local authority in respect of the property ; and<\/p>\n
(ii) a sum equal to fifteen per cent, of the gross maintainable rent.” Rule 5 states :\n<\/p>\n
“For the purposes of Rule 4, ‘gross maintainable rent’, in relation to any immovable property referred to in rule 3, means–\n<\/p>\n
(i) where the property is let, the amount received or receivable by the owner as annual rent or the annual value assessed by the local authority in whose area the property is situated for the purposes of levy of property tax or any other tax on the basis of such assessment, whichever is higher ;\n<\/p>\n
(ii) where the property is not let, the amount of annual rent assessed by the local authority in whose area the property is situated for the purpose of levy of property tax or any other tax on the basis of such assessment, or, if there is no such assessment or the property is situated outside the area of any local authority the amount which the owner can reasonably be expected to receive as annual rent had such property been let.” Rule 8 states :\n<\/p>\n
“Nothing contained in rule 3 shall apply,–\n<\/p>\n
(a) where, having regard to the facts and circumstances of the case, the Assessing Officer, with the previous approval of the Deputy Commissioner, is of opinion that it is not practicable to apply the provisions of the said rule to such a case ; or<\/p>\n
(b) where the difference between the unbuilt area and the specified area exceeds twenty per cent, of the aggregate area ; or<\/p>\n
(c) where the property is constructed on leasehold land and the lease expires within a period not exceeding fifteen years from the relevant valuation date and the deed of lease does not give an option to the lessee for the renewal of the lease, and in any case referred to in Clause (a) or Clause (b) or Clause (c), the value of the property shall be determined in the manner laid down in Rule 20.”\n<\/p>\n
6.Both the Commissioner Wealth-tax (Appeals) as well as the Tribunal have rejected the assessee’s appeal and hence it has come to this court It may be noted that where Rule 8 is applicable Rule 3 will not be applicable. The question in this case is whether it could be said that it was not practicable to apply Rule 3.\n<\/p>\n
7. The Tribunal has held in paragraphs 2.10 and 2.11 of its judgment that Rule 8 was rightly applied in this case and it has given cogent reasons for its opinion as mentioned in the said paragraphs. There was wide variation between the market value of the property and valuation done by the assessee on the basis of the municipal authorities where the rateable value determined by the municipal authorities was Rs. 6,573 and valuation so arrived was Rs. 1,55, 130. In fact the assessee himself agreed to sell his property through his agreement dated May 11, 1995, for a sum of Rs. 10.26 crores. The assessee had also made improvements.\n<\/p>\n
8. In our opinion, it would be shocking to say that a flat in a locality like Worli in Bombay was worth only Rs. 1,55, 130. Everyone knows that prices of flats in Bombay are very high and the petitioner himself had agreed to sell it on September 15, 1995, at Rs. 10.26 crores. It would be rediculous to say that the price of the flat is only Rs. 1,55, 130. Moreover, we cannot interfere with the findings of fact of the Tribunal.\n<\/p>\n
9. Hence, we find no merit in this appeal and it is dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"
Allahabad High Court Amrit Banaspati Co. Ltd. vs Commissioner Of Income-Tax on 8 March, 2002 Equivalent citations: 2002 256 ITR 337 All Author: M Katju Bench: M Katju, R Tiwari JUDGMENT M. Katju J. 1. This appeal has been filed against the order dated June 12, 2000, of the Income-tax Appellate Tribunal, Delhi Bench-C, New […]<\/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":[9,8],"tags":[],"class_list":["post-221292","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"\nAmrit Banaspati Co. 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