{"id":258168,"date":"2004-04-19T00:00:00","date_gmt":"2004-04-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/sri-ar-alagappa-chettiar-vs-the-income-tax-officer-on-19-april-2004"},"modified":"2015-12-20T14:30:05","modified_gmt":"2015-12-20T09:00:05","slug":"sri-ar-alagappa-chettiar-vs-the-income-tax-officer-on-19-april-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/sri-ar-alagappa-chettiar-vs-the-income-tax-officer-on-19-april-2004","title":{"rendered":"Sri.Ar.Alagappa Chettiar vs The Income Tax Officer on 19 April, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">Sri.Ar.Alagappa Chettiar vs The Income Tax Officer on 19 April, 2004<\/div>\n<pre id=\"pre_1\">       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\n\nDated: 19\/04\/2004\n\nCoram\n\nThe Honourable Mr.Justice A.S.VENKATACHALAMOORTHY\nand\nThe Honourable Mr.Justice P.K.MISRA\n\nT.C.No.402 of 2001\n\n\nSri.AR.Alagappa Chettiar               ...                     Appellant\n\n-Vs-\n\nThe Income Tax Officer,\nWard I(1),\nKaraikudi                               ...                     Respondent\n\n\n        This appeal has been filed under <a href=\"\/doc\/789969\/\" id=\"a_1\">Section 260A<\/a> of the Income  Tax  Act,\n1961,  against the order of the Income Tax Appellate Tribunal \"A\" Bench, dated\n9.9.2001 in ITA No.2203\/Mds\/95.\n\n!For Appellant          :  Mr.C.V.Rajan\n\n^For Respondent         :  Mr.T.Ravikumar\n                        Junior Standing Counsel\n\n:J U D G M E N T\n<\/pre>\n<p id=\"p_1\">A.S.VENKATACHALAMOORTHY, J.\n<\/p>\n<p id=\"p_1\">                This appeal is directed against the order  of  the  Income-Tax<br \/>\nAppellate  Tribunal,  upholding  the  orders  of  the authorities below and it<br \/>\npertains to the assessment  year  1991-1992.    The  dispute  relates  to  the<br \/>\ncomputation  of  long  term capital gains arising out of the transfer of 4 198<br \/>\nshares held by the appellant in M\/s Consolidated Coffee  Limited  (hereinafter<br \/>\nreferred  to  as  &#8216;CCL&#8217;)  to M\/s Tata Tea Limited ( hereinafter referred to as<br \/>\n&#8216;TTL&#8217;).\n<\/p>\n<p id=\"p_2\">                2.  The appellant was holding 4198 shares in  CCL.    The  TTL<br \/>\ndesired to acquire the majority shares in CCL and this prompted TTL to make an<br \/>\nopen offer  to  the shareholders of the CCL.  The offer was to the effect that<br \/>\nfor transfer of every two shares of CCL  to  TTL,  the  latter  would  give  a<br \/>\nconsideration  in  cash  of  Rs.100\/-  and  one  equity share of face value of<br \/>\nRs.10\/- out of the fresh issue of  TTL.    This  offer  was  made  by  TTL  on<br \/>\n20.10.1989 and  the  same  was accepted by the appellant.  Following this, TTL<br \/>\nformalised the contract by sending the  transfer  deed  for  the  transfer  of<br \/>\nshares in  CCL,  on  31.10.1990.   The appellant received the consideration as<br \/>\nstipulated in the offer i.e, Rs.100 \/- in cash and a fresh issue of one equity<br \/>\nshare in TTL of the face value of Rs.10\/- for every two shares in  CCL.    The<br \/>\nappellant while submitting his return for 1991-1992, apparently worked out the<br \/>\ncapital   gains   pertaining  to  4198  shares  of  CCL  by  taking  the  sale<br \/>\nconsideration of Rs.55\/- per share, which figure he arrived at by  calculating<br \/>\nas follows,<br \/>\n                                Rs.100\/- + Rs.10\/-\n<\/p>\n<p><span class=\"hidden_text\" id=\"span_1\">                                        2<\/span><\/p>\n<p id=\"p_3\">The  Assessing  Officer,  however took note of the fact that by a letter dated<br \/>\n8.10.1990, the TTL informed the appellant that the market price of each  share<br \/>\nof  TTL  has  gone  up  to Rs.450\/- and proceeded to find out the value of the<br \/>\nshares of TTL as on 31.10.1990 as per the daily  official  listing  of  Bombay<br \/>\nStock Exchange.    The  Assessing  Officer found, the Stock Exchange mentioned<\/p>\n<p>Rs.400.25 as value of one share of TTL and adopting that,  computed  the  full<br \/>\nvalue  of  the consideration received by the appellant at Rs.10,50,025\/- (2099<br \/>\nTTL shares at Rs.400.25 + Rs.2,09,900 (2099 x 100)).\n<\/p>\n<p id=\"p_4\">                3.  The appellant filed an appeal before the  Commissioner  of<br \/>\nIncome  Tax contending that the Assessing Officer ought to have taken only the<br \/>\nface value of the equity share of TTL at Rs.10\/- and not the market  value  at<br \/>\nRs.400.25.   However,  this  contention  was  not  accepted  by  the appellate<br \/>\nauthority, which prompted the appellant to file an Income  Tax  Appeal  before<br \/>\nthe Income  Tax  Appellate  Tribunal, Madras.  By an order dated 4.9.2001, the<br \/>\nTribunal dismissed the appeal upholding the orders of the  authorities  below.<br \/>\nBeing  aggrieved  by  the  orders referred above, the appellant has filed this<br \/>\nappeal before this Court.\n<\/p>\n<p id=\"p_5\">                4.   The  question  is,  for  the  purpose  of  computing  the<br \/>\nconsideration received for transfer of shares in CCL, whether the market value<br \/>\nof  the  shares of TTL allotted to the assessee should be adopted or the value<br \/>\nof the said allotted shares shown as paid up in the books of accounts of TTL ?\n<\/p>\n<p id=\"p_6\">                5.  This Court is inclined to consider the  entire  matter  in<br \/>\nthe way  indicated  hereunder.    Just  like the appellant\/assessee, number of<br \/>\nother shareholders in CCL transferred their shares in CCL and in exchange, got<br \/>\nshares in TTL and also Rs.100\/- for each share in TTL.  One  such  person  was<br \/>\nSmt.AL.VE.Muthayee Achi.    The Tribunal considered her case in ITA No.2452 of<br \/>\n1995 and fixed the value of one TTL Share at Rs.147\/-.  In fact that order  of<br \/>\nthe  Tribunal  has  been extensively quoted in the present order passed by the<br \/>\nTribunal.  After so quoting, the Tribunal has observed as follows,<br \/>\n&#8220;&#8230;  Because the shares of Tata Tea Ltd., were marketable and  had  a  market<br \/>\nvalue   of   Rs.147  on  31.12.1990,  the  Assessing  Officer  took  the  sale<br \/>\nconsideration at Rs.247, that is Rs.147 being  market  value  plus  Rs.100  as<br \/>\ntotal sale  consideration.    This is what has been applied by the Tribunal in<br \/>\nthe case referred to earlier.  &#8230;&#8221;\n<\/p>\n<p id=\"p_7\">After so pointing out, the Tribunal proceeded to observe as follows,<\/p>\n<p>&#8220;&#8230;  There being no other material difference in the facts of the case before<br \/>\nus, the issue having been  examined  on  all  fours  by  the  Tribunal  supra,<br \/>\nfollowing  the  earlier  order  of  the  Tribunal, we uphold the orders of the<br \/>\nauthorities below and dismiss the appeal of the assessee.&#8221;\n<\/p>\n<p id=\"p_8\">If the Tribunal is following the earlier order passed in Tmt.AL.VE.   Muthayee<br \/>\nAchi&#8217;s  case  referred  by  us  supra, then the Tribunal should have fixed the<br \/>\nvalue of TTL at Rs.147\/-.  In that event,  the  Tribunal  cannot  dismiss  the<br \/>\nappeal filed  by  the assessee.  The reading of the order of the Tribunal as a<br \/>\nwhole would only show that the Tribunal came to the conclusion that one  share<br \/>\nof TTL has to be fixed at Rs.147\/-.\n<\/p>\n<p id=\"p_9\">                6.   That  apart,  even  on the ground of equity, fairness and<br \/>\nreasonableness, the revenue, having accepted the value of one share at  Rs.147<br \/>\n\/-  with reference to another assessee identically placed, cannot be permitted<br \/>\nto fix a higher value for a share in TTL at the relevant time.<br \/>\nA.S.VENKATACHALAMOORTHY, J.\n<\/p>\n<p id=\"p_10\">&amp; P.K.MISRA, J.\n<\/p>\n<p id=\"p_11\">                7.  In this view of the matter, we allow the  appeal  in  part<br \/>\nand hold that the revenue shall proceed to calculate on the basis of the value<br \/>\nof  one share of TTL at Rs.147\/- and claim on that basis, the tax due from the<br \/>\nassessee.\n<\/p>\n<p id=\"p_12\">vr<\/p>\n<p>To<\/p>\n<p id=\"p_13\">1.  The Registrar, Income Tax Appellate Tribunal &#8216;A&#8217; Bench,<br \/>\nMadras.\n<\/p>\n<p id=\"p_14\">2.  The Income Tax Officer, Ward I(1), Karaikudi<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court Sri.Ar.Alagappa Chettiar vs The Income Tax Officer on 19 April, 2004 IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated: 19\/04\/2004 Coram The Honourable Mr.Justice A.S.VENKATACHALAMOORTHY and The Honourable Mr.Justice P.K.MISRA T.C.No.402 of 2001 Sri.AR.Alagappa Chettiar &#8230; Appellant -Vs- The Income Tax Officer, Ward I(1), Karaikudi &#8230; Respondent This appeal has been [&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":[8,13],"tags":[],"class_list":["post-258168","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sri.Ar.Alagappa Chettiar vs The Income Tax Officer on 19 April, 2004 - Free Judgements of Supreme Court &amp; 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