{"id":227963,"date":"2010-09-03T00:00:00","date_gmt":"2010-09-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/bharti-vs-commissioner-on-3-september-2010"},"modified":"2017-04-08T12:20:48","modified_gmt":"2017-04-08T06:50:48","slug":"bharti-vs-commissioner-on-3-september-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/bharti-vs-commissioner-on-3-september-2010","title":{"rendered":"Bharti vs Commissioner on 3 September, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Bharti vs Commissioner on 3 September, 2010<\/div>\n<div class=\"doc_author\">Author: D.A.Mehta,&amp;Nbsp;Honourable Mr.Justice Z.K.Saiyed,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nITR\/56\/1997\t 2\/ 4\tJUDGMENT \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nINCOME\nTAX REFERENCE No. 56 of 1997\n \n\n \nFor\nApproval and Signature:  \nHONOURABLE\nMR.JUSTICE D.A.MEHTA\t\tSd\/-\n \n\n\n \n\n\n \n\nHONOURABLE\nMR.JUSTICE Z.K.SAIYED\t\tSd\/-\n \n\n===================================================\n \n\t  \n\t \n\t \n\t  \n\t\t \n\t\t\t \n\n1\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\tReporters of Local Papers may be allowed to see the judgment ?\n\t\t\n\t\t \n\t\t\t \n\nNO\n\t\t\n\t\n\n \n\t  \n\t \n\t \n\t  \n\t\t \n\t\t\t \n\n2\n\t\t\n\t\t \n\t\t\t \n\nTo\n\t\t\tbe referred to the Reporter or not ?\n\t\t\n\t\t \n\t\t\t \n\nNO\n\t\t\n\t\n\n \n\t  \n\t \n\t \n\t  \n\t\t \n\t\t\t \n\n3\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\ttheir Lordships wish to see the fair copy of the judgment ?\n\t\t\n\t\t \n\t\t\t \n\nNO\n\t\t\n\t\n\n \n\t  \n\t \n\t \n\t  \n\t\t \n\t\t\t \n\n4\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\tthis case involves a substantial question of law as to the\n\t\t\tinterpretation of the constitution of India, 1950 or any order\n\t\t\tmade thereunder ?\n\t\t\n\t\t \n\t\t\t \n\nNO\n\t\t\n\t\n\n \n\t  \n\t \n\t \n\t  \n\t\t \n\t\t\t \n\n5\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\tit is to be circulated to the civil judge ?\n\t\t\n\t\t \n\t\t\t \n\nNO\n\t\t\n\t\n\n \n\n===================================================\n \n\nBHARTI\nTRUST - Applicant(s)\n \n\nVersus\n \n\nCOMMISSIONER\nOF INCOME-TAX - Respondent(s)\n \n\n\n=================================================== \nAppearance\n: \nMR NR DIVETIA for Applicant(s) :\n1,MR SN DIVATIA for Applicant(s) : 1, \nMR MANISH R BHATT for\nRespondent(s) :\n1, \n===================================================\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE D.A.MEHTA\n\t\t\n\t\n\t \n\t\t \n\t\t\t \n\n \n\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\n           \n\t\t\tand\n\t\t\n\t\n\t \n\t\t \n\t\t\t \n\n \n\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE Z.K.SAIYED\n\t\t\n\t\n\n \n\n\nDate\n: 04\/03\/2008 \n\n \n\n\n ORAL\nJUDGMENT<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE D.A.MEHTA)<\/p>\n<p>\tThe<br \/>\n\tIncome-tax Appellate Tribunal, Ahmedabad Bench ?SC?? has referred<br \/>\n\tthe following two questions under Section 256(1) of the Income-tax<br \/>\n\tAct, 1961 at the instance of the assessee:\n<\/p>\n<p>\tWhether,<br \/>\n\ton the facts and in circumstances of the case, the Tribunal was<br \/>\n\tjustified in law in holding that the assessee trust was liable to<br \/>\n\ttax at the maximum marginal rate u\/s. 161(1A) of the I.T. Act, 1961<br \/>\n\t?\n<\/p>\n<p>\tWhether,<br \/>\n\ton the facts and in circumstances of the case, the Tribunal was<br \/>\n\tjustified in law in holding that the assessee trust was deriving<br \/>\n\t?Sprofit and gains of business?? within the meaning of the<br \/>\n\tprovisions of section 161(1A) of the I.T. Act, 1961 ?\n<\/p>\n<p>\tFor the<br \/>\n\treasons that follow hereinafter, the reference is returned<br \/>\n\tunanswered and hence, bare minimum facts are recorded.\n<\/p>\n<p>\tThe<br \/>\n\tAssessing Officer invoked provisions of Section 161(1A) of the Act<br \/>\n\tfor Assessment Years 1985-86 &amp; 1986-87 holding that the<br \/>\n\tassessee, a private trust, is carrying on business as a partner. The<br \/>\n\tassessee contended that Section 161(1A) of the Act cannot be invoked<br \/>\n\tbecause the assessee has shown partnership share income from the<br \/>\n\tfirm at NIL on the ground that the accounts have not been received<br \/>\n\tfrom the partnership. The Assessing Officer has not accepted this<br \/>\n\tcontention by holding that unless and until the Trust ceases to be a<br \/>\n\tpartner or the firm discontinues the business, the entire income of<br \/>\n\tthe Trust has to be taxed as per the maximum marginal rate.\n<\/p>\n<p>\tThe<br \/>\n\tassessee, in appeal before the Commissioner (Appeals) contended that<br \/>\n\tduring year under consideration, the firm was closed and hence,<br \/>\n\tthere was no business income earned by the assessee-Trust. The<br \/>\n\tCommissioner (Appeals) accepted the said plea. In second appeal, the<br \/>\n\tTribunal came to the conclusion that there was no evidence to come<br \/>\n\tto the conclusion that the firm, in which the assessee-Trust was a<br \/>\n\tpartner, stood dissolved, formally or informally, during the year<br \/>\n\tunder appeal. The Tribunal, therefore, reversed the order made by<br \/>\n\tthe first appellate authority.\n<\/p>\n<p>\tIn the<br \/>\n\taforesaid circumstances, the entire controversy brought before the<br \/>\n\tCourt is academic in nature. The case of the assessee is not that<br \/>\n\tthe assessee-Trust was not a partner in the partnership firm, but<br \/>\n\tthe contention is that the assessee has not received partnership<br \/>\n\tshare or that the firm had been closed down. The Tribunal has found,<br \/>\n\tas a matter of fact, that there is no evidence in support of these<br \/>\n\tcontentions.\n<\/p>\n<p>\tIn the<br \/>\n\tcircumstances, the questions referred for the opinion of this Court<br \/>\n\tare left unanswered and the reference stands disposed of<br \/>\n\taccordingly. There shall be no order as to costs.\n<\/p>\n<p>\tSd\/-\n<\/p>\n<p>\t[ D.A.\n<\/p>\n<p>\tMEHTA, J ]<\/p>\n<p>\tSd\/-\n<\/p>\n<p>\t[Z.K.\n<\/p>\n<p>\tSAIYED, J ]<\/p>\n<p>***<\/p>\n<p>Bhavesh*<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Bharti vs Commissioner on 3 September, 2010 Author: D.A.Mehta,&amp;Nbsp;Honourable Mr.Justice Z.K.Saiyed,&amp;Nbsp; Gujarat High Court Case Information System Print ITR\/56\/1997 2\/ 4 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE No. 56 of 1997 For Approval and Signature: HONOURABLE MR.JUSTICE D.A.MEHTA Sd\/- HONOURABLE MR.JUSTICE Z.K.SAIYED Sd\/- =================================================== 1 Whether [&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":[16,8],"tags":[],"class_list":["post-227963","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Bharti vs Commissioner on 3 September, 2010 - Free Judgements of Supreme Court &amp; 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