{"id":255100,"date":"1987-11-30T00:00:00","date_gmt":"1987-11-29T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-shamshuddin-manzoor-haque-on-30-november-1987"},"modified":"2018-03-27T05:05:31","modified_gmt":"2018-03-26T23:35:31","slug":"commissioner-of-income-tax-vs-shamshuddin-manzoor-haque-on-30-november-1987","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-shamshuddin-manzoor-haque-on-30-november-1987","title":{"rendered":"Commissioner Of Income-Tax vs Shamshuddin Manzoor Haque on 30 November, 1987"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs Shamshuddin Manzoor Haque on 30 November, 1987<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1988 172 ITR 696 All, 1988 36 TAXMAN 128 All<\/div>\n<div class=\"doc_author\">Author: O Prakash<\/div>\n<div class=\"doc_bench\">Bench: R Sahai, O Prakash<\/div>\n<p id=\"p_1\">JUDGMENT<\/p>\n<p>  Om Prakash, J.\n<\/p>\n<p id=\"p_1\"> 1. In this application made under <a href=\"\/doc\/1442856\/\" id=\"a_1\">Section 265(2)<\/a> of the Income-tax Act, 1961, the Commissioner of Income-tax prays that the Income-tax Appellate Tribunal be directed to draw up a statement of the case and refer to this court as many as three questions mentioned in the application.\n<\/p>\n<p id=\"p_2\"> 2. The Income-tax Officer noticed that the capital accounts of the partners in the books of the assessee-firm were credited with certain amounts. The explanation of the assessee was that the amount so credited in the capital account of the two partners had been received by them as gift from the Bombay parties.\n<\/p>\n<p id=\"p_3\"> 3. Later, the Commissioner of Income-tax, exercising jurisdiction under <a href=\"\/doc\/1978286\/\" id=\"a_1\">Section 263<\/a>, set aside the order for the assessment year 1981-82 of the Income-tax Officer on the ground that the said order was erroneous and prejudicial to the interests of the Revenue, inasmuch as no enquiry into the genuineness of the gift was made by the Income-tax Officer and he, therefore, directed the Income-tax Officer to make an assessment afresh after making proper enquiry.\n<\/p>\n<p id=\"p_4\"> 4. The dispute was carried in appeal by the assessee-firm before the Appellate Tribunal.\n<\/p>\n<p id=\"p_5\"> 5. The Tribunal observed that before the Commissioner of Income-tax, it was submitted that the donors at Bombay had filed gift-tax returns and had paid gift-tax on the gifts. The Tribunal also observed that the material available before the Commissioner of Income-tax (Appeals) clearly showed that the amounts had been received by cheques from the Bombay parties. The Tribunal was of the view that the sources of the<\/p>\n<p>amount having been disclosed, no action could be taken in the hands of the firm and that if the gifts are not found to be genuine, then at best, the amounts could be added in the hands of the partners.\n<\/p>\n<p id=\"p_6\"> 6. From the facts that the donors had filed gift-tax returns, that they have been assessed to gift-tax and that varying amounts having been passed on by way of cheques to two partners of the assessee-firm from the Bombay parties and the Commissioner having taken no steps to undo the gift-tax assessments, we are of the considered view that no question of law arises from the Tribunal&#8217;s order. The gift-tax assessments having been made on the donors and that fact having not been controverted by the Commissioner and the latter having failed to take any steps to disturb these assessments made on the donors, it is amply clear that the genuineness of the gifts in the hands of the donors has not been doubted. That being so, the fact that the amounts credited in the capital account of the partners had flowed from the donors cannot be doubted and, therefore, no question of law arises from the finding of the Appellate Tribunal.\n<\/p>\n<p id=\"p_7\"> 7. In the result, the application fails and is dismissed. No order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Commissioner Of Income-Tax vs Shamshuddin Manzoor Haque on 30 November, 1987 Equivalent citations: 1988 172 ITR 696 All, 1988 36 TAXMAN 128 All Author: O Prakash Bench: R Sahai, O Prakash JUDGMENT Om Prakash, J. 1. In this application made under Section 265(2) of the Income-tax Act, 1961, the Commissioner of Income-tax [&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":[9,8],"tags":[],"class_list":["post-255100","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income-Tax vs Shamshuddin Manzoor Haque on 30 November, 1987 - 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-shamshuddin-manzoor-haque-on-30-november-1987\" \/>\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 Shamshuddin Manzoor Haque on 30 November, 1987 - Free Judgements of Supreme Court &amp; 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