{"id":99509,"date":"2010-05-06T00:00:00","date_gmt":"2010-05-05T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-shashi-charla-on-6-may-2010-2"},"modified":"2017-09-25T20:32:09","modified_gmt":"2017-09-25T15:02:09","slug":"commissioner-of-income-tax-vs-shashi-charla-on-6-may-2010-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-shashi-charla-on-6-may-2010-2","title":{"rendered":"Commissioner Of Income Tax vs Shashi Charla on 6 May, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Delhi High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income Tax vs Shashi Charla on 6 May, 2010<\/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: 06.05.2010\n\n+             ITA 1322\/2009\n\nCOMMISSIONER OF INCOME TAX                                        ..... Appellant\n\n                                              - versus -\n\nSHASHI CHARLA                                                     ..... Respondent<\/pre>\n<p>                                               AND<\/p>\n<p>+             ITA 1323\/2009<\/p>\n<p>COMMISSIONER OF INCOME TAX                                        &#8230;.. Appellant<\/p>\n<p>                                              &#8211; versus &#8211;\n<\/p>\n<pre>ATUL CHARLA                                                       ..... Respondent\n                                               AND\n\n+             ITA 1326\/2009\n\nCOMMISSIONER OF INCOME TAX                                        ..... Appellant\n\n                                              - versus -\n\nBALDEV RAJ CHARLA                                                 ..... Respondent\n\n                                               AND\n\n+             ITA 1328\/2009\n\nCOMMISSIONER OF INCOME TAX                                        ..... Appellant\n\n                                              - versus -\n\nJYOTI CHARLA                                                      ..... Respondent\n\nAdvocates who appeared in this case:-\nFor the Appellant       : Mr Sanjeev Sabharwal\nFor the Respondent      : Mr Salil Aggarwal with Mr Prakash Kumar\n\n\nCORAM:-\nHON'BLE MR JUSTICE BADAR DURREZ AHMED\nHON'BLE MR JUSTICE V.K. JAIN\n\n\n\nITA Nos.1322\/09, 1323\/09, 1326\/09 &amp; 1328\/09                                  Page No.1 of 5\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>CM 17469\/2009, CM 17471\/2009, CM 17474\/2009 &amp; CM 17478\/2009<\/p>\n<p>              The delay in re-filing the appeals is condoned.\n<\/p>\n<p>              These applications stand disposed of.\n<\/p>\n<p>ITA 1322\/2009, ITA 1323\/2009, ITA 1326\/2009 &amp; ITA 1328\/2009<\/p>\n<p>1.            These appeals filed by the revenue pertain to the block period<\/p>\n<p>01.04.1996 to 24.09.2002 and arise out of the Income Tax Appellate<\/p>\n<p>Tribunal\u201fs order dated 29.12.2008 in IT (SS) A Nos. 92, 93, 94 and<\/p>\n<p>95\/Del\/2007.\n<\/p>\n<p>2.            A company by the name of Ambitious Gold Nibs Company<\/p>\n<p>Private Limited (hereinafter referred to as \u201eAmbitious Gold\u201f) acquired a<\/p>\n<p>property measuring 2829 sq. yds at C-101 Maya Puri Industrial Area on<\/p>\n<p>17.01.1966 from the DDA. The said property was sold by the said company<\/p>\n<p>on 29.11.1999.         During search operations conducted in the residential<\/p>\n<p>premises of the assessees herein, who are directors in Ambitious Gold, a<\/p>\n<p>document entitled &#8220;family arrangement&#8221; and which purported to have been<\/p>\n<p>reduced to writing on 01.09.1997, was recovered. The said document was<\/p>\n<p>apparently effective from 31.07.1992. According to the assessees, by virtue<\/p>\n<p>of the said family arrangement, half of the company\u201fs said property came to<\/p>\n<p>the share of the present assessees and the other half went to the share of<\/p>\n<p>another family group.           The half that came to the share of the present<\/p>\n<p>ITA Nos.1322\/09, 1323\/09, 1326\/09 &amp; 1328\/09                         Page No.2 of 5<br \/>\n assessees was sold for an amount of Rs 2.09 crores. The Assessing Officer<\/p>\n<p>assessed capital gains at the hands of the present assessees on the basis of<\/p>\n<p>the said seized document.\n<\/p>\n<p>3.            Thereafter, the matter travelled to the Income-tax Appellate<\/p>\n<p>Tribunal on the question of what would be the proper cost of acquisition of<\/p>\n<p>the said property so as to arrive at the correct computation of capital gains at<\/p>\n<p>the hands of the assessees. The assessees herein sought to invoke the<\/p>\n<p>provisions of Section 49(1) of the Income Tax Act, 1961 (hereinafter<\/p>\n<p>referred to as \u201ethe said Act\u201f). The said plea was accepted by the Tribunal<\/p>\n<p>and the revenue is in appeal before us on this issue.<\/p>\n<p>4.            While examining the issue of applicability of Section 49(1) of<\/p>\n<p>the said Act, we find that the same is not at all applicable. Section 49(1)<\/p>\n<p>deals with the computation of cost with reference to certain modes of<\/p>\n<p>acquisition. It, inter alia, provides that where the capital asset became the<\/p>\n<p>property of the assessee on any distribution of assets on the total or partial<\/p>\n<p>partition of a Hindu Undivided Family or on any distribution of assets on<\/p>\n<p>the liquidation of a company, then the cost of acquisition of the asset shall<\/p>\n<p>be deemed to be the cost for which the previous owner of the property<\/p>\n<p>acquired it, as increased by the cost of any improvement of the assets<\/p>\n<p>incurred or borne by the previous owner or the assessee, as the case may be.<\/p>\n<p>In the present case, we find that the asset in question, namely, C-101 Maya<\/p>\n<p>Puri Industrial Area was not the property of a Hindu Undivided Family.<\/p>\n<p>Secondly, it was owned by the said company, namely, Ambitious Gold and<\/p>\n<p>there was no distribution of its assets because there was no liquidation of<\/p>\n<p>ITA Nos.1322\/09, 1323\/09, 1326\/09 &amp; 1328\/09                         Page No.3 of 5<br \/>\n the company. Consequently, the said capital asset continued to be owned by<\/p>\n<p>Ambitious Gold and did not become the property of the assessees herein<\/p>\n<p>and, therefore, Section 49(1) would not apply.\n<\/p>\n<p>5.            While examining the issue of applicability of Section 49(1), we<\/p>\n<p>noticed that the Assessing Officer and the authorities below were all wrong<\/p>\n<p>in computing capital gains at the hands of the respondents\/ assessees<\/p>\n<p>because they never became the owners of the property. It is an admitted fact<\/p>\n<p>that the said property was sold by the said company, namely, Ambitious<\/p>\n<p>Gold. Consequently, any money received by the respondents\/ assessees in<\/p>\n<p>their capacity as directors, would be for and on behalf of the company and it<\/p>\n<p>would not be a sale by the assessees but by the said company. This is also<\/p>\n<p>borne out from the fact that the company had been showing the capital asset<\/p>\n<p>in its balance sheets up to the date of the sale. Therefore, it was wrong on<\/p>\n<p>the part of the Assessing Officer and the authorities below to compute<\/p>\n<p>capital gains at the hands of the respondents\/ assessees and the question of<\/p>\n<p>capital gains ought to have been examined in the assessment of the<\/p>\n<p>company, that is, Ambitious Gold. Unfortunately, that has not been done.<\/p>\n<p>6.            Consequently, the respondents\/ assessees could not have been<\/p>\n<p>subjected to payment of capital gains and, therefore, the capital gains would<\/p>\n<p>be at the hands of the company, namely, Ambitious Gold. It goes without<\/p>\n<p>saying that once this is done, then the amounts paid by way of tax on capital<\/p>\n<p>gains by the respondents\/ assessees would have to be adjusted against the<\/p>\n<p>dues from the company on account of the capital gains to be paid in the<\/p>\n<p>hands of the company. If, while adjusting the tax already paid by the<\/p>\n<p>ITA Nos.1322\/09, 1323\/09, 1326\/09 &amp; 1328\/09                       Page No.4 of 5<br \/>\n respondents\/ assessees, it is found that the tax paid is more than the tax due<\/p>\n<p>from the company, then the surplus would be refunded to the respondents\/<\/p>\n<p>assessees.      The counsel for the respondents\/ assessees submits that no<\/p>\n<p>benefit has been taken by the respondents\/ assessees in respect of the tax on<\/p>\n<p>capital gains paid by them. If any benefit has been taken, the same would<\/p>\n<p>have to be reversed in accordance with law.\n<\/p>\n<p>7.            In view of the aforesaid observations and directions, we set aside<\/p>\n<p>the orders passed by the lower authorities on this aspect of the matter. The<\/p>\n<p>Assessing Officer would have to compute the capital gains in the hands of<\/p>\n<p>the said company in the light of the directions given above. We also place it<\/p>\n<p>on record that the counsel for the respondents\/ assessees has fairly<\/p>\n<p>consented to this order being passed.\n<\/p>\n<p>              These appeals stand disposed of in the aforesaid terms.<\/p>\n<p>                                          BADAR DURREZ AHMED, J<\/p>\n<p>                                                 V.K. JAIN, J<br \/>\nMay 06, 2010<br \/>\nSR<\/p>\n<p>ITA Nos.1322\/09, 1323\/09, 1326\/09 &amp; 1328\/09                          Page No.5 of 5\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court Commissioner Of Income Tax vs Shashi Charla on 6 May, 2010 Author: Badar Durrez Ahmed THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 06.05.2010 + ITA 1322\/2009 COMMISSIONER OF INCOME TAX &#8230;.. Appellant &#8211; versus &#8211; SHASHI CHARLA &#8230;.. Respondent AND + ITA 1323\/2009 COMMISSIONER OF INCOME TAX [&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-99509","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 Shashi Charla on 6 May, 2010 - 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-shashi-charla-on-6-may-2010-2\" \/>\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 Shashi Charla on 6 May, 2010 - Free Judgements of Supreme Court &amp; 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