{"id":30940,"date":"2005-08-02T00:00:00","date_gmt":"2005-08-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-sumathi-process-industries-on-2-august-2005"},"modified":"2015-09-06T07:17:23","modified_gmt":"2015-09-06T01:47:23","slug":"the-commissioner-of-income-tax-vs-ms-sumathi-process-industries-on-2-august-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-sumathi-process-industries-on-2-august-2005","title":{"rendered":"The Commissioner Of Income-Tax vs M\/S.Sumathi Process Industries &#8230; on 2 August, 2005"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income-Tax vs M\/S.Sumathi Process Industries &#8230; on 2 August, 2005<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS           \n\nDated: 02\/08\/2005 \n\nCoram \n\nThe Hon'ble Mr.MARKANDEY KATJU, Chief Justice     \nand \nThe Hon'ble Mr.Justice F.M.IBRAHIM KALIFULLA    \n\nTax Case No.409 of 2001 \n\nThe Commissioner of Income-Tax,  \nMadurai.                                        ...  Appellant\n\n-Vs-\n\nM\/s.Sumathi Process Industries (P) Ltd.,\nRajapalayam.                                    ... Respondent\n\n\nFor Appellant     :: Mrs.Pushya Sitaraman\n                   Standing Counsel for\n                   Income-Tax Department.\n\nFor Respondent     :: No Appearance \n\n\n:O R D E R \n<\/pre>\n<p>THE HONOURABLE THE CHIEF JUSTICE         <\/p>\n<p>                This is an Income-Tax reference on behalf  of  the  Department<br \/>\nunder  Section  256(1)  of the Income-tax Act (hereinafter referred to as &#8216;the<br \/>\nAct&#8217;) relating to the  Assessment  Year  1984-1985,  in  which  the  following<br \/>\nquestions have been referred to us for our opinion:  &#8211;\n<\/p>\n<p>1.Whether  on the facts and circumstances of the case the Tribunal is right in<br \/>\nlaw in holding that the assessee is entitled to carry forward of business loss<br \/>\nrelying on the Supreme Court&#8217;s decision in the case of Kulu  Valley  Transport<br \/>\nCo.  Ltd (77 ITR 158) (which was rendered under the old Act?)\n<\/p>\n<p>2.Whether  the  Tribunal is justified in law in allowing carry forward of loss<br \/>\nwhen as  per  the  amended  provision  of  Section  139(3)  by  Taxation  Laws<br \/>\n(Amendment)  Act,  1970,  the  loss return filed beyond the time prescribed by<br \/>\nSection 139(3) cannot be considered as  having  been  filed  within  the  time<br \/>\nallowed under Section 139(4)?\n<\/p>\n<p>2.  Heard  the  learned counsel for the Department.  None has appeared for the<br \/>\nassessee, although notice has been served.\n<\/p>\n<p>3.  The facts of the case are that the assessee is a private limited  company.<br \/>\nFor  the  assessment  year 1984-85, the accounting period ended on 30.06.1983.<br \/>\nThe assessee filed a return of loss  of  Rs.9,64,601\/-  on  24.7.1985.    This<br \/>\nreturn was not filed within the time allowed under Section 139(1) of the Act.\n<\/p>\n<p>4.   The Assessing Officer assessed at &#8220;Nil&#8221; loss without allowing the benefit<br \/>\nof carry forward of the same to be set off against the future  income  on  the<br \/>\nground that the return was not filed within time.\n<\/p>\n<p>5.   On  Appeal, the CIT (Appeals) held that though the assessee had not filed<br \/>\nthe return in terms of the provision of Section 139(1) of the Act, the  return<br \/>\nwas  filed  within time allowed under Section 139(4) of the Act, and hence the<br \/>\nassessee was entitled to the benefit of carry  forward  and  set  off  of  the<br \/>\nbusiness loss in the subsequent assessment year in view of the decision of the<br \/>\nSupreme Court in CIT  v.    Kulu Valley Transport Pvt.  Ltd., 77 ITR 158.  The<br \/>\nDepartment&#8217;s appeal before the Tribunal failed, and hence this reference.\n<\/p>\n<p>6.  It may be mentioned that prior to 1971, sub-section (3) of Section 139 did<br \/>\nnot empower the assessing officer to extend the time for furnishing  a  return<br \/>\nof loss.  However between 1971 and 1989, the amended sub-section (3) empowered<br \/>\nthe  assessing  officer  to  extend  the  time  since  in  the  Taxation  Laws<br \/>\n(Amendment) Act, 1970 it was provided  that  carryforward  of  losses  may  be<br \/>\npermitted to an assessee if he has furnished a return of loss &#8220;within the time<br \/>\nallowed  under  sub-section  (1)  or  within  such  further  time which, on an<br \/>\napplication made in a prescribed manner, the income tax officer,  may  in  his<br \/>\ndiscretion allow&#8221;.\n<\/p>\n<p>7.  With effect from 01.04.89, the Direct Tax Laws (Amendment) Act, 19 87 came<br \/>\ninto force, which again restored the old position prior to 19 71, namely, that<br \/>\nthe  assessing  officer  has  no power to extend the time for filing return of<br \/>\nincome under Section 139(1) and to extend the time for  filing  under  Section<br \/>\n139(3) a return of loss intended to be carried forward.  However, since we are<br \/>\nin  this  case  concerned with the assessment year 1984-85, the law as between<br \/>\n1971 and 1989  will  apply,  and  hence  the  assessing  officer  has  in  his<br \/>\ndiscretion the power to extend the time for filing a return of loss.\n<\/p>\n<p>8.  In CIT  v.    Kulu Valley Transport Pvt.  Ltd., (supra), the Supreme Court<br \/>\nheld that sub-sections (1) and (4) of Section 139 are to be read together, and<br \/>\nhence the assessee would be entitled to carry forward a loss, if he has  filed<br \/>\nthe return after the period prescribed by sub-section (1), but within the time<br \/>\nallowed under  sub-section  (4).    This view has been followed by the Gauhati<br \/>\nHigh Court in <a href=\"\/doc\/1148107\/\">CIT v.  Naginimara Venner &amp; Saw  Mills  (P)  Ltd,<\/a>  216  ITR  237<br \/>\n(GAU); Calcutta  High  Court in Basanth Kumar Bajoria v.  CIT, 202 ITR 957 and<br \/>\nOrissa High Court in <a href=\"\/doc\/1353058\/\">CIT v.  Orissa Metal Industries,<\/a> 196 ITR 803., etc.<\/p>\n<p>9.  In view of the above, the reference is decided in the affirmative i.e., in<br \/>\nfavour of the assessee and against the department.\n<\/p>\n<p>Index:Yes<br \/>\nInternet:Yes<\/p>\n<p>pv\/<\/p>\n<p>Copy to:\n<\/p>\n<p>The Commissioner of Income-Tax,<br \/>\nMadurai.\n<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court The Commissioner Of Income-Tax vs M\/S.Sumathi Process Industries &#8230; on 2 August, 2005 IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated: 02\/08\/2005 Coram The Hon&#8217;ble Mr.MARKANDEY KATJU, Chief Justice and The Hon&#8217;ble Mr.Justice F.M.IBRAHIM KALIFULLA Tax Case No.409 of 2001 The Commissioner of Income-Tax, Madurai. &#8230; Appellant -Vs- M\/s.Sumathi Process Industries [&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-30940","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 v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commissioner Of Income-Tax vs M\/S.Sumathi Process Industries ... on 2 August, 2005 - Free Judgements of Supreme Court &amp; 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