{"id":251018,"date":"2010-02-17T00:00:00","date_gmt":"2010-02-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-blend-well-bottles-pvt-ltd-on-17-february-2010"},"modified":"2014-05-18T10:11:39","modified_gmt":"2014-05-18T04:41:39","slug":"the-commissioner-of-income-tax-vs-ms-blend-well-bottles-pvt-ltd-on-17-february-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-blend-well-bottles-pvt-ltd-on-17-february-2010","title":{"rendered":"The Commissioner Of Income Tax vs M\/S Blend Well Bottles Pvt Ltd on 17 February, 2010"},"content":{"rendered":"
Karnataka High Court<\/div>\n
The Commissioner Of Income Tax vs M\/S Blend Well Bottles Pvt Ltd on 17 February, 2010<\/div>\n
Author: K.L.Manjunath & B.V.Nagarathna<\/div>\n
  :5 %:j\\'#3%%&\">\n\n2% f\ufb01\ufb01 Ei\ufb01\ufb01 aasa? $3 KAE\u00a7g\u00a7&K\u00a7 %f E\u00a7\u00a7\u00e9\ufb01$\u00a7\u00a7\u00a7*; ,\n\n\ufb01gf\ufb02\ufb01 $313 TEE :?\"'m&\u00a7 $\u00a7W\u00a7aEE\u00a7A3\u00a7;2\u00a7:\u00a7j_\n\u00a7gEgEE@Vx\n\n$\u00a7g \u00a7$\u00a7 23% ER $\u00a7$?:$g Kfav\u00a7;\u00a733\u00a5$\u00a7\u00a7,w.\n\u00a7\u00a7\u00a7\u00ab. *  =.: 'I\nyag \u00a7\u00a7\u00a7?\u00a7L\u00a7 %\u00a7\u00a7 3$s?:\u00a7E E ?,\u00a7gga3g\u00a73\u00a7&\n\nE.\u00a7.\u00e9Q\u00a7\u00a7\u00a7\u00a7\u00a7\u00a3\u00a72\u00a7\u00a7\u00a7\",\n\nEETEEEE: - vaw-T=V\n2 $32 $$\u00a5&:SS:$\ufb01a\u00a7 \u00e9? :\u00a3\u00a7a\u00a7$ %gX\na,g,3a:;\u00a7:\u00a7\u00a7.\u00bb =' *. . 3 -\n\n\u00a7@E\u00a3\u00a7g \u00a7$g@_\n\nggggggggg\n\n2 TE? \u00a7$\u00a7Z\u00a7\u00a7$\ufb01\u00a7 \u00a3\u00a7%E:\u00a7$Z@\u00a7\u00a7R gy Z\ufb01\ufb02\ufb01\ufb01\ufb01w\ufb01\u00e9xg\n$@%\u00a7\u00a7E\u00a5 c:\u00a7\u00e9;$\u00ab\u00e9\u20aci};\n\ufb01$\u00a7;\u00a7\u00a7EL3Z\u00a7$;*\u00a7\u00a7EE\u00a7S R\ufb01\u00e9\ufb01\n4g\u00a7\u00a7\u00a7&\u00a7\u00a7\u00a7\u00a7_ \n\n;\u00bb.:R u '~ ---------- ~' \u00e9\u00a7?EL;&\u20ac\ufb01\n\nV {gg*\u00a7:;\u00a7%\u00a7x?=gg\u00a7\u00a7%\u00a3\u00a7ALA\u00a7%\u00a7?.;\n\n \u20ac \n\n\u00ab_ u_2. %;$ \u00a7zE\u00a7\u00a7 \u00a7ELL E\u00a7T?L\u00a7S \u00a7\u00a5\u00a7 a?\u00a7\n'a_x,_gR\u00a3\u00a7ER\u00a7 gaaggg ??\u00a7 gang\n\n '{Ey : \ufb01f\ufb01 3 3 \u00a7\u00a7\u00a3\u00a3\n\n ,_ %  ,;x\u00a75\u00a7% R\ufb01k\ufb01\nI \"gggggaagg\nI EE$?\u00a7\u00a7E\u00a3\u00a7%\n\n \n\ni\ufb01\u00a7,\u00a7\u00a7%T\u00a7\u00a7\u00a7\u00a7$\u00a7\u00a7\u00a7\u00a7?}\n\nE'\u00a71i3! \u00a7,':;\u00a7'f.E: zfiie\u00e9 izfg\u00e9 z\u00e9gg Qf t\ufb01a Ez\u00e9\ufb01\ufb01ii\ufb01\ni\u20ac'a,X \ufb01at, :\u00a7\u00a7'.i azrigizzg 922%: mf az\u00e9er airazta\u00e9;\n\n\ufb01\ufb02...\n\n\n\n13.5.2004 passed in ITA No. 124\/Bang\/2003 for\nthe Assessment Year 1994-95, praying that this\nHon'ble Court may be pleased to: W i\n\ni.formulate the substantial questions 65 \ufb02\u00e9wg _\n\nstated therein u\n\nii. allow the appeal and set aside\"t;epor\u00e9erJ\"\n\npassed by the Income Tax Appe1late.Trihunal,\n\nBangalore Bench in ITA. No;124\/Bang\/2OU3':dtfQi\n13.5.2004 confirming the order passed by they\n\nCommissioner of Income FTax(Appeals)<I,\nBangalore and confirm the order passed by the\nAsst.Commnr.,of Income Tax, ucompany Circle-\n4(l),Ban9alore etc. k h it' uh hii\n\nTHIS APPEAL comruc ox Fog asaains THIS\nDAY, MANJUNATH J, \ufb02ELIVERED_THE FOLLOWING:\n\n5h; ~JsnsMsN:*i\nThe ire\ufb01enuei has "come Hnp in 'this appeal\n\nchallenging they concurrent findings of the\n\norder passed by the Commissioner of Income Tax\n\nVhiappealsqyg which "has been confirmed by the\n\n1IncomeifpTaxy@ Appellate Tribunal in ITA\n\nNo{i;4\/saga\/2003 dt.13.5.2004.\n\n2@N:The facts of this case are as\n\n&'"hherennder: .\n\n\n\n'WI\n\nThe respondent~assessee is engaged in the<\/pre>\n
manufacture and sale of Indian made foreign<\/p>\n
liquor. For the assessment year 1994-95 the<\/p>\n
assessee filed a return of income declaring a<\/p>\n
loss of Rs.4,65,540\/–. The matter was taken\ufb02j\ufb02<\/p>\n
up for scrutiny assessment. Juuring the coarse\u00bb<\/p>\n
of scrutiny, “the Assessingk Officer *g\u00a2:i\u00e9e&?T<\/p>\n
that for the year ending ‘Si 3,i\u00a7\u00a7\u00a7{ Wthe
\nassessee had not carried #6 the manufgcggring
\nactivities and that the.hu\u00a7;uess’eas closed on
\naccount of the”iocaI”prohiem\u00a7dLIf\ufb01\u00e9 assessee<\/p>\n
had claimed_ the ddepreciation on the assets<\/p>\n
amounting” to fRsa2}b3.536\/” on plant and<\/p>\n
__machinery. RThe_ Assessing Officer had not<\/p>\n
V\ufb01granted, the “depreciation. on the ground that
\nthe assessee had not carried on the business<\/p>\n
acti\ufb01ityugdxhccordingly, the order passed by<\/p>\n
“Assessing Officer on 31.1.1997. On an<\/p>\n
,Mm “Qppeai, the Commissioner of Income Tax<\/p>\n
.hV*,A’VKh\ufb01peals), came to be conclusion that the<\/p>\n
‘\u00a7’>\/”\n<\/p>\n
\n
~…a V<\/p>\n
assessee was forcibly closed his business
\nactivities on account of local problems.<\/p>\n
Consequently, he allowed the appeal by this<\/p>\n
order dt.16.lG.2002. Being aggrieved by th\u00e9.<\/p>\n
same, the revenue filed an Appeal before the fi<\/p>\n
Income Tax Appellate Tribunal;=.which “appeal \ufb02<\/p>\n
came to be rejected by the Tribunal confirming ”<\/p>\n
the order passed by the Co\ufb01missioner_ef income
\nTax (Appeals). Challenging the legality and
\ncorrectness of the same} tHe’p;eg\u00a2\ufb01t appeal is<\/p>\n
filed raising the following duestions of law:<\/p>\n
1) Whether,i the “Appellate Authorities were
\ncorrect in*holding that the Assessee would
\nbe entitled to claim depreciation as well
\nas hexpenditure under Section 32 and<\/p>\n
.:pSectionE37 of the Act respectively, even
\n“_’whenT’ad&ittedly no business activity is<\/p>\n
Aaarriedl on by the Assessee during the<\/p>\n
current assessment year.\n<\/p>\n
V ‘Whether the Appellate Authorities were<\/p>\n
ibcorrect in holding that if there is a lull<\/p>\n
fin the business activity or the same is<\/p>\n
\u00a7\u00a7\/<\/p>\n
likely to be continued in future, the<\/p>\n
business can be deemed to have been<\/p>\n
continued and all expenditurg;W<\/p>\n
depreciation can be allowed and the i5ss\u00a5h~<\/p>\n
accumulated loss should be permitted to he_ v<\/p>\n
Carried forward.\n<\/p>\n
3. We have heard -the counsel ‘\u00a39: ~Ehe
\nparties.\n<\/p>\n
4. The main contention=of the appellants
\ncounsel before _us .is;_since’1the business
\nactivities of the assessee had been closed for
\nthe relevantyassessment year, the assessee was
\nnot entitled to claim depreciation as well as<\/p>\n
expenditure ‘under}ssettions–32 and 37 of ‘the<\/p>\n
a%Inco\ufb01e,1ax Act, -To —– support his arguments, he<\/p>\n
v5hasT:eliedgu\u00a7on the Judgment of the Supreme<\/p>\n
co’u;_;\u00a3 in 7i.:.\u00a766 ITR Page 1 (COMMISSIONER or<\/p>\n
 <1Ncom_TAx VS.LAI-IORE ELECTRIC SUPPLY COMPANY<\/p>\n
R<."iTD?f Relying upon this Judgment, he requests<\/p>\n
.'mu:the Court to set aside the order passed by the<\/p>\n
\u00a332"\n<\/p>\n
\n
(1<\/p>\n
Commissioner of Income Tax (Appeals), as well<\/p>\n
as the Tribunal.\n<\/p>\n
%w _.\n<\/p>\n
5. Per contra, Ma. E$RQB$&$$\ufb01, tthe<\/p>\n
learned counsel appearing for the respondentkp,<\/p>\n
assessee contends that the facts in@\u00a21v\u00e9a’;5*<\/p>\n
the present case are different :;\u00a2m*\u00a2h\u00a7=c\u00a7\u00a7\u00a7_T<\/p>\n
involved in LAHORE sI.;s_.cTRIr:_,7– sup:-\ufb01x” ‘L’fpI’i<\/p>\n
According to him, the aforesaid Judgment has
\nno application to the facts and circumstances
\nof the present case, ‘in order to substantiate<\/p>\n
the same, he contends that the assessee had no<\/p>\n
intentiQnrto cl@\u00a7\u00e9 its business. Business was
\nclosed on account of the local problems not on
\n. V  \u00a7’:V-;-y\/  y<\/p>\n
. account of shefdispute between the employer<\/p>\n
dgand*employees, Considering the problems in the<\/p>\n
locality not only the business of the assessee<\/p>\n
[but also the business of others were closed<\/p>\n
land later on the same has been revived and it<\/p>\n
‘eis functioning. He further contends that if<\/p>\n
dgthe business had been closed not on account of<\/p>\n
1″?’<\/p>\n
4<\/span><\/p>\n
the negligence or attributable to the<\/p>\n
assessee, the revenue cannot contend that the<\/p>\n
if ” r”‘*;,,.,. ,<\/p>\n
assessee had closed its business, htere\u00a3\u00a2%\u00e9pg”_<\/p>\n
it cannot claim: depreciation, ;”= in vitheg<\/p>\n
circumstances, he requests ;the Rcourtbftogw<\/p>\n
dismiss the appeal.\n<\/p>\n
6. Having heard theh counsel_ for the
\nparties, we are view that the Questions of law
\nraised in this” appeal; aged \ufb01\u00e9inb\u00e9 answered
\nagainst the rewenue for the following reasons:<\/p>\n
It .i; .\u00a7agg%;pn diapers ,that the assessee
\nwas carrying on the business in manufacturing<\/p>\n
the Indian V\ufb01adel\ufb01foreign liquor and the<\/p>\n
\u00bb_activities of the assessee is continued even<\/p>\n
Y\u00a5t\u00a7\u00a2a\u00a5I ‘The business premises of the assessee<\/p>\n
isu.situa\u00a3ed} in Punjab. On account of the<\/p>\n
‘ riots and other activities in the place, where<\/p>\n
nthe*\u00a7actory of the assessee is situated, the<\/p>\n
‘ assessee was forced to close down the activity<\/p>\n
‘i,till the peace was restored in the locality.<\/p>\n
?&ig fgat is \ufb01at \u00e9isguta\u00e9 \ufb01g t\ufb01e ravanr\u00e9g if<\/p>\n
far the reasans whis& were bgyaa\u00e9 %heg$\u00a7n%z\u00a7E <\/p>\n
gf tha aa\ufb01asgaag :t$ basi\ufb01\u00e9$a\u00abagt;viiia$\u00a5wa$<\/p>\n
aiasa\u00e9g such glasaza $&\ufb01\ufb01$t b ttaatw\ufb01 as 3_<\/p>\n
a;G3uxe with an int\ufb01\ufb01tiaa \u00a5i&,_$:\ufb01$\u00e9 the’<\/p>\n
busi\ufb01aas 333% $5: aily\u00e9\ufb01\ufb02 3\ufb01\u00a2\u00a7 cla\u00e9ure E33 ta<\/p>\n
be txaaig\ufb01 &:”3 3:1 a\u00a7<:: t –\u00a7\u00a3 \u00a7f$%."\u00a7:_"V.f:L*Jl';f vismageaura
\nThe A$sa\u00a7$i%g*Qffiga: hag faii\ufb01\ufb01 ta taka mate
\na\ufb01 t\ufb01a saa\ufb01 ax \ufb01E%\u00a7&3$@S$@@.di$ mag \ufb01g\ufb01\ufb01\ufb01 mtg<\/p>\n
bugimasa \u00a7\u00a2%i$:ti&$%@& gtg Qwa. But it wag am
\na@$$un\u00a7  mi Vu\ufb01fmz\u00e9gaan aizammg\u00e9anae, \ufb01ua\ufb01<\/p>\n
\u00a7;\u00a7$\u00a7:& %&E\u00a3@Va$% \ufb01isaniiiie 'Eh\u00e9 ggsaggaa ts<\/p>\n
A'\ufb01\u00a7a\u00e9m:i%\u00e9z\u00a7\u00a7\u00a7r%a:azi\u00a7x\u00a2 fhe faais 1% Qiv\ufb01\u00e9 in<\/p>\n
  $*:.:\u00a7\u00a7\u00a7:;*\u00a7 igggyzawgczg' z\u00e9zzgzzz\u00e9w 3.32%<\/p>\n
\u00a7\u00a7\u00a7:\u00a7@;\u00a7"\ufb01f\u00a7e\u00a7e:\u00a5 ?h\u00a7r@ t\ufb01a i\ufb01gimass wag<\/p>\n
'=\u20aci\u00a7$$\u00a7 wit\ufb01 am i\ufb01i$\u00a7ti\u00a7\u00a7 ta alaga the bxsi\ufb01egg<\/p>\n
K$\ufb01$\u00a7 Egg al: an\u00e9 it \ufb01a\ufb01 ma inta\ufb01tigm tg raviva<\/p>\n
"its %\u00a7s:m\u00a7s$ an\ufb01 aha Scaggng i\ufb01gaif was gala<\/p>\n
gnaw t\ufb01g \ufb01\u00a7\u00a7\u00a7&\u00a7y' wag \ufb01at a viabla Qa\ufb01pamy.<\/p>\n
?h@z\u00a7\u00a7$:a\u00a7 we aye \ufb01g th\ufb01 viaw 3&3: aha<\/p>\n
'JV\/_<\/p>\n
:&$isism raiie\u00e9.'\u00a7pan Zby' tha EQVEEEEE hag _n$<\/p>\n
\u00a7\u00a7iiaatimm ta t&a facts mf this aase W \u00a7g g\ufb01e
\nairaumsta\ufb01aesg we axes af' t\u00a7& 'v:aw' %hgt@ \u00a7h%u
\n\u00a7ribuna1 as wag; ag t\ufb01e Camgi\u00e9\u00e9zg\ufb01gr \ufb01g g\ufb01\ufb01\u00e9m\u00e9"
\nTax, ware \u00a7a$t;f:e\u00a7 in \u00a7:a\ufb01%i$\u00a7 \u00a7e\u00a7g%f,t\u00a7 \u00a7h\u00e9"<\/p>\n
3$\u00a7\u00a7$S%@ ,<\/p>\n
%$c@:\ufb01i\u00a7gi\u00a7; W\u00a7 '\u00ae$$:\ufb02V V\u00a7h\ufb01<\/p>\n
subazanagai qmesti\ufb01gs \u00a2\u00a7'3\u00a7:%gz:gas* in; t\u00a7i3<\/p>\n
agpaal agai\ufb01gt aha z\ufb01w\ufb01\ufb01\u00e9\u00e9 g\ufb01\ufb01ki\ufb01 \ufb01avmur af<\/p>\n
aha a$sa$$@g;. g<\/p>\n
_ i\u00a7a.&\u00a7pea: is \ufb01ig\ufb01igga\ufb01,<\/p>\n
fog!\/;\n<\/p>\n
\u00a7m\u00e9”*’<\/p>\n
3s,,L. I
\n?’*?2?W?*
\n\u00a7a\u00a3i\u00a3\u00a7\u00a7\u00a7a<\/p>\n
.53 sun
\n%&\/<\/p>\n
%%\u00a7 ff?\n<\/p>\n
Eggww<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court The Commissioner Of Income Tax vs M\/S Blend Well Bottles Pvt Ltd on 17 February, 2010 Author: K.L.Manjunath & B.V.Nagarathna :5 %:j\\’#3%%&”> 2% f\ufb01\ufb01 Ei\ufb01\ufb01 aasa? $3 KAE\u00a7g\u00a7&K\u00a7 %f E\u00a7\u00a7\u00e9\ufb01$\u00a7\u00a7\u00a7*; , \ufb01gf\ufb02\ufb01 $313 TEE :?”‘m&\u00a7 $\u00a7W\u00a7aEE\u00a7A3\u00a7;2\u00a7:\u00a7j_ \u00a7gEgEE@Vx $\u00a7g \u00a7$\u00a7 23% ER $\u00a7$?:$g Kfav\u00a7;\u00a733\u00a5$\u00a7\u00a7,w. \u00a7\u00a7\u00a7\u00ab. * =.: ‘I yag \u00a7\u00a7\u00a7?\u00a7L\u00a7 %\u00a7\u00a7 3$s?:\u00a7E E […]<\/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":[8,20],"tags":[],"class_list":["post-251018","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nThe Commissioner Of Income Tax vs M\/S Blend Well Bottles Pvt Ltd on 17 February, 2010 - 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