{"id":83676,"date":"2008-07-18T00:00:00","date_gmt":"2008-07-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/whether-vs-unknown-on-18-july-2008"},"modified":"2019-04-07T14:42:55","modified_gmt":"2019-04-07T09:12:55","slug":"whether-vs-unknown-on-18-july-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/whether-vs-unknown-on-18-july-2008","title":{"rendered":"Whether vs Unknown on 18 July, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Whether vs Unknown on 18 July, 2008<\/div>\n<div class=\"doc_author\">Author: K.A.Puj,&amp;Nbsp;Honourable Mr.Justice H.Shukla,&amp;Nbsp;<\/div>\n<pre>   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\n\n \n\n\n\t \n\nTAXAP\/14520\/2001\t 3\/ 5\tJUDGMENT \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 145 of 2001\n \n\n\n \nFor\nApproval and Signature: \n\n \n\n\n \nHONOURABLE\nMR.JUSTICE K.A.PUJ\t\t\tSd\/-  \nHONOURABLE\nMR.JUSTICE R.H.SHUKLA\n\t\tSd\/- \n====================================\n \n\t  \n\t \n\t \n\t \n\t\t \n\t\t\t \n\t\t\t\t \n\n1.\n\t\t\t\n\t\t\t \n\t\t\t\t \n\nWhether\n\t\t\t\tReporters of Local Papers may be allowed to see the judgment ?\n\t\t\t\n\t\t\t \n\t\t\t\t \n\nYES\n\t\t\t\n\t\t\n\t\n\t \n\t\t \n\t\t\t \n\t\t\t\t \n\n2.\n\t\t\t\n\t\t\t \n\t\t\t\t \n\nTo\n\t\t\t\tbe referred to the Reporter or not ?\n\t\t\t\n\t\t\t \n\t\t\t\t \n\nNO\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\t\t\t\t \n\n3.\n\t\t\t\n\t\t\t \n\t\t\t\t \n\nWhether\n\t\t\t\ttheir Lordships wish to see the fair copy of the judgment ?\n\t\t\t\n\t\t\t \n\t\t\t\t \n\nNO\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\t\t\t\t \n\n4.\n\t\t\t\n\t\t\t \n\t\t\t\t \n\nWhether\n\t\t\t\tthis case involves a substantial question of law as to the\n\t\t\t\tinterpretation of the constitution of India, 1950 or any order\n\t\t\t\tmade thereunder ?\n\t\t\t\n\t\t\t \n\t\t\t\t \n\nNO\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\t\t\t\t \n\n5.\n\t\t\t\n\t\t\t \n\t\t\t\t \n\nWhether\n\t\t\t\tit is to be circulated to the civil judge ?\n\t\t\t\n\t\t\t \n\t\t\t\t \n\nNO\n\t\t\t\n\t\t\n\t\n\n \n\n====================================\n \n\nDY.\nC.I.T. (ASSTT.) - Appellant\n \n\nVersus\n \n\nMADHUSUDAN\nINDUSTRIES LTD. - Opponent\n \n\n==================================== \nAppearance\n: \nMR MAUNA M. BHATT for Appellant. \nMR\nRK PATEL for Opponent. \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 K.A.PUJ\n\t\t\n\t\n\t \n\t\t \n\t\t\t \n\n \n\n\t\t\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\t \n\n \n\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE R.H.SHUKLA\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 18\/07\/2008 \nORAL JUDGMENT<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE K.A.PUJ)<\/p>\n<p>\tThe<br \/>\n\trevenue has filed this Tax Appeal under Section 260-A of the Income<br \/>\n\tTax Act, 1961 for assessement year 1989   90.  The appeal was<br \/>\n\tadmitted by this Court on 18.06.2001 and following substantial<br \/>\n\tquestion of law was formulated by the Court :-\n<\/p>\n<p> Whether<br \/>\nthe Appellate Tribunal is right in law and on facts in holding that<br \/>\ninterest under Section 234B is not chargeable when income is computed<br \/>\nunder Section 115J of the Act ?\n<\/p>\n<p>\tHeard<br \/>\n\tMrs. Mauna M. Bhatt, learned Standing Counsel appearing for the<br \/>\n\trevenue and Mr. R. K. Patel, learned advocate appearing for the<br \/>\n\tassessee.\n<\/p>\n<p>\tThough<br \/>\n\tthe Court has directed this tax appeal to be heard along with Tax<br \/>\n\tAppeal No. 390 of 1999, since there are several other issues<br \/>\n\tinvolved in the said tax appeal, we are taking up this tax appeal<br \/>\n\tfor final hearing separately.\n<\/p>\n<p>\tWhile<br \/>\n\tallowing this issue in favour of the assessee, the Tribunal has<br \/>\n\tfollowed the decision of the Karnataka High Court in the case of<br \/>\n\tKwality Biscuits Limited V\/s. Commissioner of Income-Tax, 243 ITR\n<\/p>\n<p>\t519. An appeal filed against this judgment by the revenue before<br \/>\n\tthe Apex Court has been dismissed and the said decision is reported<br \/>\n\tin (2006) 284 IRT 434.  It is reported therein that from the<br \/>\n\tdecision of the Karnataka High Court to the effect, inter alia,<br \/>\n\tthat interest is not leviable under Sections 234B and 234C of the<br \/>\n\tIncome-tax Act, 1961, in the case of an assessment of a Company on<br \/>\n\tthe basis of book profits under Section 115J, since the entire<br \/>\n\texercise of computing income under Section 115J can only be done at<br \/>\n\tthe end of the financial year, and the provisions of Sections 207,<br \/>\n\t208, 209 and 210 cannot be made applicable until and unless the<br \/>\n\taccounts are audited and the balance-sheet prepared.  The department<br \/>\n\tpreferred appeals to the Hon&#8217;ble Supreme Court and the Hon&#8217;ble<br \/>\n\tSupreme Court dismissed the appeals.\n<\/p>\n<p>\tSince<br \/>\n\tthe Tribunal has followed the judgment of the Karnataka High Court<br \/>\n\tand the said decision has been approved by the Hon&#8217;ble Supreme<br \/>\n\tCourt, we decide this question in favour of the assessee and against<br \/>\n\tthe revenue.  We are of the view that the Tribunal has correctly<br \/>\n\tdecided the issue and held that interest under Section 234B is not<br \/>\n\tchargeable when income is computed under Section 115J of the Act.\n<\/p>\n<p>\tThis<br \/>\n\tappeal is accordingly dismissed.\n<\/p>\n<p>\tAfter<br \/>\n\tthe above order is dictated, Sheristedar has pointed out that in<br \/>\n\tthis matter, appearance of one of us (Coram :- K. A. Puj, J.) was<br \/>\n\tfiled way back on 21.07.2001.  Thereafter, appearance of Mr. R. K.<br \/>\n\tPatel is filed.  This Bench was not inclined to take up the matter.<br \/>\n\tHowever, the learned advocate appearing for the assessee as well as<br \/>\n\tlearned Standing Counsel appearing for the revenue submits that<br \/>\n\tsince this bench is not deciding any fresh issue and only the<br \/>\n\tjudgment of the Hon&#8217;ble Supreme Court is followed in the matter,<br \/>\n\tthere would not be objection for taking up this matter by this<br \/>\n\tBench.  Accordingly, this Bench has thought it fit not to change the<br \/>\n\tdecision taken by the Court.\n<\/p>\n<pre>\t\t\t\t\tSd\/-\t\t\t\t    Sd\/-\n \n\n\t\t\t\t[K. A. PUJ, J.]\t\t[R.H.\nSHUKLA, J.]\n \n\n \n\n\n \n\n \n\n\n \n\n \n\n\n \n\n \n\n\n \n\n \n\n\n \n\t \n\nSavariya\n\n\n    \n\n \n\t   \n      \n      \n\t    \n\t\t   \u00a0\u00a0\u00a0\n\t   \n      \n\t  \t    \n\t\t   Top\n\t   \n      \n\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Whether vs Unknown on 18 July, 2008 Author: K.A.Puj,&amp;Nbsp;Honourable Mr.Justice H.Shukla,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/14520\/2001 3\/ 5 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 145 of 2001 For Approval and Signature: HONOURABLE MR.JUSTICE K.A.PUJ Sd\/- HONOURABLE MR.JUSTICE R.H.SHUKLA Sd\/- ==================================== 1. Whether Reporters [&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-83676","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 v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Whether vs Unknown on 18 July, 2008 - 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\/whether-vs-unknown-on-18-july-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Whether vs Unknown on 18 July, 2008 - Free Judgements of Supreme Court &amp; 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