{"id":261809,"date":"1996-09-04T00:00:00","date_gmt":"1996-09-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-purushottamdas-dhoribhai-and-co-on-4-september-1996"},"modified":"2018-07-11T14:24:07","modified_gmt":"2018-07-11T08:54:07","slug":"commissioner-of-income-tax-vs-purushottamdas-dhoribhai-and-co-on-4-september-1996","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-purushottamdas-dhoribhai-and-co-on-4-september-1996","title":{"rendered":"Commissioner Of Income-Tax vs Purushottamdas Dhoribhai And Co. on 4 September, 1996"},"content":{"rendered":"
Madhya Pradesh High Court<\/div>\n
Commissioner Of Income-Tax vs Purushottamdas Dhoribhai And Co. on 4 September, 1996<\/div>\n
Equivalent citations: 1997 226 ITR 579 MP<\/div>\n
Author: A Mathur<\/div>\n
Bench: A Mathur, S Kulshreshtha<\/div>\n

JUDGMENT<\/p>\n

A.K. Mathur, C.J.\n<\/p>\n

1. This is an income-tax reference under Section 256(1)<\/a> of the Income-tax Act, 1961 (for short, the Act), and the following<\/p>\n

questions of law have been referred by the Tribunal for answer by this court :\n<\/p>\n

” 1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law to hold that the Assessing Officer\/Department, had accepted the position that the income from fixed deposits receipt, was assessable under the head ‘Business’ on accrual basis ?\n<\/p>\n

2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law to hold that the findings of the Commissioner of Income-tax (Appeals) that interest on fixed deposits receipts was assessable under the head ‘Other sources’ is not correct ?\n<\/p>\n

3. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the interest income amounting to Rs. 71,013 taxed on accrual basis and subsequently claimed as deduction is admissible under law ?”\n<\/p>\n

2. The assessee is a registered firm which derives its income from manufacture and sale of bidis. The assessee earned interest from bank deposits in the shape of fixed deposit receipts which was not part of the assessee’s business. During the year under consideration, the assessee claimed deduction of Rs. 71,013 on account of the fact that in the earlier year, the assessee had purchased fixed deposit receipts out of its capital. It was assessed on interest on these fixed deposits receipts on accrual basis from year to year. The fixed deposit receipts were got encashed prematurely and, as such, interest, already taxed on accrual basis, amounted to a loss. Therefore, it was claimed as a deduction. The Assessing Officer also disallowed the claim stating that there was no provision in the Act to allow such deduction. Aggrieved by this order, the assessee approached the Commissioner of Income-tax who upheld the order of the Assessing Officer holding that the interest income from fixed deposit receipts even on accrual basis is assessable as income from other sources and, as such, the claim for deduction was not allowable either under Section 57<\/a> or Section 58<\/a> of the Act. Aggrieved by this order, the assessee approached the Tribunal which decided the matter in favour of the assessee and granted deduction of the aforesaid sum. Hence, the Department approached the Tribunal for referring the matter before this court and, accordingly, the Tribunal has referred the aforesaid three questions for answer by this court.\n<\/p>\n

3. We have heard learned counsel for the parties and perused the record. On the basis of the admitted facts, the question for consideration is whether<\/p>\n

the loss of income caused to the assessee on account of premature encashment of the fixed deposit receipts can be made good under the provisions of the Act or not.\n<\/p>\n

4. Though no provision of law was referred by the Tribunal, nor was it brought to the notice of the Tribunal, Shri Nema, learned counsel for the assessee, has invited our attention to Sections 70<\/a>, 71<\/a>, 72<\/a> onwards. Section 70<\/a> deals with the set-off of loss from one source against income from another source under the same head of income, Section 71<\/a> deals with set-off of loss from one head against income from another. Section 72<\/a> deals with the carry forward and set-off of business losses. The Tribunal, of course, did not make a specific reference to the provision of law. However, the Tribunal observed in the order that in this case interest was not received in the year the assessee was assessed on its accrual basis. Therefore, it was found that once the Department accepted the position that income from the fixed deposit receipts was assessable under the head “Business” on accrual basis, then the loss suffered by the assessee on account of premature encashment of fixed deposit receipts will have to be allowed as a deduction, but it is not pointed out under which law.\n<\/p>\n

5. The finding of the Tribunal that it is a business income is also not correct. In fact, the assessee is doing the business of manufacture of bidis and not dealing with the business of investment and loans. Therefore, it can, at best, be treated to be an income from other sources. Be that as it may, that would not make much difference. However, Section 71<\/a> provides that such kind of losses can be set off if the income under the same head is not assessable from income of another head. Section 71<\/a> reads as under :\n<\/p>\n

” 71. Set off of loss from one head against income from another. -(1) Where in respect of any assessment year, the net result of the computation under any head of income, other than ‘Capital gains’ is a loss and the assessee has no income under the head ‘Capital gains’, he shall, subject to the provisions of this Chapter, be entitled to have the amount of such loss set off against his income, if any, assessable for that assessment year under any other head.\n<\/p>\n

(2) Where in respect of any assessment year, the net result of the computation under any head of income, other than ‘Capital gains’, is a loss and the assessee has income assessable under the head ‘Capital gains’, such loss may, subject to the provisions of this Chapter, be set off against his income, if any, assessable for that assessment year under any head<\/p>\n

of income including the head ‘Capital gains’ (whether relating to short-term capital assets or any other capital assets).\n<\/p>\n

(3) Where in respect of any assessment year, the net result of the computation under the head ‘Capital gains’ is a loss and the assessee has income assessable under any other head of income, the assessee shall not be entitled to have such loss set off against income under the other head.\n<\/p>\n

(4) Notwithstanding anything contained in Sub-sections (1) and (2), where in respect of any assessment year the net result of the computation, in relation to any property (other than the property referred to in Sub-clause (i) of Clause (a) of Sub-section (2) of Section 23<\/a>) under the head ‘Income from house property’ is a loss and the assessee has income assessable under any other head of income, the assessee shall not be entitled to have such loss set off against income under the other head.”\n<\/p>\n

6. Therefore, in the present case, the deduction of Rs. 71,013 allowed by the Tribunal is well justified as the asse’ssee has suffered loss on account of premature encashment of the fixed deposits receipts and such set-off is permissible under Section 71<\/a> of the Act.\n<\/p>\n

7. Accordingly, we are of the opinion that the Tribunal was justified in allowing the relief of Rs. 71,013 to the assessee. We, accordingly, answer all the three questions in favour of the assessee and against the Revenue.<\/p>\n","protected":false},"excerpt":{"rendered":"

Madhya Pradesh High Court Commissioner Of Income-Tax vs Purushottamdas Dhoribhai And Co. on 4 September, 1996 Equivalent citations: 1997 226 ITR 579 MP Author: A Mathur Bench: A Mathur, S Kulshreshtha JUDGMENT A.K. Mathur, C.J. 1. This is an income-tax reference under Section 256(1) of the Income-tax Act, 1961 (for short, the Act), and the […]<\/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":[8,24],"tags":[],"class_list":["post-261809","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madhya-pradesh-high-court"],"yoast_head":"\nCommissioner Of Income-Tax vs Purushottamdas Dhoribhai And Co. on 4 September, 1996 - Free Judgements of Supreme Court & 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-purushottamdas-dhoribhai-and-co-on-4-september-1996\" \/>\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 Purushottamdas Dhoribhai And Co. on 4 September, 1996 - 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