{"id":58263,"date":"2011-09-05T00:00:00","date_gmt":"2011-09-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/income-vs-unknown-on-5-september-2011"},"modified":"2017-10-05T10:02:52","modified_gmt":"2017-10-05T04:32:52","slug":"income-vs-unknown-on-5-september-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/income-vs-unknown-on-5-september-2011","title":{"rendered":"Income vs Unknown on 5 September, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Income vs Unknown on 5 September, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi, Gokani,<\/div>\n<pre>  \n Gujarat High Court Case Information System \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\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/1163\/2010\t 3\/ 3\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 1163 of 2010\n \n\nWith\n\n\n \n\nTAX\nAPPEAL No. 1164 of\n2010 \n=========================================================\n\n \n\nINCOME\nTAX OFFICER, WARD - 5(4), BARODA - Appellant(s)\n \n\nVersus\n \n\nM\/S\nMAHALAXMI BUILDERS - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nKM PARIKH for\nAppellant(s) : 1, \nNone for Opponent(s) :\n1, \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\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE AKIL KURESHI\n\t\t\n\t\n\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 \n\t\t\t \n\nHONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI\n\t\t\n\t\n\n \n\nDate\n: 05\/09\/2011 \n\n \n\n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>1.0\tThe<br \/>\nrevenue has filed this appeal challenging the judgment of the<br \/>\nTribunal dated 20.11.2009 raising following question for<br \/>\nconsideration.\n<\/p>\n<p>&#8220;Whether,<br \/>\non the facts and in the circumstances of the case, the appellate<br \/>\ntribunal was right in law in directing the A.O. to tax the income of<br \/>\nRs.28,96,530\/- on project completion method instead of percentage<br \/>\ncompletion method as adopted by the Assessing Officer?&#8221;\n<\/p>\n<p>2.0\tThe<br \/>\nassessee is engaged in the business of developing and building a<br \/>\ntownship Housing Project. The assessee claimed deduction under<br \/>\nsection 80IB(10) of the Act. During the course of the assessment<br \/>\nproceedings, the Assessing Officer held that the assessee must claim<br \/>\nthe profit during the year under consideration on the percentage<br \/>\ncompletion method. The Assessing Officer was of the opinion that<br \/>\nsince the assessee had not maintained separate books of account for<br \/>\ncommercial portion of project and housing project, the assessee had<br \/>\nto follow such method.\n<\/p>\n<p>3.0\tCIT<br \/>\n(Appeals) allowed the appeal of the assessee in part and out of a<br \/>\ntotal claim of the assessee for deduction under Section 80IA of the<br \/>\nAct, the CIT (Appeals) directed the Assessing Officer to discard the<br \/>\nsum of Rs.28,96,530\/- being profit from non-eligible project under<br \/>\nconsideration.\n<\/p>\n<p>4.0\tBoth<br \/>\nthe sides thereupon approached the Tribunal by way of filing separate<br \/>\nappeals. The Tribunal allowed the assessee&#8217;s appeal and rejected<br \/>\nrevenue&#8217;s appeal. Central question was whether the assessee&#8217;s claim<br \/>\nshould have been rejected which was based on project completion<br \/>\nmethod. The Tribunal referred to and relied upon several decisions of<br \/>\nother Tribunals mainly of the Bombay Bench and observed that, the<br \/>\nproject completion method is approved in such cases. The Tribunal<br \/>\nalso noted that the assessee company is engaged in construction and<br \/>\nsale of multi-storied buildings\/flats and office complexes and the<br \/>\nAssessing Officer should therefore ascertain the tax liability on the<br \/>\nassessee for the project in question under project completion method<br \/>\nand recalculated the tax after hearing the assessee.\n<\/p>\n<p>5.0\tApart<br \/>\nfrom other issues, in the present case, the Tribunal recorded that, &#8221;<br \/>\nit is pertinent to note that the Assessing Officer completed the<br \/>\nassessment for the assessment for the assessment Year 2003-04 in<br \/>\nassessee&#8217;s own case wherein the assessee has accepted the income of<br \/>\nentire project declared by the asseessee on project completion<br \/>\nmethod. Again taxation which is not permissible under the law.&#8221;\n<\/p>\n<p>6.0\tWhen<br \/>\nwe have gone through the record, we find that it is the very project<br \/>\nin the earlier assessment year the Assessing Officer had accepted the<br \/>\nasseessee&#8217;s method of accounting on the basis of the project<br \/>\ncompletion, with respect to the same project for the future years to<br \/>\ndiscard such methodology would lead to anomalous situation. The<br \/>\nTribunal was justified therefore in not permitting the revenue to do<br \/>\nso in the present case only. Therefore, the revenue&#8217;s challenge is<br \/>\nnot required to be accepted.\n<\/p>\n<p>7.0\tWe<br \/>\nalso noticed that the CIT (Appeals) had found no reason to reject the<br \/>\nassessee&#8217;s method of accounting particularly when the rate of tax is<br \/>\nsame in both the assessment years. It was observed that the profit of<br \/>\nbusiness should be fair and method of accounting has been regularly<br \/>\nimproved by the assessee.\n<\/p>\n<p>8.0\tSince<br \/>\nthe Tribunal accepted the assessee&#8217;s version, as a natural<br \/>\nconsequence, the revenue appeal was dismissed. Both these appeals<br \/>\narise out of a common judgment call for no interference. Both these<br \/>\nappeals are dismissed.\n<\/p>\n<p>[AKIL<br \/>\nKURESHI, J.]<\/p>\n<p>[Ms.SONIA<br \/>\nGOKANI, J.]<\/p>\n<p>Amit<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Income vs Unknown on 5 September, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/1163\/2010 3\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1163 of 2010 With TAX APPEAL No. 1164 of 2010 ========================================================= INCOME TAX OFFICER, WARD &#8211; 5(4), BARODA &#8211; [&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-58263","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 v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Income vs Unknown on 5 September, 2011 - Free Judgements of Supreme Court &amp; 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