{"id":236848,"date":"2008-12-22T00:00:00","date_gmt":"2008-12-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-the-improvement-trust-on-22-december-2008"},"modified":"2018-07-03T17:50:35","modified_gmt":"2018-07-03T12:20:35","slug":"commissioner-of-income-tax-vs-the-improvement-trust-on-22-december-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-the-improvement-trust-on-22-december-2008","title":{"rendered":"Commissioner Of Income Tax vs The Improvement Trust on 22 December, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income Tax vs The Improvement Trust on 22 December, 2008<\/div>\n<pre>                          I. T. A. No. 703 of 2008                           1\n\n\n\n\nIN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH.\n\n\n                          Case No. : I. T. A. No. 703 of 2008\n                          Date of Decision : December 22, 2008.\n\n\n             Commissioner of Income Tax, Patiala        ....    Appellant\n                          Vs.\n             The Improvement Trust, Patiala             ....    Respondent<\/pre>\n<p>CORAM : HON&#8217;BLE MR. JUSTICE ADARSH KUMAR GOEL<\/p>\n<p>             HON&#8217;BLE MR. JUSTICE L. N. MITTAL<\/p>\n<p>                          *     *   *<\/p>\n<p>Present :    Ms. Urvashi Dhugga, Standing Counsel<br \/>\n             for the Revenue.\n<\/p>\n<p>                          *     *   *<\/p>\n<p>ADARSH KUMAR GOEL, J. (Oral) :\n<\/p>\n<p>1.           Revenue has preferred this appeal under Section 260A of the<br \/>\nIncome Tax Act, 1961 (for short, &#8220;the Act&#8221;) against the order of the Income<br \/>\nTax Appellate Tribunal, Chandigarh Bench `B&#8217;, Chandigarh dated<br \/>\n08.05.2008 passed in I.T.A. No.809\/Chandi\/2007 in the case of <a href=\"\/doc\/1736056\/\">Assistant<br \/>\nCommissioner of Income Tax Circle, Patiala              vs.     The Patiala<br \/>\nImprovement Trust, Patiala<\/a> for the Assessment Year 2004-05, proposing<br \/>\nto raise following substantial questions of law :-\n<\/p>\n<blockquote><p>                          &#8220;1.           Whether on the facts and in the<br \/>\n                          circumstances of the case, the ITAT was correct in<br \/>\n                          law in directing the A.O. to re-compute the income<br \/>\n                          by adopting value of opening and closing stock at<br \/>\n<span class=\"hidden_text\">                           I. T. A. No. 703 of 2008                          2<\/span><\/p>\n<p>                          cost or market price, whichever is lower, ignoring<br \/>\n                          the fact that the assessee could not alter the<br \/>\n                          opening stock by adopting a different method of<br \/>\n                          valuation of stock ?\n<\/p><\/blockquote>\n<blockquote><p>                          2.          Whether on the facts and in the<br \/>\n                          circumstances of the case, the ITAT was legally<br \/>\n                          justified in accepting the closing stock as declared<br \/>\n                          in the revised return ignoring the fact that the<br \/>\n                          provisions of section 139(5) of the Act permits<br \/>\n                          revising of return only if there was any omission or<br \/>\n                          wrong statement in the original return and that the<br \/>\n                          said section does not permit revising of return for<br \/>\n                          altogether changing the method of valuation of<br \/>\n                          stock ?&#8221;\n<\/p><\/blockquote>\n<p>2.           The assessee is an institution registered under Section 12 AA of<br \/>\nthe Act. It filed its original return for the assessment year 2004-05 on<br \/>\n01.11.2004. Subsequently revised return was filed on 31.03.2006, which<br \/>\nwas rejected by the Assessing Officer on the ground that the assessee has<br \/>\nchanged the method of accounting by adopting market price for valuation of<br \/>\nclosing stock, as against the market price, which was being regularly<br \/>\nfollowed in the earlier assessment years. The CIT (A) allowed the appeal of<br \/>\nthe assessee. It was held :-\n<\/p>\n<blockquote><p>                                      &#8220;I have considered the facts of the<br \/>\n                          case and rival submissions. It is very clear that<br \/>\n                          Registration under section 12 AA of the Income<br \/>\n                          Tax Act has been granted and revised return filed<br \/>\n                          in response to that have been accepted &amp; income<br \/>\n                          has been taken from the said revised return.<br \/>\n                          Moreover, it is an accounting principle that<br \/>\n                          opening &amp; closing stock has to be valued on the<br \/>\n<span class=\"hidden_text\">                           I. T. A. No. 703 of 2008                           3<\/span><\/p>\n<p>                         same basis. The Assessing Officer is not permitted<br \/>\n                         to adopt the closing stock valuation from the<br \/>\n                         original return without varying the opening stock.<br \/>\n                         The profit during the year should be accepted on<br \/>\n                         the basis of opening stock valued at cost in the<br \/>\n                         revised return &amp; hence the profit cannot artificially<br \/>\n                         increase with the valuation of closing stock at<br \/>\n                         market rate.     Therefore, Assessing Officer is<br \/>\n                         directed to re-compute the income by adopting<br \/>\n                         value of closing stock at cost or market price<br \/>\n                         whichever is lower.          Hence, to this extent,<br \/>\n                         appellant&#8217;s ground is allowed.&#8221;\n<\/p><\/blockquote>\n<p>3.          The Tribunal upheld the said view.\n<\/p>\n<p>4.          We have heard leaned counsel for the Revenue.\n<\/p>\n<p>5.          It is clear that the revised return was within the prescribed time.<br \/>\nThe assessee has only made correction by bringing closing stock in<br \/>\nconsonance with the principle, on which opening stock was valued, so that<br \/>\nthe income can be correctly arrived at. The view taken by the CIT (A) as<br \/>\nwell as the Tribunal cannot be held to be perverse.\n<\/p>\n<p>6.          No substantial question of law arises.\n<\/p>\n<p>7.          The appeal is dismissed.<\/p>\n<pre>\n\n\n\n\n                                             (ADARSH KUMAR GOEL)\n                                                     JUDGE\n\n\n\nDecember 22, 2008                                     ( L. N. MITTAL )\nmonika                                                      JUDGE\n <\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court Commissioner Of Income Tax vs The Improvement Trust on 22 December, 2008 I. T. A. No. 703 of 2008 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. Case No. : I. T. A. No. 703 of 2008 Date of Decision : December 22, 2008. Commissioner of Income Tax, Patiala [&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":[8,28],"tags":[],"class_list":["post-236848","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-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 Of Income Tax vs The Improvement Trust on 22 December, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-the-improvement-trust-on-22-december-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income Tax vs The Improvement Trust on 22 December, 2008 - Free Judgements of Supreme Court &amp; 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