{"id":6666,"date":"2007-04-18T00:00:00","date_gmt":"2007-04-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-r-m-patel-huf-on-18-april-2007"},"modified":"2017-03-17T15:56:52","modified_gmt":"2017-03-17T10:26:52","slug":"the-commissioner-of-income-tax-vs-r-m-patel-huf-on-18-april-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-r-m-patel-huf-on-18-april-2007","title":{"rendered":"The Commissioner Of Income Tax vs R.M.Patel (Huf) on 18 April, 2007"},"content":{"rendered":"
Madras High Court<\/div>\n
The Commissioner Of Income Tax vs R.M.Patel (Huf) on 18 April, 2007<\/div>\n
       \n\n  \n\n  \n\n \n \n           IN THE HIGH COURT OF JUDICATURE AT MADRAS\n                              \n                      DATED: 18.4.2007\n                              \n                            CORAM\n                              \n            THE HON'BLE MR.JUSTICE P.D.DINAKARAN\n                             AND\n        THE HON'BLE MR.JUSTICE P.P.S.JANARTHANA RAJA\n                              \n                   T.C.(A).No.385 of 2007\n                              \nThe Commissioner of Income Tax\nCentral I\nChennai.                     \t\t..   Appellant\n\n          Vs.\n\nR.M.Patel (HUF)                         ..   Respondent\n\n                            -----\n      Appeal under Section 260A of the Income Tax Act,  1961\nagainst  the  order  of the Income Tax  Appellate  Tribunal,\nMadras  'B'  Bench dated 18.8.2006 in IT(SS)A No.55\/Mds\/2003\nfor  the  block  period 1988-89 to 1997-98 and  1.4.1998  to\n5.11.1998.\n                            -----\n\n           For Appellant  :  Mr.J.Narayanasamy, Jr.S.C.\n\n                              \n                       J U D G M E N T\n<\/pre>\n
              (Delivered by P.D. DINAKARAN, J.)<\/p>\n
     The above tax case appeal is directed against the order<\/p>\n
of    the   Income-tax   Appellate   Tribunal   in   IT(SS)A<\/p>\n
No.55\/Mds\/2003 dated 18.8.2006.\n<\/p>\n<\/p>\n
     2.1. The relevant assessment is block period of 1988-89<\/p>\n
to  1997-98  and 1.4.1998 to 5.11.1998.  The assessee  is  a<\/p>\n
Hindu  Undivided Family (in short ‘HUF’).   A  search  under<\/p>\n
Section  132 of the Income Tax Act was carried  out  at  the<\/p>\n
residential and business premises of the Karta of  the  HUF,<\/p>\n
viz.  Ratanshi Patel and his brother Khimji M Patel  between<\/p>\n
5.11.1998  and 30.11.1998.  During the search, it was  found<\/p>\n
that HUF assessee had a timber trading business by name  Ram<\/p>\n
Plylam during the assessment years 1996-97, 1997-98 and 1998-<\/p>\n
99.   The  materials seized indicated that the assessee  had<\/p>\n
also  undisclosed  income from the business  and  therefore,<\/p>\n
notice  under  Section 158BD of the Act was  issued  to  the<\/p>\n
assessee on 13.6.2000, as the proprietor of the concern  Ram<\/p>\n
Plylam.   In  response to the notice, the assessee  filed  a<\/p>\n
return  in Form 2B on 3.7.2000 declaring undisclosed  income<\/p>\n
as nil.\n<\/p>\n<\/p>\n
      2.2.  Later, in response to the notice under  Sections<\/p>\n
142(1) and 143(2), the assessee was heard and an explanation<\/p>\n
was  offered that the material seized during the search were<\/p>\n
in  no  way  connected to the assessee.  But, the  Assessing<\/p>\n
Officer, without appreciating the explanation offered by the<\/p>\n
assessee,  passed  an assessment order under  Section  158BD<\/p>\n
read with 158BC and 143(3), computing the undisclosed income<\/p>\n
as under,<\/p>\n
     Asst.Year      1996-97        Rs.3,83,941\/-\n<\/p>\n
     Asst.Year      1997-98        Rs.  82,365\/-\n     Asst.Year      1998-99        Rs.1,51,603\/-\n     Asst.Year      1999-2000      Rs.  29,951\/-\n                                   -------------\n     Total undisclosed income      Rs.6,47,860\/-\n                                   =============\n\n<\/pre>\n
demanding income tax thereon at 60%, which worked out to<\/p>\n
Rs.43,88,716\/- and proposed to initiate penalty  proceedings<\/p>\n
under Section 158BFA(2) of the Act.\n<\/p>\n<\/p>\n
      2.3.  Aggrieved  by  the said  assessment  order,  the<\/p>\n
assessee  preferred  an appeal before  the  Commissioner  of<\/p>\n
Income  Tax, who, by order dated 24.12.2002, held  that  the<\/p>\n
seized  materials  referred  to  by  the  Assessing  Officer<\/p>\n
related  to  Sri  Raghuveer Timbers and Sri Muralikrishna  &<\/p>\n
Co.,  as  there  was no indication in the  seized  materials<\/p>\n
about  the  suppression of sales by the business concern  of<\/p>\n
the assessee, viz. Ram Plylam and that the Assessing Officer<\/p>\n
was  not  correct in invoking Section 158BD of the Act.   It<\/p>\n
was further held that the Assessing Officer had not computed<\/p>\n
the undisclosed income based on the materials, but merely on<\/p>\n
the  basis that the family members of the assessee had moved<\/p>\n
before   the  Settlement  Commission  disclosing  additional<\/p>\n
income by offering gross profit at 8% and held that the same<\/p>\n
cannot  be a valid reason for invoking Section 158BB of  the<\/p>\n
Act,  inasmuch as Section 158BB, as amended by Finance  Act,<\/p>\n
2002  with  retrospective effect from 1.7.1995  contemplates<\/p>\n
that  the undisclosed income shall be computed in accordance<\/p>\n
with  the  provisions of that Act on the basis  of  evidence<\/p>\n
found  as  a  result  of search and such other  material  or<\/p>\n
information as were available with the Assessing Officer and<\/p>\n
relatable  to  such evidence.  Accordingly, the Commissioner<\/p>\n
has held that there was no basis for passing an order under<\/p>\n
Section 158BD read with Sections 158BC and 143(3) of the Act<\/p>\n
for the alleged undisclosed income.\n<\/p>\n<\/p>\n
      2.4.  On further appeal by the Revenue, the Income Tax<\/p>\n
Appellate Tribunal, by order dated 18.8.2006, partly allowed<\/p>\n
the  appeal.  Hence, the above appeal raising the  following<\/p>\n
substantial questions of law.\n<\/p>\n<\/p>\n
    (i)  Whether in the facts and circumstances of the<\/p>\n
    case,  the Tribunal was right in holding that  the<\/p>\n
    addition  of  gross profit could be made  only  in<\/p>\n
    respect  of  one of the assessment  years  in  the<\/p>\n
    block?\n<\/p>\n<\/p>\n
    (ii) Whether in the facts and circumstances of the<\/p>\n
    case,  the Tribunal was right in holding that  the<\/p>\n
    undisclosed  income  cannot  be  assessed  as   no<\/p>\n
    material relating to the assessee was found during<\/p>\n
    the search, even though information was arrived at<\/p>\n
    during   the  block  assessment  of  the   related<\/p>\n
    concerns?\n<\/p>\n<\/p>\n
      3. Concededly, the seized materials did not relate  to<\/p>\n
the assessee.  On the other hand, what is contemplated under<\/p>\n
Section  158BB  is  that  the undisclosed  income  shall  be<\/p>\n
computed only in accordance with the provisions of  the  Act<\/p>\n
on  the  basis of evidence found as a result of  search  and<\/p>\n
such  other  material or information which are  relating  to<\/p>\n
such  material.  If the material seized do not, in any  way,<\/p>\n
connects the assessee indicating that the assessee  had  any<\/p>\n
undisclosed income, it may not be proper to proceed  against<\/p>\n
the  assessee  under Section 158BD read with Sections  158BC<\/p>\n
and   143(3)  of  the  Act  without  any  basis  whatsoever,<\/p>\n
especially  in  the absence of any material  indicating  any<\/p>\n
suppression  of  sales  or  suppression  of  income  by  the<\/p>\n
assessee.\n<\/p>\n<\/p>\n
      4.   If  that be so, we do not have any hesitation  to<\/p>\n
hold  that the undisclosed income cannot be assessed in  the<\/p>\n
absence of any material collected during the search relating<\/p>\n
the  assessee  and that the Revenue cannot  proceed  on  the<\/p>\n
basis  of such material which is not related to the assessee<\/p>\n
invoking  Section 158BD read with Sections 158BC and  143(3)<\/p>\n
of  the Act for assessing the undisclosed income during  the<\/p>\n
block   period  of  1988-89  to  1997-98  and  1.4.1998   to<\/p>\n
5.11.1998.   If the Revenue could able to substantiate  that<\/p>\n
the  return  filed by the assessee for the assessment  years<\/p>\n
1996-97,  1997-98 and 1998-99 does not disclose the  correct<\/p>\n
income, they are at liberty to take appropriate action  only<\/p>\n
with  respect to the relevant assessment years,  as  rightly<\/p>\n
held by the Tribunal.\n<\/p>\n<\/p>\n
      Finding  no  substantial question of law,  the  appeal<\/p>\n
stands dismissed.\n<\/p>\n
kpl<\/p>\n
[PRV\/10288]<\/p>\n","protected":false},"excerpt":{"rendered":"
Madras High Court The Commissioner Of Income Tax vs R.M.Patel (Huf) on 18 April, 2007 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 18.4.2007 CORAM THE HON’BLE MR.JUSTICE P.D.DINAKARAN AND THE HON’BLE MR.JUSTICE P.P.S.JANARTHANA RAJA T.C.(A).No.385 of 2007 The Commissioner of Income Tax Central I Chennai. .. Appellant Vs. R.M.Patel (HUF) .. Respondent —– […]<\/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":[8,13],"tags":[],"class_list":["post-6666","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"\nThe Commissioner Of Income Tax vs R.M.Patel (Huf) on 18 April, 2007 - 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-r-m-patel-huf-on-18-april-2007\" \/>\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 R.M.Patel (Huf) on 18 April, 2007 - 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