{"id":54883,"date":"2008-12-02T00:00:00","date_gmt":"2008-12-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-shri-k-p-chandradasan-on-2-december-2008"},"modified":"2017-12-08T15:03:48","modified_gmt":"2017-12-08T09:33:48","slug":"the-commissioner-of-income-tax-vs-shri-k-p-chandradasan-on-2-december-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-shri-k-p-chandradasan-on-2-december-2008","title":{"rendered":"The Commissioner Of Income Tax vs Shri.K.P.Chandradasan on 2 December, 2008"},"content":{"rendered":"
Kerala High Court<\/div>\n
The Commissioner Of Income Tax vs Shri.K.P.Chandradasan on 2 December, 2008<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nITA.No. 265 of 2002()\n\n\n1. THE COMMISSIONER OF INCOME TAX,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. SHRI.K.P.CHANDRADASAN, CALICUT.\n                       ...       Respondent\n\n                For Petitioner  :SRI.P.K.R.MENON(SR.),SR.COUNSEL FOR IT\n\n                For Respondent  :SRI.K.A.SALIL NARAYANAN\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice HARUN-UL-RASHID\n\n Dated :02\/12\/2008\n\n O R D E R\n                C .N. RAMACHANDRAN NAIR &\n                     HARUN-UL-RASHID, JJ.\n                --------------------------------------------\n                        I.T.A. No.265 of 2002\n                --------------------------------------------\n              Dated this the 2nd day of December, 2008\n\n                              JUDGMENT\n<\/pre>\n
Ramachandran Nair,J<\/p>\n
      The departmental appeal filed under Section 260A of the<\/p>\n
Income Tax Act arises from the order of the Income Tax Appellate<\/p>\n
Tribunal disposing of an appeal from a block assessment made<\/p>\n
under Section 158BC of the Income Tax Act. The question arising<\/p>\n
for consideration is whether the assessee was entitled to exclusion<\/p>\n
of additional income returned for the assessment years 1995-96<\/p>\n
and 1996-97 and the income in respect of which tax was deducted<\/p>\n
at source for the assessment year 1997-98 in the computation of<\/p>\n
income for the block period 01\/04\/1986 to 05\/03\/1997 under<\/p>\n
Section 158BB of the Act. The assessment under Chapter XIV-B<\/p>\n
was initiated pursuant to a search carried out on 05\/03\/1997 in the<\/p>\n
premises of the assessee. As on the date of search, the assessee<\/p>\n
had already filed return for the assessment year 1995-96.<\/p>\n
However, subsequent to the date of search, the assess filed a<\/p>\n
revised return on 06\/03\/1997 disclosing a further income of<\/p>\n
                                  2<\/span><\/p>\n
Rs.68,143\/- for the said year. For the assessment year 1996-97,<\/p>\n
though the time for filing return was over as on the date of search,<\/p>\n
the assessee had not filed return.     However, after the date of<\/p>\n
search, the assessee filed regular return on 31\/03\/1997.        Even<\/p>\n
before the block assessment was taken up, the Assessing Officer<\/p>\n
based on the revised return filed for the assessment year 1995-96<\/p>\n
and the regular return filed for the assessment year 1996-97,<\/p>\n
completed the assessments by issuing intimation under Section 143<\/p>\n
(1)(a) of the Act. So far as assessment year 1997-98 is concerned,<\/p>\n
since the search was on 05\/03\/1997, relevant previous year had not<\/p>\n
expired and the time for filing return for the said assessment year<\/p>\n
was also not over. In view of the completion of the assessment,<\/p>\n
though after the search was made, the assessee claimed exclusion<\/p>\n
of additional income offered in the revised return filed for the year<\/p>\n
1995-96 and the income returned for the year 1996-97 from the<\/p>\n
block assessment.    So far as the assessment year 1997-98 is<\/p>\n
concerned, the assessee claimed exclusion of the income on the<\/p>\n
ground that by virtue of deduction of tax on contract payments,<\/p>\n
such income was     accounted, and therefore excludable from the<\/p>\n
block period assessment.\n<\/p>\n
     2.    The Assessing Officer, however, rejected the claim for<\/p>\n
                                  3<\/span><\/p>\n
the reason that revised return filed for the year 1995-96 and<\/p>\n
original return filed beyond the due date for filing the return for the<\/p>\n
year 1996-97 were not to be considered for the purpose of<\/p>\n
exclusion of the income from the block assessment. So far as the<\/p>\n
assessment year 1997-98 is concerned, the Assessing Officer took<\/p>\n
the view that assessee has not written the books of accounts<\/p>\n
including the contract receipts, out of which the estimated income<\/p>\n
arises, and therefore, the assessee was not entitled to exclusion.<\/p>\n
Accordingly, the Assessing Officer included the additional income<\/p>\n
returned for the year 1995-96, the income return and assessed for<\/p>\n
the year 1996-97 and the income in respect of TDS was made by<\/p>\n
the awarders for the year 1997-98, in the block assessment made<\/p>\n
under Section 158BC of the Act. The assessee succeeded in the two<\/p>\n
levels of appeal before the first appellate authority and before the<\/p>\n
Tribunal.   This appeal is filed against the order of the Tribunal<\/p>\n
confirming the order in first appeal.\n<\/p>\n
      3.    We have heard learned standing counsel of the Income<\/p>\n
Tax Department appearing for the appellant and learned counsel<\/p>\n
appearing for the assessee.\n<\/p>\n
      4.    Since computation of income for the purpose of block<\/p>\n
assessment under Chapter XIV-B of the Act has to be done under<\/p>\n
                                      4<\/span><\/p>\n
Section 158BB, we have to refer the said section. For this purpose,<\/p>\n
Section 158BB with relevant amendments is extracted below :-<\/p>\n
     Computation of undisclosed income of the block period.<\/p>\n
     Section 158BB : (1)       The undisclosed income of the block<\/p>\n
     period shall be the aggregate of the total income of the previous<\/p>\n
     years falling within the block period computed, in accordance<\/p>\n
     with the provisions of this Act, on the basis of evidence found as<\/p>\n
     a result of search or requisition of books of account or other<\/p>\n
     documents and such other materials or information as are<\/p>\n
     available with the Assessing Officer and relatable to such<\/p>\n
     evidence, as reduced by the aggregate of the total income, or as<\/p>\n
     the case may be, as increased by the aggregate of the losses of<\/p>\n
     such previous years, determined,-\n<\/p><\/blockquote>\n
        (a)   where assessments under section 143 or section 144<\/p>\n
        or section 147 have been concluded prior to the date of<\/p>\n
        commencement of the search or the date of requisition, on<\/p>\n
        the basis of such assessments;\n<\/p><\/blockquote>\n
        (b)   where returns of income have been filed under<\/p>\n
        section 139 or in response to a notice issued under sub-<\/p>\n
        section (1) of section 142 or section 148 but assessments<\/p>\n
        have not been made till the date of search or requisition,<\/p>\n
        on the basis of the income disclosed in such returns;<\/p>\n<\/blockquote>\n
        (c)   where the due date for filing a return of income has<\/p>\n
        expired, but no return of income has been filed,-<\/p>\n<\/blockquote>\n
           (A)    on the basis of entries as recorded in the<\/p>\n
           books of account and other documents maintained<\/p>\n
           in the normal course on or before the date of the<\/p>\n
           search or requisition where such entries result in<\/p>\n
           computation of loss for any previous year falling in<\/p>\n
                               5<\/span><\/p>\n
      the block period; or<\/p>\n
      (B)    on the basis of entries as recorded in the<\/p>\n
      books of account and other documents maintained<\/p>\n
      in the normal course on or before the date of the<\/p>\n
      search or requisition where such income does not<\/p>\n
      exceed the maximum amount not chargeable to<\/p>\n
      tax for any previous year falling in the block period;<\/p>\n<\/blockquote>\n
  (ca) where the due date for filing a return of income has<\/p>\n
  expired, but no return of income has been filed, as nil, in<\/p>\n
  cases not falling under clause(c);\n<\/p>\n
  (d)    where the previous year has not ended or the date<\/p>\n
  of filing the return of income under sub-section(1) of<\/p>\n
  section 139 has not expired, on the basis of entries relating<\/p>\n
  to such income or transactions as recorded in the books of<\/p>\n
  account and other documents maintained in the normal<\/p>\n
  course on or before the date of the search or requisition<\/p>\n
  relating to such previous years;\n<\/p>\n
  (e)    where any order of settlement has been made<\/p>\n
  under-section (4) of section 245D, on the basis of such<\/p>\n
  order;\n<\/p>\n
  (f)    where an assessment of undisclosed income had<\/p>\n
  been made earlier under clause (c) of section 158BC, on<\/p>\n
  the basis of such assessment.\n<\/p>\n
(2)   In computing the undisclosed income of the block period,<\/p>\n
the provisions of sections 68, 69, 69A and 69C shall, so far as<\/p>\n
may be, apply and references to “financial year” in those<\/p>\n
sections shall be construed as references to the relevant<\/p>\n
previous year falling in the block period including the previous<\/p>\n
year ending with the date of search or of the requisition.<\/p>\n
(3)   The burden of proving to the satisfaction of the Assessing<\/p>\n
                                      6<\/span><\/p>\n
     Officer that any undisclosed income had already been disclosed<\/p>\n
     in any return of income filed by the assessee before the<\/p>\n
     commencement of search or of the requisition, as the case may<\/p>\n
     be, shall be on the assessee.\n<\/p>\n
     (4)    For the purpose of assessment under this Chapter, losses<\/p>\n
     brought forward from the previous year under Chapter VI or<\/p>\n
     unabsorbed depreciation under sub-section (2) of Section 32<\/p>\n
     shall not be set off against the undisclosed income determined in<\/p>\n
     the block assessment under this Chapter, but may be carried<\/p>\n
     forward for being set off in the regular assessments.<\/p>\n
     5.    The case of the revenue is that the income returned<\/p>\n
through the revised return filed for the year 1995-96 and belated<\/p>\n
return filed for the year 1996-97, after the date of search, cannot<\/p>\n
be excluded in the computation of income for block period. Learned<\/p>\n
counsel for the assessee, on the other hand, contended that once<\/p>\n
assessments are made based on return filed under Clause (a) of the<\/p>\n
above provision, such income so assessed is entitled to be<\/p>\n
excluded. He has by referring to the decision of the Supreme Court<\/p>\n
in Commissioner of Income Tax Vs. Max India Ltd., reported in<\/p>\n
295 ITR 282, contended that the amendment to Clause (a) by<\/p>\n
Finance Act 2002 with effect from 01\/07\/1994, which requires<\/p>\n
completion of assessment prior to the date of commencement of<\/p>\n
search, was not applicable because the amendment was introduced<\/p>\n
retrospectively subsequent to regular assessments for these two<\/p>\n
                                 7<\/span><\/p>\n
years and block assessment after search.\n<\/p>\n
       6.   Learned Standing Counsel on the other hand contended<\/p>\n
that the amendment with retrospective effect binds the assessee.<\/p>\n
He further contended that the retrospective amendment was only<\/p>\n
clarificatory in nature and even without the amendment, the<\/p>\n
position is such that exclusion in the computation of income from<\/p>\n
block period under Section 158BB is possible in respect of income<\/p>\n
assessed prior to the date of commencement of search.<\/p>\n
     7.     On going through scheme of Section 158BB, we are of<\/p>\n
the view that three classes of income are excluded in the<\/p>\n
computation of income for the block period. The first one is the<\/p>\n
income assessed and the second one is the income returned<\/p>\n
through revised return filed by the assessee and the last one is the<\/p>\n
income accounted by the assessee in any books of accounts or<\/p>\n
other materials maintained by the assessee. It has to be noted that<\/p>\n
the block period assessment under the main provision has to be<\/p>\n
completed based on evidence and materials collected by the<\/p>\n
Department in the course of search. The scheme of exclusion of<\/p>\n
various items of income in the computation of income for block<\/p>\n
period under Section 158BB is such that income either assessed or<\/p>\n
returned for assessment or accounted by the assessee should not<\/p>\n
                                  8<\/span><\/p>\n
be assessed as income unearthed by the Department in the course<\/p>\n
of search. Obviously, income assessed and covered by Clause (a)<\/p>\n
are covered by assessment completed prior to the date of<\/p>\n
commencement of search. The second category of income is the<\/p>\n
income covered by returns or revised returns filed, which are<\/p>\n
pending for assessments.      Obviously, such returns should have<\/p>\n
been filed prior to the date of commencement of search or allowed<\/p>\n
to be filed after the date of search. The latter category is covered<\/p>\n
because assessee can disclose income in the course of search and<\/p>\n
avoid block assessment. Such return or revised return cannot be<\/p>\n
filed after search for the purpose of exclusion from block period<\/p>\n
assessment, it makes no difference whether the Assessing Officer<\/p>\n
acted upon such regular returns or revised returns filed after<\/p>\n
search.\n<\/p>\n
      8.   In this particular case, it is on record that even the<\/p>\n
regular return filed by the assessee for the year 1995-96 was<\/p>\n
belated, and the revised return filed immediately after search was a<\/p>\n
non-est one. In any case, by filing a revised return after search,<\/p>\n
the assessee cannot seek exclusion of any income from block<\/p>\n
assessment. So far as the assessment year 1996-97 is concerned,<\/p>\n
the assessee admittedly did not filed return on due date but filed<\/p>\n
                                  9<\/span><\/p>\n
belated return after the date of search. Even though these returns<\/p>\n
may be treated as filed     under Section 139(4) of the Act, the<\/p>\n
income returned thereunder cannot be excluded from the scope of<\/p>\n
block  assessment,     as  such    returns  are  filed after  the<\/p>\n
commencement of the date of search.\n<\/p>\n<\/p>\n
                            (C.N. RAMACHANDRAN NAIR)
\n                                         Judge<\/p>\n
                                  (HARUN-UL-RASHID)
\n                                          Judge<\/p>\n
jg\/kk<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court The Commissioner Of Income Tax vs Shri.K.P.Chandradasan on 2 December, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM ITA.No. 265 of 2002() 1. THE COMMISSIONER OF INCOME TAX, … Petitioner Vs 1. SHRI.K.P.CHANDRADASAN, CALICUT. … Respondent For Petitioner :SRI.P.K.R.MENON(SR.),SR.COUNSEL FOR IT For Respondent :SRI.K.A.SALIL NARAYANAN The Hon’ble MR. Justice C.N.RAMACHANDRAN NAIR […]<\/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":[8,21],"tags":[],"class_list":["post-54883","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nThe Commissioner Of Income Tax vs Shri.K.P.Chandradasan on 2 December, 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-commissioner-of-income-tax-vs-shri-k-p-chandradasan-on-2-december-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Income Tax vs Shri.K.P.Chandradasan on 2 December, 2008 - 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