{"id":43533,"date":"2008-08-19T00:00:00","date_gmt":"2008-08-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commr-of-income-tax-vs-ms-rama-engineering-works-on-19-august-2008"},"modified":"2015-01-15T00:56:44","modified_gmt":"2015-01-14T19:26:44","slug":"the-commr-of-income-tax-vs-ms-rama-engineering-works-on-19-august-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commr-of-income-tax-vs-ms-rama-engineering-works-on-19-august-2008","title":{"rendered":"The Commr Of Income Tax vs M\/S Rama Engineering Works on 19 August, 2008"},"content":{"rendered":"
Karnataka High Court<\/div>\n
The Commr Of Income Tax vs M\/S Rama Engineering Works on 19 August, 2008<\/div>\n
Author: K.L.Manjunath & A.S.Pachhapure<\/div>\n
IN THE HIGH COURT 6? KARNATRKA A? BANGALORE\n\nDATED @813 THE 1?\" DAY OF \u00a7u@us?, 2c\u00a78j, \u00ab\n\nTHE EQN'BLE MR. JUSTZCE n.L. Mgyxu\ufb01gfaj\n\nINCGME TAX APPEAL Fo.%\u00a7 @?'2@Q4 f\n\nBETWEEN:\n\n1.<\/pre>\n
 The Commi\ufb01sign\u00e9r Qf E\ufb01\u00a7ome\u00a5\u00a7ax}
\nC_R_B,&i3_di:ngf:::;._,..V ._ 2 ‘ A ,
\nQueens Rda\u20ac;:=~’<\/p>\n
Bangaio:e.5<\/p>\n
2. The %ssi3tahtWCbmmi$Sic\ufb01er sf Incomewfax,
\nCirc\ufb01e @123, ‘ ‘ “- ~
\nC.R’Building{*
\nQueens Rtadg. _
\naagga:ore~:\ufb01_”‘ … %??ELL\ufb01NTfS<\/p>\n
a\u00a2By Srf :Mlvfseghachaia, Adv.\u00a7<\/p>\n
A\ufb01gf-4<\/p>\n
[T –Mf3. Ram\u00e9 E\ufb01gineering \ufb01crks,<\/p>\n
?\n<\/p>\n
_ ‘inauatrial Town,
\n‘, Rajgjigagar,
\n_TBangaiore~1O. … RESPGNBENTXS<\/p>\n
f<\/p>\n
*1By Sri. K.A.Hemraj, Adv.}<\/p>\n
Jr-ir*\u00a7r’<\/p>\n
This ETA is filed uf\ufb02ec. 260% of the Inceme ?ax
\nAct, 1\u00a7\u00e9i, arising Qut \ufb02f Grder dated 2?.8.2*G3<\/p>\n
\u00e9. The Rppeilate \ufb01ommissiangr after hearing<\/p>\n
the parties notice\ufb01 that the giant<\/p>\n
were dispatchad. by ita manufacture:T on=13Z\u00a753:l\u00a7\u00a76.<\/p>\n
frsm Qssna. Actually,<\/p>\n
deiivered te the a\ufb01sesaee in; the in\u00e9xt .\u00e9ss\u00e9S5ment<\/p>\n
:n\u00e9ry*were*<\/p>\n
yea: and therefor@, the inglusieh of ih\u00a7 yalQe cf <\/p>\n
the plant and machinery amdgnting to RSL3,\u00e91,659mGG<\/p>\n
has to be deletedgV, Simiia;1\u00a7;. the Appeliate
\nCommissianer was also o@in@\u00e9 that 155 ass\u00e9asee being<\/p>\n
a smail scaie’in\u00a2us\ufb01rialfunit and the stock %@ing<\/p>\n
wmverned bf EzCi\u00e9\u00e9fRul\u00e9$ and \ufb01ere in the warehouse,<\/p>\n
it wag possible \u00a7\u00a2:_th\u00e9 ass\u00e9\u00e9see ta Show the value<\/p>\n
of the \u00a3lo3i\ufb01g.stG;% 55: th@ purpose of banking and<\/p>\n
disclosing the”le$ser’&mGumt in ihe xeturn sf incame<\/p>\n
“wfiie\u00a75befcre t\ufb01\u00e9m\ufb01ssessin Officer. The Awmeilate<\/p>\n
‘T\u00a3cmmissi\u00a7\u00a7er_\u00e9:cepted the explanation offered by the<\/p>\n
aasesaee that it being a smaii scaie unit, is unabie<\/p>\n
–te maintai\ufb01 an Aecoumtani by paying huge aalary and<\/p>\n
‘the: entir@ stock in trade was in the warehouse<\/p>\n
– d?er\u00a7\u00e9d bv the Excise Ruie. The Tribunai after
\n_&_ 1<\/p>\n
3<\/span><\/p>\n
 “haaring tha garties mas concuzre\u00e9 with the findi\ufb01g<\/p>\n
“cf tha f\u00a7\u00a7ei1ate Commisgianer. Accmr\u00e9i\ufb01gly, th\u00e9<\/p>\n
appeal was dismissed. Being aggr;9ve& by the<\/p>\n
coacarreat finding, the present apgaai i3 filed.<\/p>\n
m\u00b0>\/<\/p>\n
5<\/span><\/p>\n
5. \ufb01e have heard the learned ceeneei fer the<\/p>\n
parties.\n<\/p>\n
6. It is not the case ef the zeve\ufb01hefathatg<\/p>\n
actuaiiy the plant en\ufb01 machinegy were deiiee\ufb01ed te\ufb02<\/p>\n
the essessee en 31.03.1996 at Bangaiof } “?t ;e’the<\/p>\n
specific case of the revenue “thet the” 9;ent ape’<\/p>\n
machinery were dispatebedueeJ3\u00a7.Q\ufb01;1\u00a7\u00a7\u00a7 ftem 90333
\nand the eame is re\u00a7eire&tN\u00a7@et?%r.geii\ufb01etee te the
\nassessee at Bangalore.”   \ufb01\ufb01eeefeeege it is not the
\nCeetention efwt\u00a7\u00a7.ge%eeee’thetfQ\ufb01 the same day, the
\ngiant and meehieet\ufb01 teee\ufb01ee the asse3see’s premisee.<\/p>\n
But, what _iet;cQ\ufb01tende\ufb01_ before us by’ the learned
\ncounsel ‘fer\u00e9 the ‘eepax:meh: is that the piant and<\/p>\n
machi\u00a7ery’ were’ under vtrensit and it was fer the<\/p>\n
‘aSse3\u00a7eexte refle\u00e9i in the book of account. It is<\/p>\n
*ne= e\u00e9ubt “tine” that the eeseesee has met done it.<\/p>\n
Merely bece\ufb01s\u00e9 it has act been done is met a ground<\/p>\n
fto eeseee the vaiue of the goeds received by the<\/p>\n
uaeeessee e\ufb01ter 3E.G3.1\u00a796 as an income. Therefore,<\/p>\n
– we have to answer substantial question of iaw Ne.E<\/p>\n
u egeiast the revenue. Se far as sebstentiel question<\/p>\n
“of law No.2 33 concerned, both [the Appellate<\/p>\n
Commissioner as well ee the iwibunel have given a<\/p>\n
Pr<\/p>\n
categorical finding that the stock available_ with<\/p>\n
th@ assessee were in the warehouse and govar\ufb01e\ufb01 by<\/p>\n
the Excise Rxles and ii; is also expressed Ekfwb\u00e9th,<\/p>\n
the parties that it was always QOSSib:\u00a7\u00bb’fQl  che=<\/p>\n
assessee to shew the value Of Ehe Stdck in trade<\/p>\n
based on the actual realizabi\u00e9 va’A<\/p>\n
department and refiected v\u00a7i\ufb01\u00a7 of t\ufb01e \ufb01t\u00e9c\ufb01 in trade
\nfor the purpose of 5\u00a7mk1g\u00a7: rf\u00a5%fafor\u00e9; w\u00e9 have to
\nanswer substantial qu\u00e9$t\u00a7Q\ufb01fgfV1\u00a7Q \u00a7\u00a7;3 alao against<\/p>\n
the revenue.\n<\/p>\n
Same is \ufb02ismi3Se\u00a3,g <\/p>\n
sa\/-\u00bb
\nJudge<\/p>\n
Sd\/-\n<\/p>\n
Judge<\/p>\n
for EEQC<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court The Commr Of Income Tax vs M\/S Rama Engineering Works on 19 August, 2008 Author: K.L.Manjunath & A.S.Pachhapure IN THE HIGH COURT 6? KARNATRKA A? BANGALORE DATED @813 THE 1?” DAY OF \u00a7u@us?, 2c\u00a78j, \u00ab THE EQN’BLE MR. JUSTZCE n.L. Mgyxu\ufb01gfaj INCGME TAX APPEAL Fo.%\u00a7 @?’2@Q4 f BETWEEN: 1. The Commi\ufb01sign\u00e9r Qf […]<\/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":[8,20],"tags":[],"class_list":["post-43533","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nThe Commr Of Income Tax vs M\/S Rama Engineering Works on 19 August, 2008 - 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\/the-commr-of-income-tax-vs-ms-rama-engineering-works-on-19-august-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commr Of Income Tax vs M\/S Rama Engineering Works on 19 August, 2008 - 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