{"id":51324,"date":"2010-09-20T00:00:00","date_gmt":"2010-09-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-jaipur-golden-transport-co-on-20-september-2010"},"modified":"2016-12-09T12:01:15","modified_gmt":"2016-12-09T06:31:15","slug":"commissioner-of-income-tax-vs-ms-jaipur-golden-transport-co-on-20-september-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-jaipur-golden-transport-co-on-20-september-2010","title":{"rendered":"Commissioner Of Income Tax vs M\/S. Jaipur Golden Transport Co. &#8230; on 20 September, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Delhi High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income Tax vs M\/S. Jaipur Golden Transport Co. &#8230; on 20 September, 2010<\/div>\n<div class=\"doc_author\">Author: Manmohan<\/div>\n<pre>                                                                                      #5\n$~\n*       IN THE HIGH COURT OF DELHI AT NEW DELHI\n\n+       ITA 1417\/2010\n\nCOMMISSIONER OF INCOME TAX               ..... Appellant\n                  Through: Ms. Suruchii Aggarwal, Advocate\n\n\n                         versus\n\n\nM\/S. JAIPUR GOLDEN TRANSPORT\nCO. (REGD)                                                     ..... Respondent<\/pre>\n<p>                   Through: None<\/p>\n<p>                                            Reserved on: 14th September, 2010<br \/>\n%                                           Date of Decision: 20th September, 2010<\/p>\n<p>CORAM:\n<\/p>\n<p>HON&#8217;BLE THE CHIEF JUSTICE<br \/>\nHON&#8217;BLE MR. JUSTICE MANMOHAN<\/p>\n<p>1. Whether the Reporters of local papers may be allowed to see the judgment?    No\n<\/p>\n<p>2. To be referred to the Reporter or not?                                       No\n<\/p>\n<p>3. Whether the judgment should be reported in the Digest?                       No<\/p>\n<p>MANMOHAN, J:\n<\/p>\n<p>\nCM No.16524\/2010<\/p>\n<p>        This is an application for condonation of delay in refiling the<\/p>\n<p>appeal.\n<\/p>\n<p>        For the reasons stated in the application, delay in refiling the<\/p>\n<p>appeal is condoned.\n<\/p>\n<p>        Accordingly, the application stands disposed of.<\/p>\n<p><span class=\"hidden_text\">ITA 1417\/2010                                                           Page 1 of 4<\/span><br \/>\n ITA 1417\/2010<\/p>\n<p>1.     The present appeal has been filed under Section 260A of the<\/p>\n<p>Income Tax Act,1961 (hereinafter referred to as &#8220;Act&#8221;) challenging the<\/p>\n<p>order dated 27th November, 2009 passed by the Income Tax Appellate<\/p>\n<p>Tribunal (in short &#8220;Tribunal&#8221;) in ITA No. 783\/Del\/2009 for the<\/p>\n<p>Assessment Year 2003-2004.\n<\/p>\n<\/p>\n<p>2.     In the present appeal, the revenue has raised a large number of<\/p>\n<p>questions of law which are reproduced hereinbelow:-<\/p>\n<blockquote><p>           &#8220;(i) Whether in view of the specific defects pointed out<br \/>\n           by the Special Auditor appointed u\/s 142(2A) of the Act<br \/>\n           with regard to negative cash balances, could there be<br \/>\n           any further onus on the part of the AO to prove<br \/>\n           negative balances for purposes of addition under<br \/>\n           Section 68 of the Act?\n<\/p><\/blockquote>\n<blockquote><p>           (ii) Whether the addition on account of replacement of<br \/>\n           keyboards, mouse, modem etc. can be held to be<br \/>\n           upgradation of computers and be treated as revenue<br \/>\n           expenditure?\n<\/p><\/blockquote>\n<blockquote><p>           (iii) Whether in view of Section 145 of the Income-tax<br \/>\n           Act, 1961, where hybrid system of accounting has been<br \/>\n           dispensed with, could the expenses pertaining to<br \/>\n           earlier assessment year be allowed in current year by<br \/>\n           resorting to principle of consistency?\n<\/p><\/blockquote>\n<blockquote><p>           (iv) Whether expenditure on account of composite<br \/>\n           advertisement of group companies should not be<br \/>\n           bifurcated between the two companies especially when<br \/>\n           bills are received in the name of the principal and, as<br \/>\n           such, 50% of the expenses should not be disallowed in<br \/>\n           the hands of assessee company?\n<\/p><\/blockquote>\n<blockquote><p>           (v) Whether expenditure on account of telephone,<br \/>\n           electricity, stationery, general repairs, maintenance<br \/>\n           etc. incurred at places where offices of the group<br \/>\n           companies are situated can be allowed in between<br \/>\n           companies and should not be proportionately<br \/>\n           birfurcated in both companies?\n<\/p><\/blockquote>\n<p><span class=\"hidden_text\">ITA 1417\/2010                                              Page 2 of 4<\/span><\/p>\n<blockquote><p>            (vi) Whether ITAT is correct in holding that estimation<br \/>\n           of unvouched expenses cannot be resorted to<br \/>\n           particularly when it is not the case of the assessee that<br \/>\n           all expenses are vouched?\n<\/p><\/blockquote>\n<blockquote><p>           (vii) Whether AO could not resort to fair market value<br \/>\n           of property in absence of transfer documents?\n<\/p><\/blockquote>\n<blockquote><p>           (viii)Whether the order of the learned ITAT is perverse<br \/>\n           as it has ignored the relevant facts on record?&#8221;\n<\/p><\/blockquote>\n<p>3.     However, we are of the view that the aforesaid questions No. (i),<\/p>\n<p>(ii), (iv), (v), (vi) and (viii) are essentially questions of fact, on which<\/p>\n<p>both the Commissioner of Income Tax (Appeals) [in short, &#8220;CIT(A)&#8221;]<\/p>\n<p>and the Tribunal have given concurrent findings of fact against the<\/p>\n<p>revenue. We are also of the view that both the CIT(A) and the Tribunal<\/p>\n<p>have given cogent reasons for arriving at their factual conclusions.<\/p>\n<p>Consequently, questions No. (i), (ii), (iv), (v), (vi) and (viii) do not arise<\/p>\n<p>for consideration in the present proceedings.<\/p>\n<p>4.     As far as question No. (vii) with regard to DVO&#8217;s report is<\/p>\n<p>concerned, we have already taken a view in the assessee&#8217;s own case in<\/p>\n<p>ITA No. 1387\/2010 for the assessment year 2004-2005 that the said<\/p>\n<p>question does not arise for consideration. Consequently, the same is<\/p>\n<p>also rejected.\n<\/p>\n<\/p>\n<p>5.     Accordingly, the present appeal is admitted only with regard to<\/p>\n<p>question No.(iii) which reads as under:-<\/p>\n<blockquote><p>           (iii) Whether in view of Section 145 of the Income-tax<br \/>\n           Act, 1961, where hybrid system of accounting has been<br \/>\n           dispensed with, could the expenses pertaining to<\/p>\n<p><span class=\"hidden_text\">ITA 1417\/2010                                                 Page 3 of 4<\/span><br \/>\n            earlier assessment year be allowed in current year by<br \/>\n           resorting to principle of consistency?\n<\/p><\/blockquote>\n<p>6.     Issue notice to the respondent, limited to question No.(iii),<\/p>\n<p>returnable for 6th December, 2010.\n<\/p>\n<\/p>\n<p>                                                  MANMOHAN, J<\/p>\n<p>                                                  CHIEF JUSTICE<br \/>\nSEPTEMBER 20, 2010<br \/>\njs<\/p>\n<p><span class=\"hidden_text\">ITA 1417\/2010                                           Page 4 of 4<\/span>\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court Commissioner Of Income Tax vs M\/S. Jaipur Golden Transport Co. &#8230; on 20 September, 2010 Author: Manmohan #5 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1417\/2010 COMMISSIONER OF INCOME TAX &#8230;.. Appellant Through: Ms. Suruchii Aggarwal, Advocate versus M\/S. JAIPUR GOLDEN TRANSPORT CO. (REGD) &#8230;.. Respondent [&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":[14,8],"tags":[],"class_list":["post-51324","post","type-post","status-publish","format-standard","hentry","category-delhi-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>Commissioner Of Income Tax vs M\/S. 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