Gujarat Court December 2014 Judgments
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Ethnic Holdings (P.) Ltd. Vs. Income-tax Officer, TDS
Court: Gujarat
Decided on: Dec-16-2014
K.S. Jhaveri, J. 1. Since all these appeals arise from the common judgment and order of the Income Tax Appellate Tribunal, Ahmedabad, they are being disposed of by this common judgment. 2. By way of these appeals, the appellant-assessees have challenged the common Judgment and order dated 08.09.2003 passed by the Income Tax Appellate Tribunal, Ahemabad, [for the "the Tribunal"] in ITA Nos. 2263, 2264, 2268, 2269, 2273, 2274, 2278, 2279, 2283, 2284, 2288 and 2289/Ahd/2002, whereby the appeals preferred by the assessees were partly allowed by the Tribunal and held that the appellant-assessees were required to deduct TDS for the Assessment Year 1995-96 and 1996-97. 3. While admitting these appeals on 20.04.2006, the Court formulated the following substantial question of law: "Whether in the facts and circumstances of the case, the ITAT was right in law in holding that inspite of the Special Court's direction the appellant was liable to deduct tax at source as required u/s. 194A of the Act...
New Nandi Seeds Corporation Vs. Commissioner of Income-tax (Appeals) X ...
Court: Gujarat
Decided on: Dec-12-2014
K.S. Jhaveri, J. 1. By way of these appeals, the appellant of Tax Appeal No. 538/2004, has challenged the judgment and order dated 29.10.2004 passed by the Income Tax Appellate Tribunal, Ahmedabad Bench "A" in ITA No. 1110/Ahd/2004 for AY 2000-01. 1.1 In Tax Appeal No. 1512/2006, the Revenue has challenged the judgment and order dated 25.4.2006 passed by the Income Tax Appellate Tribunal, Ahmedabad in ITA No. 867/Ahd/2005 for AY 2001-02. 1.2 In Tax Appeal No. 2399/2010, Tax Appeal No. 2400/2010 and Tax Appeal No. 2401/2010, the Revenue has challenged the judgment and order dated 14.6.2010 passed by the Income Tax Appellate Tribunal, Ahmedabad in ITA No. 1479 and 1480, 1481/Ahd/2007 for AY 1999-00, 2002-03 and 2003-04. 1.3 In Tax Appeal No. 215/2007, 217/2007 and 218/2007, the Revenue has challenged the judgment and order dated 16.2.2006 passed by the Income Tax Appellate Tribunal, Ahmedabad in ITA No. 1894, 1983 and 615/Ahd/2000 for AY 1997-98, 1994-95 and 1996-97. 1.4 In Tax Appeal No...
Jyotindra H. Shodhan Vs. Income-tax Officer
Court: Gujarat
Decided on: Dec-12-2014
K.S. Jhaveri, J. 1. By way of this appeal, the appellant-assessee has challenged the order dated 03.07.2003 passed by the Income Tax Appellate Tribunal [for short "the Tribunal] in ITA No.1116/Ahd/1994, whereby the appeal filed by the assessee was dismissed by the Tribunal. 2. The facts of this case are that on 07.08.1982 the assessee had sold two plots of land for Rs.8,98,775/-. The original assessment made under Section 143(3) was set aside by the CIT(A) vide order dated 28.08.1989 and the Assessing Officer was directed to make fresh assessment. Thereafter, the Assessing Officer completed the fresh assessment and passed his order on 31.03.1992. In the fresh assessment, the assessee claimed deduction under Section 54E of the Act on the basis of investment of Rs.1,89,400/- made in NRDB on 20th February, 1987, within six months of the receipt of final installment. However, the Assessing Officer, rejected the claim of the assessee. 2.1 Against the order of the Assessing Office, the asses...
Commissioner of Income-tax Vs. Express Resorts and Hotels Ltd.
Court: Gujarat
Decided on: Dec-11-2014
K.S. Jhaveri, J. 1. Being aggrieved and dissatisfied with the impugned order passed by the Income Tax Appellate Tribunal, Ahmedabad Bench 'B' (hereinafter referred to as 'the Tribunal') dated 14.09.2006 in ITA No. 1497/Ahd/2006 for the Assessment Year 2002-03, the revenue has preferred the present Tax Appeal. 1.1 This appeal was admitted by this Court on 28.11.2007 for consideration of the following substantial question of law: "(A) Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the sanitary and pipe fittings fixed to the hotel building constituted 'plant' so as to be entitled to depreciation @ 25% despite these fittings being inseparably integrated with the building used as hotel in respect of which separate rate of deprecation 20% is provided w.e.f the assessment year 1988-89? (B) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in treating electrical installations i...
Deputy Commissioner of Income-tax (Asstt.) Vs. Chemstar Organics (Indi ...
Court: Gujarat
Decided on: Dec-11-2014
K.S. Jhaveri, J. 1. By way of this appeal, the appellant-revenue has challenged the judgment and order dated 30.04.2001 passed by the Income Tax Appellate Tribunal, Ahmedabad [for short "the Tribunal"] in ITA No.3332/Ahd/1995, whereby the appeal filed by the revenue was partly allowed by the Tribunal. 2. The facts of this case are that the assessee had filed its return for the assessment Year 1990-91 on 3.12.1990 and declared a loss of Rs.5,16,758/-. A revised return was also filed by the assessee on 31.0-3.19902 at a total income of Rs.46,25,360/-. Thereafter, the return was processed and the Assessing Officer passed his order on 30.03.1993. Against the order of the Assessing Officer, the assessee filed an appeal before the Commissioner of Income Tax (Appeals). The CIT (A) vide order dated 26.07.1993 partly allowed the appeal of the assessee. Being aggrieved by the order of the CIT(A), the revenue filed an appeal before the Tribunal. The Tribunal vide impugned order dated 30.04.2001 p...
Commissioner of Income-tax Vs. Express Resorts and Hotels Ltd.
Court: Gujarat
Decided on: Dec-11-2014
K.S. Jhaveri, J. 1. Being aggrieved and dissatisfied with the impugned order passed by the Income Tax Appellate Tribunal, Ahmedabad Bench 'B' (hereinafter referred to as 'the Tribunal') dated 14.09.2006 in ITA No. 1497/Ahd/2006 for the Assessment Year 2002-03, the revenue has preferred the present Tax Appeal. 1.1 This appeal was admitted by this Court on 28.11.2007 for consideration of the following substantial question of law: "(A) Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the sanitary and pipe fittings fixed to the hotel building constituted 'plant' so as to be entitled to depreciation @ 25% despite these fittings being inseparably integrated with the building used as hotel in respect of which separate rate of deprecation 20% is provided w.e.f the assessment year 1988-89? (B) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in treating electrical installations i...
Commissioner of Income-tax Vs. Ravjibhai Harkhabhai Savalia
Court: Gujarat
Decided on: Dec-10-2014
K.S. Jhaveri, J. 1. The revenue has filed these appeals u/s.260A of the Income Tax Act, 1961 (for short, the Act) being aggrieved by and dissatisfied with the order dated 31.01.2006 passed by the Income Tax Appellate Tribunal, Rajkot (for short, the Tribunal) in I.T.A. No. 1260/Rjt/2005 and allied matters. 1.1 This court vide order dated 13.12.2007 admitted the appeals for consideration of following substantial questions of law; "(i) Whether on the facts and in the circumstances of the case the Appellate Tribunal was right in holding that the alleged amount of compensation cannot be brought within the meaning of income u/s 45(5) of the Income, Tax Act, 1961? (ii) Whether on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the taxability of interest can be considered only after the additional compensation becomes final and the litigation in this regard comes to a conclusion?" 2. Mr. P.G. Desai, learned advocate appearing for the revenu...
Commissioner of Income-tax -III Vs. Sonal Construction Co.
Court: Gujarat
Decided on: Dec-09-2014
K.J. Thaker, J. 1. Heard learned Advocates for the respective parties. 2. While admitting this Appeal of the Revenue on 19.01.2007, this Court framed the following substantial question of law : "(A) Whether on the facts and in the circumstances of the case and in law, the Appellate Tribunal is right in deleting penalty of Rs. 13,12,666/- imposed by the Assessing Officer u/s. 271(1)(c) of the I.T. Act?" 3. The facts giving rise to this Appeal are as under : Order u/s. 143(3) r.w.s. 144 of the I.T. Act dated 13.07.2002 The assessee firm engaged in the business of civil construction filed its income-tax returns for the Assessment Year 2001 - 2001 on 31.10.2001 declaring an income of Rs. 1,98,170/-. The assessment of the Assessing Officer was completed at an income of Rs. 38,05,860/- making an addition of Rs. 36,07,690/- on account of bogus/non-existing liabilities in respect of labour charges as reflected in the balance sheet. According to the trading account, the assessee showed construc...
Commissioner of Income-tax Vs. Anil R. Dave
Court: Gujarat
Decided on: Dec-08-2014
K.J. Thaker, J. 1. By way these Appeals, the Revenue is before this Court challenging the order of the Income Tax Appellate Tribunal, Ahmedabad Bench 'C' in :Tax AppealITA No.Asstt. Year2/20062317/Ahd./19991996-19973/20063429/Ahd/041998-19992. The brief facts as they cull out from the record is that the assessee was assessed to tax by the Appellant. The assessee was a Sitting Judge of the High Court of Gujarat. He was elevated to the Bench on 18.09.1995. Prior to this, he was practicing as an Advocate in the High Court of Gujarat. After being elevated to the post of Judge of High Court and for this reason he had discontinued his legal profession as an advocate. The assessee received certain outstanding dues from his past clients. Such amounts for the previous year relevant to A.Y. 1996-97 is Rs.4,52,277/- and for A.Y. 1998-99 is Rs.13,93,630/-. The assessee in his returns of income for both the years has claimed these amounts as non-taxable relying on the judgments in the case of CIT v...
United Phosphorus Ltd. Vs. Additional Commissioner of Income-tax
Court: Gujarat
Decided on: Dec-05-2014
K.S. Jhaveri, J. 1. This is an appeal by the appellant-assessee, seeking to challenge the order of the learned ITAT, Ahmedabad Bench-C, Ahmedabad (for short, 'the Tribunal'), dated : 03.10.2002, rendered in ITA No. 783/Ahd/2001 for A. Y. 1997-98, whereby, the Tribunal allowed the same in part. 2. The brief facts of the case are that the assessee filed its return of income for the year under consideration on 30.11.1997, declaring its total income at Rs. 10,75,13,910/-. Subsequent thereto, the case of the assessee was examined and the AO concerned, assessed its income at Rs. 18,29,00,840/-. Hence, the assessee approached the CIT(A) against the same and the CIT(A) allowed the same in part. It appears that, then, the assessee as well as the revenue, both carried the matter before the Tribunal by filing separate appeals/cross-objections. The Tribunal, after hearing the parties, allowed the appeal/cross-objections in part. Hence, the present appeal. 3. At the time of admitting this Tax Appea...
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