{"id":227590,"date":"2006-02-01T00:00:00","date_gmt":"2006-01-31T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-union-co-motors-ltd-on-1-february-2006"},"modified":"2014-06-27T19:21:59","modified_gmt":"2014-06-27T13:51:59","slug":"the-commissioner-of-income-tax-vs-ms-union-co-motors-ltd-on-1-february-2006","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-union-co-motors-ltd-on-1-february-2006","title":{"rendered":"The Commissioner Of Income Tax vs M\/S. Union Co (Motors) Ltd on 1 February, 2006"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs M\/S. Union Co (Motors) Ltd on 1 February, 2006<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\n\nDATED: 01\/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\nT.C.(A) No.55 of 2006\n\nThe Commissioner of Income Tax\nChennai.                                                ..      Appellant\n\nVs.\n\nM\/s. Union Co (Motors) Ltd.\n118, Anna Salai\nChennai 600 002.                                        ..      Respondent\n\n        Appeal under Section 260A of the Income  Tax  Act,  1961  against  the\norder  of the Income Tax Appellate Tribunal, Madras 'B' Bench dated 16.6 .2005\nin ITA No.2361\/Mds\/92 for the assessment year 1989-90.\n\n!For Appellant  :  Mr.T.  Ravi Kumar, Jr.S.C.\n\n\n\n:JUDGMENT\n<\/pre>\n<p>(Delivered by P.D.DINAKARAN, J.)<\/p>\n<p>        The above tax case  appeal  is  directed  against  the  order  of  the<br \/>\nIncome-tax Appellate Tribunal in ITA No.236\/Mds\/92 dated 16.6.2005.\n<\/p>\n<p>        2.  The brief facts of the case are stated as follows:\n<\/p>\n<p>        The assesee  owned  20,365  sq.ft.    of  land  in  Bangalore  with an<br \/>\nequivalent built up area and the  same  was  treated  as  business  asset  and<br \/>\nclaimed depreciation.    The  assessee sold the property and claimed the gains<br \/>\narising therefrom as a long term capital gains.   But  the  assessing  officer<br \/>\ntreated  the  same as a short term capital gain under Section 50 of the Income<br \/>\nTax Act on the ground that the consolidated value was given to  the  land  and<br \/>\nbuilding  and no break up was possible and accordingly, the difference between<br \/>\nthe written down value and the sale consideration was treated  as  short  term<br \/>\ncapital gains.  Hence, the assessee filed an appeal before the Commissioner of<br \/>\nIncome  Tax  (  Appeals), who allowed the appeal finding that the purchaser of<br \/>\nthe property sought permission to demolish the superstructure  and  therefore,<br \/>\nthere  is no value for the building and consequently, what remains is only the<br \/>\nland which is not depreciable asset, as no depreciation could be taken on  the<br \/>\nland  and thus held that Section 50 of the Act should not have been applied to<br \/>\nthe case of the assessee.  The said order was also confirmed by the Income Tax<br \/>\nAppellate Tribunal on the appeal preferred by the revenue.  Hence,  the  above<br \/>\nappeal.\n<\/p>\n<p>        3.   The  learned  counsel  for  the  appellant,  under  the facts and<br \/>\ncircumstances of the case, raises the following substantial question of law.<br \/>\n&#8220;Whether on the facts and circumstances of the case, the Tribunal was right in<br \/>\nholding that the capital gains arising on sale of land and building  on  which<br \/>\ndepreciation had been claimed would not be hit by Section 50 of the Act?&#8221;\n<\/p>\n<p>        4.  In this regard, it is apt to refer Section 50 the Act, which reads<br \/>\nas under.\n<\/p>\n<p>&#8220;Special  provision  for  computation  of capital gains in case of depreciable<br \/>\nassets.- Notwithstanding anything contained in  clause  (42A)  of  section  2,<br \/>\nwhere  the  capital  asset  is  an  asset forming part of a block of assets in<br \/>\nrespect of which depreciation has been allowed under this  Act  or  under  the<br \/>\nIndian Income-tax Act, 1922 (11 of 1922), the provisions of sections 48 and 49<br \/>\nshall be subject to the following modifications:-\n<\/p>\n<p>(1) where the full value of the consideration received or accruing as a result<br \/>\nof   the  transfer  of  the  asset  together  with  the  full  value  of  such<br \/>\nconsideration received or accruing as a result of the transfer  of  any  other<br \/>\ncapital  asset  falling  within  the block of assets during the previous year,<br \/>\nexceeds the aggregate of the following amounts, namely:-\n<\/p>\n<p>        (i) expenditure incurred wholly and  exclusively  in  connection  with<br \/>\nsuch transfer or transfers;\n<\/p>\n<p>        (ii) the written down value of the block of assets at the beginning of<br \/>\nthe previous year; and\n<\/p>\n<p>        (iii)  the actual cost of any asset falling within the block of assets<br \/>\nacquired during the previous year,<br \/>\n        such excess shall be deemed to be the capital gains arising  from  the<br \/>\ntransfer of short-term capital assets;\n<\/p>\n<p>        (2)  where any block of assets ceases to exist as such, for the reason<br \/>\nthat all the assets in that block are transferred during  the  previous  year,<br \/>\nthe cost of acquisition of the block of assets shall be the written down value<br \/>\nof  the block of assets at the beginning of the previous year, as increased by<br \/>\nthe actual cost of any asset falling within that block of assets, acquired  by<br \/>\nthe assessee during the previous year and the income received or accruing as a<br \/>\nresult  of  such transfer or transfers shall be deemed to be the capital gains<br \/>\narising from the transfer of short-term capital assets.&#8221;\n<\/p>\n<p>        5.  This Court in <a href=\"\/doc\/1932311\/\">ASST.  COMMISSIONER OF INCOME  TAX  v.    RAKA  FOOD<br \/>\nPRODUCTS<\/a> (277 ITR 261), interpreting the scope and applicability of Section 50<br \/>\nof the Act in a transaction relating to the land and building, of course along<br \/>\nwith  machinery  therein,  treated the said transaction as a long term capital<br \/>\ngains and held as follows:\n<\/p>\n<p>&#8220;Land is not a depreciable asset.  Section 50  of  the  Act  deals  only  with<br \/>\ntransfer of depreciable assets.  Once the land forms part of the assets of the<br \/>\nundertaking  and  the  transfer is of the entire undertaking as a whole, it is<br \/>\nnot possible to bifurcate the sale consideration to a particular  asset.    As<br \/>\nalready  observed  above,  Section 50 of the Act applies only when depreciable<br \/>\nassets alone are transferred.&#8221;\n<\/p>\n<p>        6.  It is, therefore, a settled law that even though  the  transaction<br \/>\ninvolved land and building, once the land forms the assets of the undertaking,<br \/>\nthe  transfer  is  of  entire undertaking as a whole and it is not possible to<br \/>\nbifurcate the same, as suggested by the assessing officer in the instant case.<br \/>\nAll the more, in the instant case, the fact remains  that  the  purchaser  had<br \/>\napplied for demolition of the building and also demolished the building, which<br \/>\nwas  taken  into  consideration  by  the  Commissioner and the Tribunal, while<br \/>\narriving at a conclusion that Section 50 of the  Act  is  not  attracted,  as,<br \/>\nunder  the  facts  and  circumstances  of  the case, it is clear that the sale<br \/>\nconsideration made by the purchaser is only for the land, since  the  building<br \/>\nhad no value and therefore, got demolished.\n<\/p>\n<p>        Finding  no  error  in  the order of the authorities below, the appeal<br \/>\nstands dismissed.\n<\/p>\n<pre>Index           :  Yes\nInternet        :  Yes\n\n\nkpl\n\n\n\n\n\n\n\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court The Commissioner Of Income Tax vs M\/S. Union Co (Motors) Ltd on 1 February, 2006 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01\/02\/2006 CORAM THE HON&#8217;BLE MR.JUSTICE P.D.DINAKARAN AND THE HON&#8217;BLE MR.JUSTICE P.P.S.JANARTHANA RAJA T.C.(A) No.55 of 2006 The Commissioner of Income Tax Chennai. .. Appellant Vs. M\/s. Union Co [&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-227590","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 M\/S. 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