{"id":65878,"date":"2011-04-19T00:00:00","date_gmt":"2011-04-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/jayantilal-vs-unknown-on-19-april-2011"},"modified":"2016-12-18T07:10:27","modified_gmt":"2016-12-18T01:40:27","slug":"jayantilal-vs-unknown-on-19-april-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/jayantilal-vs-unknown-on-19-april-2011","title":{"rendered":"Jayantilal vs Unknown on 19 April, 2011"},"content":{"rendered":"
Gujarat High Court<\/div>\n
Jayantilal vs Unknown on 19 April, 2011<\/div>\n
Author: Akil Kureshi,&Nbsp;Ms Gokani,&Nbsp;<\/div>\n
   Gujarat High Court Case Information System \n\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\/2294\/2009\t 5\/ 5\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. 2294 of 2009\n \n\n=========================================================\n\n\n \n\nJAYANTILAL\nC DESAI - Appellant(s)\n \n\nVersus\n \n\nACIT\nCIR - 2(1) - Opponent(s)\n \n\n=========================================================\n \nAppearance : \nMR\nSN DIVATIA 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: 11\/04\/2011  \nORAL ORDER<\/pre>\n
(Per
\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n
1.\tThe assessee
\nhas challenged the judgment of the Tribunal dated 30.6.2009 raising
\nthe following questions for our consideration :-\n<\/p>\n
“A.\tWhether
\non the facts and in the circumstances of the case as well as in law,
\nthe Appellate Tribunal was justified in upholding that transfer
\nwithin the meaning of section 2(47)(v) of Income Tax Act, 1961 had
\ntaken place in the previous year relevant to A.Y. 1995-96 so that the
\nlong term capital loss was not admissible in A.Y. 1998-99 of
\nRs.2,06,812\/-?\n<\/p>\n
B.\tWhether on the
\nfacts and in the circumstances of the case as well as in law, the
\nIncome Tax Appellate Tribunal was justified in upholding that long
\nterm capital loss of Rs.2,06,812\/- was not admissible in A.Y.
\n1998-99?\n<\/p>\n
C.\tWhether on the
\nfacts and circumstances of the case, the conclusion reached by Income
\nTax Appellate Tribunal to uphold that the transfer of land in
\nquestion had taken place in the previous year relevant to A.Y.
\n1995-96 is such as could be arrived at on the basis of material on
\nrecord?”\n<\/p>\n
2.\tIssue pertains
\nto the question as to when the property i.e. the land could be stated
\nto have been transferred particularly bearing in mind the provisions
\ncontained under section 2(47)(v) of the Income Tax Act, 1961.\n<\/p>\n
3.\tFrom the
\nrecord, it emerges as an undisputed position that the
\nappellant-assessee along with 5 other persons had purchased a plot of
\nland bearing city survey No.1\/1 and 1\/2 of Fatehganj area of city of
\nBaroda from one Union Gymkhana. Sale deed was executed on 26.3.1993
\nand was duly registered with the Sub-Registrar of Baroda. Before the
\nauthorities, the case of the assessee was that upon such duly
\nexecuted registered sale deed, the appellant become the owner of the
\nplot of the said land. He along with the other joint owners entered
\ninto a development agreement with one M\/s. Shilp Enterprises on
\n22.11.1994.\n<\/p>\n
4.\tIn background
\nof above dates and events, before the revenue authorities, the
\nquestion arose as to what can be stated to be the date on which the
\nownership of the land passed on from the assessee. The Tribunal in
\nthe impugned judgment applied the provision of section 2(47)(v) of
\nthe Act and held that the land should be deemed to have been
\ntransferred on 22.11.1994 when pursuant to the development agreement
\nthe assessee put the developer in possession of the land in question.\n<\/p>\n
5.\tBefore us,
\ncounsel for the assessee vehemently contended that the Tribunal did
\nnot consider certain relevant aspects of the matter though placed
\nbefore the Tribunal in form of a paper book. Our attention was drawn
\nto the synopsis presented by the appellant before the Tribunal in
\nwhich it was pointed out that subsequent to the sale deed dated
\n26.3.1993, the Deputy Collector, Baroda on 28.6.1993 issued show
\ncause notice why such sale should not be cancelled. By order dated
\n24.8.1993, he ordered maintenance of status quo. On 13.9.1995, the
\nDeputy Collector imposed stay on further construction.\n<\/p>\n
6.\tCounsel,
\nhowever, candidly pointed out that subsequently such stay against
\nconstruction was modified on 12.12.1995 and by order dated 7.11.1996,
\nshow cause notice was dropped by the Deputy Collector on payment of
\nconversion charges. He, however, pointed out that actual sale deed in
\nrespect of shops and offices constructed in the commercial complex on
\nthe land in question were executed on 14.8.1997 and thereafter.\n<\/p>\n
7.\tCounsel,
\ntherefore, submitted that the Tribunal erred in not examining such
\nimportant aspects of the matter while holding that in terms of
\nsection 2(47)(v) of the Act, the land should be deemed to have been
\ntransferred on 22.11.1994.\n<\/p>\n
8.\tWe, however,
\nfind that the Tribunal has given detailed reasons for applying the
\ndeeming provision under section 2(47)(v) of the Act. The Tribunal in
\nparticular found that the possession of the land was handed over on
\n29.11.1994. The developer was granted right to develop the property
\nby virtue of the same agreement. The assessee had also received sum
\nof Rs.1,23,419\/- before signing the agreement and the balance amount
\nof Rs.7,96,870\/- was payable in 24 installments.\n<\/p>\n
9.\tThe Tribunal
\nalso noted at some length different terms of the agreement in
\nquestion and found that as per clauses 1 and 2 of the conditions of
\nthe agreement entire operation had to be completed in two years.
\nClause 3 gave developer an opportunity to implement the scheme
\naccording to his likes, to register persons for the scheme and accept
\nmoney from them and also enter into agreement with them. Clause 4
\ngave the developer the right to advertise in the papers about the
\nscheme and register members for the same and also to enter into
\nfinancial dealings with them. Clause 5 gave the developer the right
\nto appoint architects, engineers, prepare drawings, designs and
\nspecifications for the project in question. Clause 6 gave the
\ndeveloper the right to decide the price of the land and the
\nproportionate price of the undivided share which was to be conveyed
\nto the purchaser of the property. Several further clauses were
\nnoticed to come to the conclusion that the assessee had not only
\ngiven possession of the land in question, received part consideration
\nfor the same, he also virtually give all rights to the developer in
\nthe land in question. Under the circumstances, the Tribunal was of
\nthe opinion that it is a case where ingredients of Section 2(47)(v)
\nwere satisfied and the capital gain or loss would arise only in the
\nprevious year relevant to assessment year 1995-96, the date of
\ntransfer being the date of development agreement i.e. 22.11.1994.\n<\/p>\n
10.\tSection
\n2(47)(v) of the Act reads as under :-\n<\/p>\n
“2(47).\n<\/p>\n
“transfer”, in relation to a capital asset, includes,-\n<\/p>\n
(v)\tany
\ntransaction involving the allowing of the possession of any immovable
\nproperty to be taken or retained in part performance of a contract of
\nthe nature referred to in section 53A of the Transfer of Property
\nAct, 1882 (4 of 1882); or”\n<\/p>\n
11.\tWe are of the
\nopinion that the Tribunal on the basis of evidence on record came to
\ncorrect conclusion that deeming provision under the said section
\nwould apply. The assessee had not only transferred the possession of
\nthe land, under an agreement executed with the developer, but
\nsurrendered all the rights in the land such as right to develop,
\nright to accept members, to decide the price, to give advertisement,
\nto engage agencies for development and all such related activities.\n<\/p>\n
12.\tMerely the
\nfact that after the appellant purchased the land through a registered
\nsale deed, certain legal issues arose, would not change this
\nposition. The appellant himself has admitted that he had become full
\nowner of the land in question through sale deed dated 26.3.1993. Mere
\nfact that the Deputy Collector initially issued show cause notice to
\ncancel the sale deed would not change the position. Significantly the
\nDeputy Collector never finally acted on the show cause notice but
\ndropped the proceedings, of course after payment of premium.\n<\/p>\n
13.\tIn our view,
\nthe above development would have no significance bearing on the
\ndecision of the Tribunal.\n<\/p>\n
14.\tIn the
\nresult, we do not find any substantial question of law. The Tax
\nAppeal is, therefore, dismissed.\n<\/p>\n
\t\t\t\t\t\t\t\t[Akil
\nKureshi, J.]<\/p>\n
\t\t\t\t\t\t\t\t[Ms.\n<\/p>\n
Sonia Gokani, J.]<\/p>\n
mrp<\/p>\n
\t\t   \u00a0\u00a0\u00a0<\/p>\n
\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"
Gujarat High Court Jayantilal vs Unknown on 19 April, 2011 Author: Akil Kureshi,&Nbsp;Ms Gokani,&Nbsp; Gujarat High Court Case Information System Print TAXAP\/2294\/2009 5\/ 5 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 2294 of 2009 ========================================================= JAYANTILAL C DESAI – Appellant(s) Versus ACIT CIR – 2(1) – Opponent(s) ========================================================= Appearance : […]<\/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-65878","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"\nJayantilal vs Unknown on 19 April, 2011 - 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\/jayantilal-vs-unknown-on-19-april-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Jayantilal vs Unknown on 19 April, 2011 - 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