{"id":256505,"date":"2011-06-17T00:00:00","date_gmt":"2011-06-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/dy-vs-ratnamani-on-17-june-2011"},"modified":"2016-02-02T07:56:19","modified_gmt":"2016-02-02T02:26:19","slug":"dy-vs-ratnamani-on-17-june-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/dy-vs-ratnamani-on-17-june-2011","title":{"rendered":"Dy vs Ratnamani on 17 June, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Dy vs Ratnamani on 17 June, 2011<\/div>\n<div class=\"doc_author\">Author: Harsha Devani, R.M.Chhaya,<\/div>\n<pre id=\"pre_1\">   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\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/116\/2000\t 3\/ 3\tJUDGMENT \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. 116 of 2000\n \n\n For\nApproval and Signature:\n \nHONOURABLE\nMS.JUSTICE HARSHA DEVANI\tSd\/-\n \n \n\n\n \n\nHONOURABLE\nMR.JUSTICE R.M.CHHAYA\n\tSd\/- \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\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\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\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\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 \n\nDY.\nCIT - Appellant(s)\n \n\nVersus\n \n\nRATNAMANI\nTUBE INDUSTRIES LTD. - Opponent(s)\n \n\n===================================================== \nAppearance\n: \nMR\nMR BHATT for Appellant(s) : 1, \nMR SUDHIR MEHTA, for Opponent(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\tMS.JUSTICE HARSHA DEVANI\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            and\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 R.M.CHHAYA\n\t\t\n\t\n\n \n\nDate\n: 17\/06\/2011 \n\n \n\n ORAL\nJUDGMENT<\/pre>\n<p id=\"p_1\">(Per<br \/>\n: HONOURABLE MS.JUSTICE HARSHA DEVANI)<\/p>\n<p>(1)\t\tIn this appeal under <a href=\"\/doc\/789969\/\" id=\"a_1\">section 260A<\/a> of the Income Tax Act, 1961<br \/>\n(the Act) the appellant-revenue has challenged the order dated<br \/>\n23.12.1999 made by the Income Tax Appellate Tribunal, Ahmedabad Bench<br \/>\n&#8216;C&#8217;, Ahmedabad in I.T.A. No.4338\/Ahd\/1994 for Assessment<br \/>\nYear 1991-92.\n<\/p>\n<p id=\"p_1\">(2)\t\tWhile admitting the appeal on 20.09.2000, this Court had<br \/>\nformulated the following substantial question of law:\n<\/p>\n<p id=\"p_2\">&#8220;Whether the Appellate Tribunal is right in law and on facts<br \/>\nin directing to allow separate reliefs under sec. 80HH and 80I of the<br \/>\nAct?&#8221;\n<\/p>\n<p id=\"p_3\">(3)\t\tMr. Sudhir Mehta, learned Advocate, appearing on behalf of the<br \/>\nrespondent has invited the attention of the Court to the decision of<br \/>\nthe Supreme Court in the case of Joint Commissioner of Income<br \/>\nTax Vs. Mandideep Engineering And Packaging. Ind. P.<br \/>\nLtd. (2007) 292 ITR 1 (S.C.),to submit that the<br \/>\ncontroversy involved in the present case stands concluded in favour<br \/>\nof the assessee by the said decision. It was pointed out that the<br \/>\nSupreme Court has taken note of the fact that the decision of the<br \/>\nMadhya Pradesh High Court in the case of J.P. Tobacco Products P.<br \/>\nLtd. Vs. C.I.T. (1998) 229 ITR 123 wherein it has been held that<br \/>\nboth the sections are independent and, therefore, the deductions<br \/>\ncould be claimed both under <a href=\"\/doc\/1509788\/\" id=\"a_1\">sections 80HH<\/a> and <a href=\"\/doc\/789969\/\" id=\"a_2\">80I<\/a> on the gross total<br \/>\nincome, a special leave petition had been filed before the Supreme<br \/>\nCourt which came to be dismissed on the ground of delay. The Supreme<br \/>\nCourt further observed that the decision of the Madhya Pradesh High<br \/>\nCourt in the case of J.P. Tobacco Products P. Ltd. Vs. C.I.T. was<br \/>\nfollowed by the same High Court in the case of <a href=\"\/doc\/1738247\/\" id=\"a_3\">CIT v. Alpine<br \/>\nSolvex P. Ltd<\/a>. in I.T.A. No.92 of 1999 decided on May 2, 2000 and<br \/>\nthat special leave petition against the same was dismissed by the<br \/>\nSupreme Court. The Court further observed that the aforesaid view had<br \/>\nbeen followed repeatedly by different High Courts against which no<br \/>\nspecial leave petitions were filed meaning thereby that the<br \/>\nDepartment had accepted the view taken in the said judgments. The<br \/>\nCourt accordingly held that the Department having accepted the view<br \/>\ntaken in those judgments cannot be permitted to take a contrary view<br \/>\nin the said case involving the same point and accordingly dismissed<br \/>\nthe appeal. One of the judgments referred to was <a href=\"\/doc\/744649\/\" id=\"a_4\">CIT v. Amod<br \/>\nStamping<\/a>, (2005) 274 ITR 176 (Guj). In the said decision the<br \/>\nCourt had decided the controversy in favour of the assessee by<br \/>\nholding that the profits for the purpose of availing deduction under<br \/>\n<a href=\"\/doc\/789969\/\" id=\"a_5\">section 80-I<\/a> of the Act, the profits and gains of the assessee&#8217;s<br \/>\nbusiness are not required to be reduced by the deduction admissible<br \/>\nunder <a href=\"\/doc\/1509788\/\" id=\"a_6\">section 80HH<\/a> of the Act.\n<\/p>\n<p id=\"p_4\">(4)\t\tMr. M. R. Bhatt, learned Senior Advocate for the appellant, is<br \/>\nnot able to dispute the aforesaid position. In the circumstances, it<br \/>\nis not necessary to set out the facts and contentions in detail.\n<\/p>\n<p id=\"p_5\">(5)\t\tA perusal of the impugned order of the Tribunal indicates that<br \/>\nthe Tribunal has placed reliance on the decision of the Madhya<br \/>\nPradesh High Court in the case of J.P. Tobacco Products P. Ltd.<br \/>\nVs. C.I.T. which view has not been disturbed by the Supreme Court<br \/>\nas noted hereinabove. In the circumstances, the view adopted by the<br \/>\nTribunal being in consonance with the above referred decision of the<br \/>\nMadhya Pradesh High Court as well as of this High Court in the case<br \/>\nof CIT Vs. Amod Stamping (supra), the question is answered<br \/>\naccordingly, that is, in favour of the assessee and against the<br \/>\nrevenue. The Appellate Tribunal is right in law in directing to allow<br \/>\nseparate reliefs under <a href=\"\/doc\/1509788\/\" id=\"a_7\">sections 80HH<\/a> and <a href=\"\/doc\/789969\/\" id=\"a_8\">80I<\/a> of the Income Tax Act,<br \/>\n1961. The appeal is, accordingly, dismissed with no order as to<br \/>\ncosts.\n<\/p>\n<p id=\"p_6\">Sd\/-\n<\/p>\n<p id=\"p_7\">[HARSHA DEVANI, J]<\/p>\n<p>Sd\/-\n<\/p>\n<p id=\"p_8\">[ R.M.CHHAYA, 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 Dy vs Ratnamani on 17 June, 2011 Author: Harsha Devani, R.M.Chhaya, Gujarat High Court Case Information System Print TAXAP\/116\/2000 3\/ 3 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 116 of 2000 For Approval and Signature: HONOURABLE MS.JUSTICE HARSHA DEVANI Sd\/- HONOURABLE MR.JUSTICE R.M.CHHAYA 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-256505","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>Dy vs Ratnamani on 17 June, 2011 - Free Judgements of Supreme Court &amp; 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