{"id":234529,"date":"2011-09-21T00:00:00","date_gmt":"2011-09-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-21-september-2011-2"},"modified":"2018-10-05T02:27:23","modified_gmt":"2018-10-04T20:57:23","slug":"commissioner-vs-unknown-on-21-september-2011-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-21-september-2011-2","title":{"rendered":"Commissioner vs Unknown on 21 September, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 21 September, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi, Gokani,<\/div>\n<pre>  \n Gujarat High Court Case Information System \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\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/1431\/2010\t 3\/ 3\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 1431 of 2010\n \n\n \n=========================================\n\n\n \n\nCOMMISSIONER\nOF INCOME TAX, CENTRAL - II - Appellant(s)\n \n\nVersus\n \n\nM\/S\nVENUS LAMINATION LTD - Opponent(s)\n \n\n=========================================\n \nAppearance : \nMR\nBHATT SR ADV FOR MRS MAUNA M BHATT\nfor Appellant(s) : 1, \nNone\nfor Opponent(s) : 1, \n=========================================\n\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 AKIL KURESHI\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI\n\t\t\n\t\n\n \n\nDate\n: 21\/09\/2011 \n\n \n\n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>1.\tRevenue,<br \/>\nin appeal, has challenged the judgement of the\tIncome Tax Appellate<br \/>\nTribunal dated 21.01.2010.\n<\/p>\n<p>2.\tAppeal<br \/>\npertains to assessment year 2001-02. Question\traised for our<br \/>\nconsideration is as follows:\n<\/p>\n<p>\t&#8220;Whether<br \/>\n\tthe Appellate Tribunal is right in law and on facts in allowing the<br \/>\n\tclaim of bad debt u\/s. 36 (1)(vii) of I.T. Act even after finding<br \/>\n\tthat the assessee had discontinued its manufacturing business?&#8221;\n<\/p>\n<p>3.\tThe<br \/>\nsole question is with respect to the claim of bad debt made by the<br \/>\nassessee under Section 36(1)(vii) of the Income Tax Act, 1961. The<br \/>\nAssessing Officer disallowed the claim upon which the assessee<br \/>\napproached the CIT(A). CIT(A) reversed the view of the Assessing<br \/>\nOfficer and allowed the claim for bad debt. Tribunal dismissed the<br \/>\nappeal of the revenue making following observations:\n<\/p>\n<p>&#8220;3.6.\tWe<br \/>\n\thave considered the rival submissions. On examination of Assessment<br \/>\n\torder, it is seen that various income which are shown by the<br \/>\n\tassessee as other income were still assessed under the &#8220;head<br \/>\n\t&#8216;profit and gains and Business'&#8221;. Out of these incomes even<br \/>\n\tthe brought forward business losses of preceding years were allowed<br \/>\n\tto be set off. Thus, the fact remains that the income from interest<br \/>\n\twere assessed as business income. It is therefore clear that though<br \/>\n\tthe manufacturing business was not carried on during the year still<br \/>\n\tother business were duly carried on.  Both  these business are part<br \/>\n\tof same business as per test laid down like unity of control, unity<br \/>\n\tof fund, common premises, common capital etc. The claim is made u\/s.<br \/>\n\t36(2)(vii) read with Section 36(2) of the Act. There is no denial of<br \/>\n\tfact that amount written off has become bad during the year. Only<br \/>\n\tdispute is as to whether the bad debt which were in respect of<br \/>\n\tmanufacturing business activities and since there are no<br \/>\n\tmanufacturing during the year such bad debt can be claimed against<br \/>\n\tbusiness income from other business income. Section 36(1)(vii) did<br \/>\n\tnot restrict in this regard. We, therefore, hold that the claim was<br \/>\n\trightly held allowable by the CIT(A).&#8221;\n<\/p>\n<p>4.\tHaving<br \/>\nheard learned counsel for the revenue and having perused the orders<br \/>\non record, we noticed that though the manufacturing activity of the<br \/>\nassessee had been discontinued, the assessee&#8217;s business had not come<br \/>\nto an end. The assessee had claimed bad debts from the profit and<br \/>\ngains of business of carried forward losses of the preceding years.<br \/>\nIn that view of the matter, we do not find any question of law<br \/>\narising, in particular, the Tribunal has recorded that though the<br \/>\nmanufacturing business whose no longer being carried on, the other<br \/>\nbusiness of the assessee still continued and both the businesses were<br \/>\npart of the same business in view of the unity of control, common<br \/>\nfunds, common premises,common capital etc. We are of the opinion that<br \/>\nthe CIT(A) as well as Tribunal having given to above factual<br \/>\nfindings, no question of law arises for our consideration. In the<br \/>\nresult, tax appeal is dismissed.\n<\/p>\n<p>[AKIL<br \/>\nKURESHI, J.]<\/p>\n<p>[SONIA<br \/>\nGOKANI, J.]<\/p>\n<p>JYOTI<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Commissioner vs Unknown on 21 September, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/1431\/2010 3\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1431 of 2010 ========================================= COMMISSIONER OF INCOME TAX, CENTRAL &#8211; II &#8211; Appellant(s) Versus M\/S VENUS LAMINATION LTD &#8211; [&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-234529","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 v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Unknown on 21 September, 2011 - Free Judgements of Supreme Court &amp; 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