{"id":58753,"date":"2011-10-18T00:00:00","date_gmt":"2011-10-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-18-october-2011-3"},"modified":"2018-10-23T06:23:58","modified_gmt":"2018-10-23T00:53:58","slug":"commissioner-vs-unknown-on-18-october-2011-3","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-18-october-2011-3","title":{"rendered":"Commissioner vs Unknown on 18 October, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 18 October, 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\/686\/2010\t 4\/ 4\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. 686 of 2010\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX - Appellant(s)\n \n\nVersus\n \n\nGUJARAT\nINDUSTRIAL INVESTMENT CORPORATION LTD - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMRS\nMAUNA M BHATT 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\n \n \n\n\n \n\nDate\n: 18\/10\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>Revenue<br \/>\n\tis in appeal against the judgment of the Tribunal dated 18.11.2009<br \/>\n\traising following question of law for our consideration:\n<\/p>\n<p>&#8220;Whether<br \/>\nthe Appellate Tribunal is right in law and on facts in allowing the<br \/>\nwithdrawal of excess interest tax of Rs.1,82,59,268\/-?&#8221;\n<\/p>\n<p>\tFacts<br \/>\n\tare as follows:\n<\/p>\n<p>Assessee<br \/>\n\tfiled its return of income for the assessment year 1997-98 under the<br \/>\n\tIncome Tax Act, 1961. Such return was assessed under Section 143(3)<br \/>\n\tof the Act. Assessing Officer passed his order on 3.3.2000 granting<br \/>\n\tdeduction of Rs.393 lacs towards Interest Act liability of the<br \/>\n\tassessee for the year under consideration. On 26.4.2001, the<br \/>\n\tAssessing Officer passed an order giving effect to the order of the<br \/>\n\tCIT (A) in the Income tax proceedings.\n<\/p>\n<p>In<br \/>\n\tthe proceedings under the Interest Act, an order was passed on<br \/>\n\t13.11.2003 reducing interest tax liability of the assessee to Rs.205<br \/>\n\tlacs. The Assessing Officer therefore desired to reduce the<br \/>\n\tdeduction of the differential amount of Rs.189 lacs. He, therefore,<br \/>\n\tafter issuing notice to the assessee passed order under Section 154<br \/>\n\tof the Income Tax Act on 12.2.2007 and reduced deduction of interest<br \/>\n\ttax liability to Rs.182 lacs.\n<\/p>\n<p>The<br \/>\n\tassessee carried the issue in appeal. CIT (A) allowed the appeal of<br \/>\n\tthe assessee. Revenue carried the issue further in appeal in the<br \/>\n\tTribunal. Tribunal dismissed revenue&#8217;s appeal by impugned order<br \/>\n\tdated 18.11.2009. Tribunal was of the opinion that the order of the<br \/>\n\tAssessing Officer was barred by limitation prescribed under<br \/>\n\tSub-section (7) of Section 154 of the Act. The Tribunal observed as<br \/>\n\tunder:\n<\/p>\n<p>&#8220;8.\tThe<br \/>\nfacts of the present year under consideration are similar to that of<br \/>\nthe assessment year 1996-97 and, therefore, respectfully following<br \/>\nthe order of the Tribunal (supra), we hold that the order passed<br \/>\nu\/s.154 dated 12.2.2007, which has rectified the order dated<br \/>\n3.3.2000\/26.4.2001 was barred by limitation in view of the provisions<br \/>\nof Sec.154(7) of the Act. Therefore, we do not find any merit in the<br \/>\nappeal and the same is dismissed&#8221;.\n<\/p>\n<p>By<br \/>\n\tseparate order passed in case of this very assessee in Tax Appeal<br \/>\n\tNo.126 of 2010, we have deliberated upon such an issue and dismissed<br \/>\n\tthe revenue&#8217;s appeal making following observations:\n<\/p>\n<p>\tFrom<br \/>\n\tthe above order, it can be seen that the Tribunal was of the opinion<br \/>\n\tthat the Assessing Officer&#8217;s order of rectification was barred by<br \/>\n\tlimitation provided under Sub-section (7) of Section 154 of the<br \/>\n\tIncome Tax Act. The Tribunal was of the opinion that the original<br \/>\n\tassessment was framed on 11.3.1999 falling within the financial year<br \/>\n\t31.3.1999. Therefore, Assessing Officer ought to have passed the<br \/>\n\torder on rectification latest by 31.3.2003. Tribunal in this regard,<br \/>\n\trelied upon Sub-section (7) of Section 154 of the Act which reads as<br \/>\n\tunder:\n<\/p>\n<p>154.\tRectification<br \/>\nof mistake.\n<\/p>\n<p>(7)\tSave<br \/>\nas otherwise provided in section 155 or sub-section (4) of section<br \/>\n186 no amendment under this section shall be made after the expiry of<br \/>\nfour years [from the end of financial year in which the order sought<br \/>\nto be amended was passed].\n<\/p>\n<p>\tWe<br \/>\n\tare of the opinion that Tribunal committed no error. Counsel for the<br \/>\n\trevenue was unable to point out that the rectification made by the<br \/>\n\tAssessing Officer was not with respect to the original assessment<br \/>\n\tframed on 11.3.1999. It may be that the Assessing Officer was<br \/>\n\trectifying the mistake after the CIT (A) partially allowed the<br \/>\n\tassessee&#8217;s appeal and while giving effect to such an order, the<br \/>\n\tassessee had passed some further consequential orders. That by<br \/>\n\titself would not mean that the Assessing Officer was rectifying the<br \/>\n\tsubsequent orders giving effect to the appellate order since<br \/>\n\tessentially the Assessing Officer sought to revoke his order on<br \/>\n\tassessment dated 11.3.1999.\n<\/p>\n<p>\tIn<br \/>\n\tview of the provision of Sub-section (7) of Section 154, such<br \/>\n\trejection order to be passed latest by 31.3.2003.\n<\/p>\n<p>In<br \/>\n\tthe result, without recording separate reasons, this appeal is also<br \/>\n\tdismissed.\n<\/p>\n<p>(AKIL<br \/>\nKURESHI, J.)<\/p>\n<p>(Ms.\n<\/p>\n<p>SONIA GOKANI, J.)<\/p>\n<p>(ashish)<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Commissioner vs Unknown on 18 October, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/686\/2010 4\/ 4 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 686 of 2010 ========================================================= COMMISSIONER OF INCOME TAX &#8211; Appellant(s) Versus GUJARAT INDUSTRIAL INVESTMENT CORPORATION LTD &#8211; Opponent(s) ========================================================= [&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-58753","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 v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Unknown on 18 October, 2011 - Free Judgements of Supreme Court &amp; 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\/commissioner-vs-unknown-on-18-october-2011-3\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner vs Unknown on 18 October, 2011 - Free Judgements of Supreme Court &amp; 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