{"id":74297,"date":"1999-07-05T00:00:00","date_gmt":"1999-07-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-the-punjab-sind-bank-ltd-new-on-5-july-1999"},"modified":"2018-11-30T01:56:25","modified_gmt":"2018-11-29T20:26:25","slug":"commissioner-of-income-tax-vs-the-punjab-sind-bank-ltd-new-on-5-july-1999","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-the-punjab-sind-bank-ltd-new-on-5-july-1999","title":{"rendered":"Commissioner Of Income Tax vs The Punjab &amp; Sind Bank Ltd., New &#8230; on 5 July, 1999"},"content":{"rendered":"<div class=\"docsource_main\">Delhi High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income Tax vs The Punjab &amp; Sind Bank Ltd., New &#8230; on 5 July, 1999<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1999 VAD Delhi 511, 81 (1999) DLT 529, 1999 239 ITR 343 Delhi<\/div>\n<div class=\"doc_author\">Author: A Kumar<\/div>\n<div class=\"doc_bench\">Bench: A Kumar, D Jain<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Arun Kumar, J. <\/p>\n<p>1. At the instance of the Revenue, the Income Tax Appellate Tribunal  has referred  under Section 256(1) of the Income Tax Act, 1961 (for  short  the<br \/>\nAct) the following questions for the opinion of this Court:\n<\/p>\n<p> 1.   Whether  on the facts and in the circumstances of the  case,  the  Tribunal is correct in law in directing the  Income-tax Officer to assess the interest from securities on  specified dates  basis  on which the interest was payable and  not  on accrual basis?\n<\/p>\n<p>2.   Whether, on the facts and in the circumstances of the  case, the  Tribunal is correct in law in holding that  the  equipments  used  in the assessee&#8217;s business  such  as  counters, steel equipments, electric fitting, calculating machines and cooling equipments are to be treated as a plant and  machinery  under section  32(1)(ii) and Section 33 for the  purpose of grant of depreciation and development rebate  respectively?\n<\/p>\n<p>2.Briefly stated, the material facts are that in the original return the assessee   bank  declared  income  from  interest  on  securities  at   Rs. 1,14,97,641\/-  whereas in the revised return, income from the  said  source was reduced to Rs. 75,25,591\/-. The reason for revising the return was that in the original return, the interest on security was declared on  &#8220;accrual&#8221; basis but in the revised return, the same was declared on &#8220;due&#8221; basis.  The Income  Tax  Officer, however, assessed the income under the said  head  on accrual  basis mainly on the ground that this was the practice  being  followed  by  the assessee in earlier years. On appeal,  the  Commissioner  of Income Tax (Appeals), while observing that the interest on securities would become  due  only on the dates specified in the securities and not  on  any other date, accepted the stand of the assessee that the income from  interest  was  to be declared on due basis. The Income  Tax  Appellate  Tribunal concurred with the view taken by the Commissioner of Income Tax.\n<\/p>\n<p>3.   As regards question No. 2, the assessee bank had claimed 100% depreciation on items costing less than Rs. 750\/-, but the said claim was rejected by  the Income Tax Officer on the ground that the order of the Tribunal  on the  issue in respect of the earlier assessment years, though in favour  of the assessee, was under challenge. However, on appeal, following the earlier orders of the Tribunal, the Commissioner of Income Tax (Appeals) allowed the assessee&#8217;s claim. The Revenue&#8217;s appeal before the Tribunal on the issue also failed. While dismissing the appeal, the Tribunal relied on its earli-er  orders in respect of assessment years 1970-71 and 1971-72.  Hence  this reference.\n<\/p>\n<p>4.   Section 18 of the Act reads as follows:\n<\/p>\n<p> 18.  Interest on securities:-(1) The following amounts due to  an  assessee  in the previous year shall be chargeable to income  tax under the head &#8220;Interest on Securities&#8221; &#8211;\n<\/p>\n<p> (i)  interest on any security of the Central or State Government;\n<\/p>\n<p> (ii) interest  on  any debentures or other securities  for  money issued  by  or on behalf of a local authority or a company  or  a corporation established by a Central, State or Provincial Act.\n<\/p>\n<p> (2)  Nothing contained in sub-section <\/p>\n<p> (1)  shall  be  construed as precluding an  assessee  from  being charged  to  income  tax in respect of  any  interest  securities received by him in a previous year if such interest had not  been charged to income tax for any earlier previous year.&#8221;\n<\/p>\n<p>5.   On  a bare reading of Section 18 of the Act, it is clear  that  income from  interest on securities is chargeable to tax under sub-section (1)  of the Section only on due basis and the same can be charged to income tax  on receipt  basis only under the circumstances indicated in  sub-section  (2), which is not the case here. The section cannot be interpreted in any  other manner.  In  this view of the matter, in the light of the finding  of  fact recorded  by the Commissioner of Income Tax (Appeals) and affirmed  by  the<br \/>\nTribunal  that  only the amount of interest on securities declared  by  the assessee  in  its revised return had become due during  the  previous  year relevant  to  the assessment year in question, we are of the  opinion  that income  from interest on securities was correctly declared by the  assessee in the revised return which could be brought to tax in the relevant assessment  year under Section 18 of the Act. Support is lent to this view  by  a decision  of  the Karnataka High Court in Commissioner of  Income  Tax  Vs.<br \/>\nCanara Bank (1992) 195 ITR 66.\n<\/p>\n<p>6.   Regarding  question No. 2 as noticed above, the assessee&#8217;s  claim  for 100% depreciation and development rebate was allowed by the Tribunal on the basis  of its orders for the assessment years 1970-71 and 1971-72.  Learned counsel  for the Revenue submits that he has not been able to ascertain  as to  whether  any reference on the question in respect of  assessment  years 1970-71 and 1971-72 was sought by the Revenue and if so, what was the final result. He is also not in a position to point out the nature of the  equipment  and the value of each of the items on which the assessee had  claimed<br \/>\n100%  depreciation  on the plea that the value of each of these  items  was less than Rs. 750\/-. In the absence of the requisite details, we are unable to consider and answer the second question.\n<\/p>\n<p>7.   Accordingly,  question No. 1 is answered in the affirmative,  i.e.  in favour  of the assessee and against the Revenue and question No. 2  is  returned unanswered. No costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court Commissioner Of Income Tax vs The Punjab &amp; Sind Bank Ltd., New &#8230; on 5 July, 1999 Equivalent citations: 1999 VAD Delhi 511, 81 (1999) DLT 529, 1999 239 ITR 343 Delhi Author: A Kumar Bench: A Kumar, D Jain ORDER Arun Kumar, J. 1. At the instance of the Revenue, the [&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-74297","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>Commissioner Of Income Tax vs The Punjab &amp; Sind Bank Ltd., New ... on 5 July, 1999 - 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-of-income-tax-vs-the-punjab-sind-bank-ltd-new-on-5-july-1999\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income Tax vs The Punjab &amp; 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