Spaco Carburettors India Ltd. a Company Incorporated Under the Companies Act, 1956 and Mrs. Meena Jaytinbhai Bhatt Vs. Raj Kumar, Dy. Commissioner of Income Tax, Special Range 16 and Union of India (Uoi) - Court Judgment

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- section 10: [swatanter kumar, c.j., a.p. deshpande & smt. nishita mhatre, jj] admission to professional colleges - technical courses - publication of brochure on basis of which candidates seek admission to various institution keeping in mind their merit and preference of colleges held, for ensuring adherence to proper appreciation of an academic course, it is essential that the method of admission is just, fair and transparent. the first step in this direction would be publication of a brochure on the basis of which the applicants are supposed to aspire for admission to various institution keeping in mind their merit and preference of college. brochure, firstly has to be in conformity with law and the statutory scheme notified by the competent authority. it is a complete and composite document as it deals with the scheme for conducting their entrance examinations, declaration of results, general instructions and method of admission, etc. this brochure is binding on the applicants as well as the authorities. this brochure or admission notification issued by the state or other competent authority cannot be altered at a subsequent stage particularly once the process of admission has begun. there is hardly any exception to this accepted rule of law. section 10: [swatanter kumar, c.j., a.p. deshpande & smt. nishita mhatre,jj] admission to professional colleges - technical courses - approval to additional seats or to start new course - cut off dates held, the settled principle of law is that merit of the applicant is the primary criteria which would determine his rank as well as the college where he would be entitled to admission. this rule should not be frustrated as it will tantamount to entirely upsetting the object of admissions based on merit oriented method and would cast cloud on the fairness and transparency of the method of admission. one of the ways in which merit can be defeated is allowing increase in the intake strength or commencement if new colleges beyond cut-off date and admissions beyond the last date specified in the notification/calendar issued by the concerned authorities. this can be illustrated by giving an example. college a which is running a professional course like engineering or mba etc. has an intake capacity of 60 seats which has duly been notified in the information brochure. however, after the cut-off date, approval is granted by the aicte and thereafter, the process is taken up by the state and the intake capacity of the college is increased by 30 more seats. these seats would obviously, not be notified in the information brochure and the candidate who are meritorious and for whom college a; be the college of reference could not get seats or give preference as the seats were limited. none had the proper knowledge about the increase in intake of seats though at a much subsequent stage and may be even after the last date of admission is over either by themselves or under the order of the court even it is put on the internet or given in the newspaper, the candidates of higher rank or meritorious candidates would not be able to avail of that benefit because they have already submitted the testimonial, have paid their fees and the courses have commenced. in that situation, for variety of reasons, they may not be able to take admission in the institution of their higher preference while the candidates of much lower merit will be admitted to that course. besides defeating the merit, it has been commonly noticed that the late admissions made by the colleges directly effect notified candidates who have questioned it more than often as their admission process is not so just, fair and transparent which has given rise to the litigation. it is also a kind of back door entry method. another serious consequence that result from such admissions is shortening of the academic courses in an undesirable manner. it is expected of other candidate selected to a professional course that he or she would complete the course in its entirety and not by missing more than a month or so in joining the said course. this results in lowering the excellence of education as well as harms the academic standard of professional education. admission to professional colleges: [swatanter kumar, c.j., a.p. deshpande & smt. nishita mhatre, jj] technical courses - held, in process of admission to professional colleges relating to technical courses, primarily three institutional bodies are involved. (i) all india technical council for technical education, (ii) state of maharashtra through director of technical education and (iii) university to which such institution is affiliated the role of all these institutions in distinct and different but for a common object. primary of the rule of all india council for technical education (aicte) is now well settled but that certainly does not mean that role of the state government and for that matter the university is without any purpose or of no importance. the council is the authority constituted under the central act with the responsibility of maintaining education standards and judging upon the infra-structure and facilities available for imparting such professional education. its opinion is of utmost importance and shall take precedence over views of the state as well as that of the university. the concerned department of the state and the affiliating university has a role to pay but it is limited in its application. they cannot lay down any guidelines or policies which would be in conflict with the central statute or the students laid down a by the central body. state can frame its policy for admission to such professional courses but such policy again has to be in conformity with the directives issued by the central body. while the state grants its approval and university its affiliation for increased intake of seats or commencement for a new course/college, its directions should not offend and be repugnant to what has been laid down in the condition of approval granted by the central authority or council. what is most important is that all these authorities have to work ad idem as they all have a common object to achieve i.e. of proper imparting of education an ensuring maintenance of proper standards of education, examination and ensuring proper infrastructure for betterment of educational system. only if all these authorities work in a co-ordinated manner and with co-operation they would be able to achieve the very object for which all these entities exist admission to professional courses: [swatanter kumar, c.j.,a.p. deshpande & smt. nishita mhatre, jj] admission schedule - interference by courts held, all the expert bodies viz. aicte as well as directorate of education in consultation with the departments of the state regulating the process of admission and maintenance of standards of education had notified a legal binding document specifying dates and schedule for various matters in relation to admission of students and commencement of courses. there has to be so compelling circumstances and grounds before the court to interfere with the prescribed schedule. it is neither so arbitrary nor so perverse, keeping in view the essential features relating to imparting education to professional courses that it should invite judicial chastisement to the extent of laying down entirely new schedule. merely because there has been some delay on the part of either of these authorities to timely grant of either of these authorities to timely grant or decline approval and permission to commence a course per se would not be sufficient ground for disturbing the notified schedule and timely commencement of courses.j.p. devadhar, j.1. the short point raised in this petition is whether the assessing officer after issuance of notice for regular assessment under section 143(2) of the income tax act, 1961 was justified in issuing intimation under section 143(1)(a) of the income tax act, 1961 2. the assessment year relevant for the present petition is 1989-1990.3. on december 29, 1989 the petitioner no. 1 (hereinafter referred to as 'the assessee') filed its return of income for ay 1989-90 inter alia claiming deduction of rs. 1,01,15,244/- being the expenditure on acquiring technical know-how as revenue expenditure. an intimation under section 143(1)(a) was issued by the assessing officer on april 16, 1990 accepting the return.4. the said intimation was rectified by the assessing officer under section 154 of the income tax act by disallowing the expenditure on technical know-how on the ground that the same is capitalised. thereupon, the assessee on march 26, 1991 filed revised return seeking reduction under section 32, 32a and 35ab of the income tax act, 1961 by treating the expenditure incurred on acquisition of technical know-how as acquisition of the plant.5. on july 5, 1991 the assessing officer issued notice under section 143(2) of the income tax act calling upon the assessee to attend his office with documents and evidence in support of the claim made in the revised return. by its reply dated august 1, 1991, the petitioners placed on record their submission in support of their claim made in the revised return.6. instead of passing a regular assessment order under section 143(3) of the income tax act, 1961, the assessing officer issued intimation dated july 29, 1991 under section 143(1)(a) of the income tax, 1961 making adjustments without considering the claim of the assessee. the said intimation dated july 29, 1991 is challenged in the present petition.7. mr. pardiwala, learned counsel appearing for the petitioners submitted that in the light of the decision of the apex court in the case of commissioner of income tax v. gujarat electricity board : [2003]260itr84(sc) , it was not open to the assessing officer to issue intimation under section 143(1)(a) of the income tax act after issuance of the notice for regular assessment under section 143(3) of the income tax act.8. the learned counsel appearing for the revenue fairly stated that in view of the aforesaid judgment of the apex court, the intimation dated july 29, 1991 issued by the assessing officer under section 143(1)(a) cannot be sustained.9. thus, the issue raised in the petition is squarely concluded by the aforesaid judgment of the apex court. accordingly, the petition succeeds. the impugned intimation dated july 29, 1991 (exhibit 'h' to the petition) is quashed and set aside.10. rule is made absolute in terms of prayer clause (a) with no order as to costs.