{"id":37469,"date":"2011-03-17T00:00:00","date_gmt":"2011-03-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/appearance-vs-mr-m-r-bhatt-with-mrs-mauna-m-bhatt-on-17-march-2011"},"modified":"2017-08-11T11:15:32","modified_gmt":"2017-08-11T05:45:32","slug":"appearance-vs-mr-m-r-bhatt-with-mrs-mauna-m-bhatt-on-17-march-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/appearance-vs-mr-m-r-bhatt-with-mrs-mauna-m-bhatt-on-17-march-2011","title":{"rendered":"Appearance vs Mr M.R. Bhatt With Mrs Mauna M Bhatt on 17 March, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Appearance vs Mr M.R. Bhatt With Mrs Mauna M Bhatt on 17 March, 2011<\/div>\n<div class=\"doc_author\">Author: Harsha Devani,&amp;Nbsp;Honourable H.B.Antani,&amp;Nbsp;<\/div>\n<pre>   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\nSCA\/5006\/2001\t 4\/ 4\tJUDGMENT \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nSPECIAL\nCIVIL APPLICATION No. 5006 of 2001\n \n\n \n\n\n \n\n \n \nFor\nApproval and Signature:\n \n \nHONOURABLE\nMS.JUSTICE HARSHA DEVANI\n \n \n\n\n \n\n \n\n\n \n\nHONOURABLE\nMR.JUSTICE H.B.ANTANI\n \n \n======================================================\n\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\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\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\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\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\n\n \n\n \n======================================================\n\n\n \n\nBHARAT\nSHIP BREAKING CORPRATION \n\n \n\nVersus\n \n\nJOINT\nCOMMISSIONER OF INCOME - TAX \n\n \n\n======================================================\n \nAppearance\n: \nMR\nSN SOPARKAR for Petitioner \nMR M.R. BHATT WITH MRS MAUNA M BHATT\nfor Respondent \n======================================================\n\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\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\nand\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 H.B.ANTANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate:\n17\/03\/2011 \n\n \n\n \n \nORAL\nJUDGMENT<\/pre>\n<p>(Per:\n<\/p>\n<p>HONOURABLE MS.JUSTICE HARSHA DEVANI)<\/p>\n<p>1\tBy<br \/>\nthis petition under Article 226 of the Constitution of India,  the<br \/>\npetitioner has challenged notice dated 25.05.2001 issued by the<br \/>\nrespondent under section 148 of the Income Tax Act, 1961 (&#8220;the<br \/>\nAct&#8221;) reopening the petitioner&#8217;s assessment for the assessment<br \/>\nyear 1994 -1995.\n<\/p>\n<p>The<br \/>\n\tpetitioner, a partnership firm, carries on business of ship<br \/>\n\tbreaking. For this purpose it purchases ships that are not sea<br \/>\n\tworthy from sellers usually based abroad. The transaction is carried<br \/>\n\tout through banking channel. The buyer remits a portion of the<br \/>\n\tamount through the bank and takes over possession of the ship. The<br \/>\n\tremaining amount is to be paid within 60 days along with interest<br \/>\n\tnow popularly known as &#8220;usance interest. The petitioner filed<br \/>\n\tits return of income on 31.10.1994 for assessment year 1994-95.<br \/>\n\tSubsequently, assessment came to be framed under section 143(3) of<br \/>\n\tthe Act at an income of Rs. 28,25,963\/-. The petitioner carried the<br \/>\n\tmatter in appeal before the Commissioner (Appeals), who vide order<br \/>\n\tdated 13.01.1999 dismissed the appeal.\n<\/p>\n<p>Thereafter,<br \/>\n\tby the impugned notice, the assessment of the petitioner for the<br \/>\n\tassessment year 1994-95 is sought to be reopened on the ground that<br \/>\n\tthe petitioner had paid interest to non-residents out of the<br \/>\n\tboundaries of India, therefore, it was required to deduct tax as per<br \/>\n\tthe provisions of section 40(a)(i) read<br \/>\n\twith Chapter XVII-B of the Act failing which the interest could not<br \/>\n\tbe allowed as a deduction in computation of income chargeable under<br \/>\n\tthe head &#8220;Profits and gains from business or profession. The<br \/>\n\tAssessing Officer formed the belief that in the present case the<br \/>\n\tpetitioner had paid usance interest amounting to Rs.63,18,925\/- on<br \/>\n\tpurchase of ships but had not complied with the aforesaid provisions<br \/>\n\tand as such the petitioner had been allowed deduction against<br \/>\n\tprofits which was contrary to the law in force, resulting in<br \/>\n\tescapement of income chargeable to tax. Being aggrieved, the<br \/>\n\tpetitioner has filed the present petition.\n<\/p>\n<p>Mr.\n<\/p>\n<p>\tS.N. Soparkar, learned Senior Advocate appearing on behalf of the<br \/>\n\tpetitioner invited attention to the provisions of section 10(15)(iv)\n<\/p>\n<p>\t(c) of the Act  which provides that the interest payable by an<br \/>\n\tindustrial undertaking<br \/>\n\tin India on any  moneys  borrowed or debt incurred  by it before<br \/>\n\tthe 1st<br \/>\n\tday of  June, 2001, in a foreign  country in respect of the purchase<br \/>\n\toutside India of raw materials or components or  capital plant and<br \/>\n\tmachinery, to the extent to which  such interest does not exceed the<br \/>\n\tamount of interest calculated at the rate approved by the Central<br \/>\n\tGovernment in this behalf, having regard to  the terms of the loan<br \/>\n\tor debt  and its repayments<br \/>\n\tshall not be included in computing the total income of the previous<br \/>\n\tyear of any person. It was submitted that the Taxation Laws<br \/>\n\t(Amendment) Act, 2003 Explanation 2 came to be inserted under clause\n<\/p>\n<p>\t(c) with retrospective effect from 1.4.1962, whereby the usance<br \/>\n\tinterest payable outside India by an undertaking engaged in the<br \/>\n\tbusiness of ship-breaking in respect of purchase of ship from<br \/>\n\toutside India is deemed to be interest payable on debt incurred in a<br \/>\n\tforeign country in respect of the purchase outside India. It was<br \/>\n\tsubmitted that in the light of the Explanation<br \/>\n\t2 to clause (c) the usance interest payable by the petitioner would<br \/>\n\tnot be includible in computing the total income of the petitioner<br \/>\n\tfor the year under consideration.  It was accordingly submitted that<br \/>\n\tin the light of the aforesaid amendment, the very foundation of the<br \/>\n\tshow cause notice issued under section 148 of the Act does not<br \/>\n\tsurvive.\n<\/p>\n<p>\tThis<br \/>\n\tcourt has also heard Mr. M. R. Bhatt, learned Senior Advocate<br \/>\n\tappearing on behalf of the respondent.\n<\/p>\n<p>6\tFrom<br \/>\nthe facts noted hereinabove, it is apparent that the assessment of<br \/>\nthe petitioner for the assessment year 1994-95 is sought to be<br \/>\nreopened by issuing the impugned notice on the ground that  the<br \/>\npetitioner had paid the usance interest amounting to Rs. 63,18,925\/-<br \/>\non purchase of ships and had not complied with the provisions of<br \/>\nsection 40(c)(i) of the Act. However, by virtue of Explanation (2) to<br \/>\nsection 10(15)(iv)(c) of the Act, which has been made retrospectively<br \/>\neffective from 1.4.1962, usance interest payable outside India by an<br \/>\nundertaking engaged in the business of ship-breaking in respect of<br \/>\npurchase of ship from outside India is deemed to be interest payable<br \/>\non debt incurred in a foreign country in respect of the purchase<br \/>\noutside India and as such the same cannot be included while computing<br \/>\nthe total income of the petitioner. In the circumstances, the very<br \/>\nbasis for reopening the assessment no longer survives. The impugned<br \/>\nnotice under section 148 of the Act, therefore, cannot be sustained.\n<\/p>\n<p>7\tFor<br \/>\nthe foregoing reasons, the petition succeeds and accordingly it is<br \/>\nallowed. The impugned notice dated  25.5.2001  issued under section<br \/>\n148 of the Act is  hereby quashed and set aside.  Rule is made<br \/>\nabsolute  accordingly with no order as to costs.\n<\/p>\n<p>(MS.\n<\/p>\n<p>HARSHA DEVANI, J.)<\/p>\n<p>(H.B.ANTANI,<br \/>\nJ.)<\/p>\n<p>pnnair<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Appearance vs Mr M.R. Bhatt With Mrs Mauna M Bhatt on 17 March, 2011 Author: Harsha Devani,&amp;Nbsp;Honourable H.B.Antani,&amp;Nbsp; Gujarat High Court Case Information System Print SCA\/5006\/2001 4\/ 4 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 5006 of 2001 For Approval and Signature: HONOURABLE MS.JUSTICE HARSHA DEVANI [&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-37469","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 v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Appearance vs Mr M.R. 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