{"id":59389,"date":"2008-12-11T00:00:00","date_gmt":"2008-12-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/j-p-gupta-vs-commissioner-of-income-tax-on-11-december-2008"},"modified":"2015-07-17T16:50:51","modified_gmt":"2015-07-17T11:20:51","slug":"j-p-gupta-vs-commissioner-of-income-tax-on-11-december-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/j-p-gupta-vs-commissioner-of-income-tax-on-11-december-2008","title":{"rendered":"J. P. Gupta vs Commissioner Of Income Tax on 11 December, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Delhi High Court<\/div>\n<div class=\"doc_title\">J. P. Gupta vs Commissioner Of Income Tax on 11 December, 2008<\/div>\n<div class=\"doc_author\">Author: Badar Durrez Ahmed<\/div>\n<pre>            THE HIGH COURT OF DELHI AT NEW DELHI\n\n%                                          Judgment delivered on: 11.12.2008\n\n+ ITA 1349\/08, ITA 1350\/08, ITA 1351\/08, ITA 1352\/08,\n  ITA 1353\/08 &amp; ITA 1354\/08\n\n\nJ. P. GUPTA                                                      ... Appellant\n\n                                          - versus -\n\n\nCOMMISSIONER OF INCOME TAX                                       ... Respondent<\/pre>\n<p>Advocates who appeared in this case:<\/p>\n<pre>\nFor the Appellant     : Mr O. S. Bajpai with Mr Rajiv Saxena\nFor the Respondent    : Mr R. D. Jolly\n\nCORAM:-\nHON'BLE MR JUSTICE BADAR DURREZ AHMED\nHON'BLE MR JUSTICE RAJIV SHAKDHER\n\n<\/pre>\n<p>      1.    Whether Reporters of local papers may be allowed to<br \/>\n            see the judgment ?\n<\/p>\n<p>      2.    To be referred to the Reporter or not ?\n<\/p>\n<p>      3.    Whether the judgment should be reported in Digest ?<\/p>\n<p>BADAR DURREZ AHMED, J (ORAL)<\/p>\n<p>1.            In these appeals the common order dated 22.07.208 passed<\/p>\n<p>by the Income Tax Appellate Tribunal is in question. The issue sought<\/p>\n<p>to be raised in these appeals is whether the licence fee payable to the<\/p>\n<p>railways for use of land as a depot, could be regarded as an accrued<\/p>\n<p>liability or a contingent liability. It was pointed out by the learned<\/p>\n<p>counsel for the appellant\/ assessee that before the Tribunal he had taken<\/p>\n<p>a specific plea that in the assessee&#8217;s own case for the assessment year<\/p>\n<p>ITA Nos. 1349\/08, 1350\/08, 1351\/08, 1352\/08, 1353\/08 &amp; 1354\/08        Page No.1 of 3<br \/>\n 1995-1996, which had been decided by the Tribunal vide its order<\/p>\n<p>dated 25.11.2004, the said licence fee has been construed to be an<\/p>\n<p>accrued liability and, therefore, allowable as an expenditure in the year<\/p>\n<p>of accrual. Unfortunately, the Tribunal has not returned any finding on<\/p>\n<p>this aspect of the matter.\n<\/p>\n<\/p>\n<p>2.            Consequently, we feel that the impugned order requires to be<\/p>\n<p>set aside and the matters to be remanded to the Tribunal for a<\/p>\n<p>consideration on this aspect of the matter. According to the learned<\/p>\n<p>counsel for the appellant \/ assessee the matter stood concluded by<\/p>\n<p>virtue of the decision of the Tribunal in respect of the assessment year<\/p>\n<p>1995-1996 and, therefore, there was no occasion for re-entering into<\/p>\n<p>the dispute of whether the licence fee payable was a contingent liability<\/p>\n<p>or an accrued liability. The learned counsel for the appellant\/ assessee<\/p>\n<p>submits that the Tribunal ought to have followed its decision in respect<\/p>\n<p>of the assessment year 1995-1996 particularly when no appeal<\/p>\n<p>therefrom had been preferred by the revenue and the issue had become<\/p>\n<p>final.\n<\/p>\n<\/p>\n<p>3.            Mr Jolly, who appears on behalf of the revenue, submits that<\/p>\n<p>he does not have any instructions whether any appeal has been<\/p>\n<p>preferred from the order of the Tribunal pertaining to the assessment<\/p>\n<p>year 1995-1996. In any event, since we are remanding the matters to<\/p>\n<p>ITA Nos. 1349\/08, 1350\/08, 1351\/08, 1352\/08, 1353\/08 &amp; 1354\/08   Page No.2 of 3<br \/>\n the Tribunal for a consideration on this aspect of the matter, the<\/p>\n<p>Tribunal would examine as to whether the revenue had preferred any<\/p>\n<p>appeal therefrom or not and the effect thereof.<\/p>\n<p>4.            The impugned order is set aside. The appeals are remanded<\/p>\n<p>to the Tribunal for a consideration afresh as per the directions given<\/p>\n<p>above. The matters be placed before the Tribunal on 15.01.2009 for<\/p>\n<p>further directions.\n<\/p>\n<p>        The appeals stand disposed of.\n<\/p>\n<\/p>\n<p>                                                     BADAR DURREZ AHMED, J<\/p>\n<p>                                                           RAJIV SHAKDHER, J<br \/>\nDecember 11, 2008<br \/>\nSR<\/p>\n<p>ITA Nos. 1349\/08, 1350\/08, 1351\/08, 1352\/08, 1353\/08 &amp; 1354\/08        Page No.3 of 3\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court J. P. Gupta vs Commissioner Of Income Tax on 11 December, 2008 Author: Badar Durrez Ahmed THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 11.12.2008 + ITA 1349\/08, ITA 1350\/08, ITA 1351\/08, ITA 1352\/08, ITA 1353\/08 &amp; ITA 1354\/08 J. P. GUPTA &#8230; Appellant &#8211; versus &#8211; COMMISSIONER [&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-59389","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>J. P. 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