{"id":51982,"date":"2002-06-24T00:00:00","date_gmt":"2002-06-23T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-vs-j-h-tarapore-deceased-on-24-june-2002"},"modified":"2015-02-22T01:13:02","modified_gmt":"2015-02-21T19:43:02","slug":"the-commissioner-of-vs-j-h-tarapore-deceased-on-24-june-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-vs-j-h-tarapore-deceased-on-24-june-2002","title":{"rendered":"The Commissioner Of vs J.H. Tarapore (Deceased) :: on 24 June, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of vs J.H. Tarapore (Deceased) :: on 24 June, 2002<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN  THE  HIGH  COURT  OF  JUDICATURE  AT  MADRAS\n\nDated: 24\/06\/2002\n\nCoram\n\nThe Honourable Mr. Justice V.S. SIRPURKAR\nand\nThe Honourable Mr. Justice N.V. BALASUBRAMANIAN\n\n\nT.C. No.1212  OF 1987\n\n\nThe Commissioner of\nIncome-tax, Tamilnadu-V   ::\nChennai-34                                  ...Petitioner\n\n                :versus:\n\nJ.H. Tarapore (deceased)    ::\nrep. by Executor T. Raghavan\nChennai                                     ...  Respondent\n\n\nTax Case References arising out of the order of the\nIncome Tax Appellate Tribunal in ITA No.1371(Mds.)\n1984 for the Assessment Year 1979-80\n\n\n!For Respondent ::  Mr.  T.C.A.  Ramanujam\n                   (Revenue) Sr.  Standing Counsel for IT\n\n^For Petitioner ::  Mr.  V.  Ramachandran, S.C.\n                   (Assessee) For Mrs.  Anitha Sumanth\n\n:JUDGMENT\n<\/pre>\n<p>V.S.  SIRPURKAR, J.\n<\/p>\n<p>                The questions referred, at the instance of the Revenue, to  us<br \/>\nare as follows:\n<\/p>\n<p>        \u201c1.   Whether  on  the  facts and in the circumstances of the case the<br \/>\nAppellate Tribunal was right in holding that the sum  of  Rs.9,82,068\/-  being<br \/>\nthe  amount  received  under  the  arbitration  award  for  the  work  done in<br \/>\nconnection with the feeder canals for the Farakka Barrage Project  during  the<br \/>\nperiod  1-1-1966  to  30-9-1969  was  not a revenue receipt but only a capital<br \/>\nreceipt in the hands of the assessee?\n<\/p>\n<p>        2.  Whether on the facts and in the  circumstances  of  the  case  the<br \/>\nAppellate  Tribunal  was  right  in  holding  that  the  source being the work<br \/>\nexecuted by the firm and that as it passed  on  to  the  assessee,  Shri  J.H.<br \/>\nTarapore  in  terms  of  settlement  deed,  it  can  only be an application of<br \/>\nincome?\u201d<\/p>\n<p>                2.  We are not setting out the  facts  involved  as  they  are<br \/>\ncovered in paragraphs 4 to 7 of our judgment in T.C.  No.587 and 588 of 1984.\n<\/p>\n<p>                3.  In  T.C.    No.587  of  1984,  which was pertaining to the<br \/>\nassessment year 1974-75, we have already taken a view that the  amounts  which<br \/>\nhave been received for the work done for the period earlier to the dissolution<br \/>\nof  the  firm  would be assessed as \u201cincome\u201d at the hands of the assessee, who<br \/>\nwas none else but the erstwhile partner of the firm and who continued the very<br \/>\nsame business of the firm after the dissolution of the  firm.    The  assessee<br \/>\nalso  executed  the  unfinished  work of the contract and also proceeded to do<br \/>\nsome more works in pursuance of the contract.  Even in respect  of  the  works<br \/>\ndone after  the  dissolution of the firm, we have taken a view in T.C.  No.588<br \/>\nof 1984 that even such receipt would amount to \u201cincome\u201d in the  hands  of  the<br \/>\nassessee.   In  that  view,  we do not deem it necessary to take any different<br \/>\nview in respect of the amount in  question  Rs.9,82,068\/-  (Rs.9,90,426  minus<br \/>\ninterest  of  Rs.8,358\/-)  which was nothing but a fall-out of the arbitration<br \/>\naward dated 8-5-1978 made at the instance of the assessee.   We  have  already<br \/>\nheld  the  similar  amount  as  the  \u201crevenue  receipt\u201d and have negatived the<br \/>\ncontention of the assessee that the amounts received for the work done was  in<br \/>\nthe nature of \u201ccapital receipt\u201d.\n<\/p>\n<p>                4.   In  that  view,  we  would  answer the questions referred<br \/>\nagainst the assessee and in favour of the Revenue.\n<\/p>\n<p>Index:yes<br \/>\nWebsite:Yes<br \/>\n(V.S.S., J.) (N.V.B., J.)<br \/>\nJai<br \/>\n24-06-2002<\/p>\n<p>Sd\/-\n<\/p>\n<p>Assistant Registrar<\/p>\n<p>\/TRUE COPY\/<\/p>\n<p>Sub Assistant Registrar (Stat.\/C.S.)<\/p>\n<p>To:\n<\/p>\n<p>1.  The Asst.  Registrar<br \/>\nIncome-tax Appellate Tribunal<br \/>\nII Floor, Besant Nagar<br \/>\nChennai<\/p>\n<p>2.  The Secretary<br \/>\nCentral Board of Revenue, New Delhi<\/p>\n<p>3.  The Commissioner of Income-tax (Appeals)I<br \/>\nMadras-34<\/p>\n<p>4.  The 9th Income Tax Officer<br \/>\nCity Circle-V, Madras-34<\/p>\n<p>5.  The Commissioner of Income Tax<br \/>\nTamil Nadu, Madras<\/p>\n<p>V.S.  SIRPURKAR, J.\n<\/p>\n<p>And<br \/>\nN.V.  BALASUBRAMANIAN, J.\n<\/p>\n<p>JUDGMENT in<br \/>\nT.C.  No.1212 of 1987<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court The Commissioner Of vs J.H. Tarapore (Deceased) :: on 24 June, 2002 IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated: 24\/06\/2002 Coram The Honourable Mr. Justice V.S. SIRPURKAR and The Honourable Mr. Justice N.V. BALASUBRAMANIAN T.C. No.1212 OF 1987 The Commissioner of Income-tax, Tamilnadu-V :: Chennai-34 &#8230;Petitioner :versus: J.H. Tarapore (deceased) [&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-51982","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 v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commissioner Of vs J.H. 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