Gujarat Court December 2014 Judgments
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Raymon Glues and Chemicals Vs. Deputy Commissioner of Income-tax (Asst ...
Court: Gujarat
Decided on: Dec-05-2014
K.J. Thaker, J. 1. This appeal u/s.260A of the Income Tax Act, 1961 is filed against the judgment and order dated 28.08.2002 passed by the Income Tax Appellate Tribunal, Ahmedabad 'A' Bench in ITA No.3237/AHD/1996 whereby, the appeal filed by the Revenue was allowed for statistical purpose only. 2. Briefly stated, the facts are that the original assessment was completed u/s.143(3) of the Act on 26.03.1992 determining total income at Rs.24,18,150/-. Thereafter, it was noticed that certain income chargeable to tax has escaped assessment. Consequently, the assessment completed on 26.03.1992 was re-opened by invoking the provisions of Section 147 of the Act in pursuance of the Notice u/s.148 of the Act issued on 31.12.1992. The Assessing Officer passed the order u/s.143(3) r/w. Section 147 of the Act on 28.02.1995. 3. Being aggrieved by the order of the Assessing Officer, appeal was preferred before the CIT(A). Vide order dated 15.05.1996, the CIT(A) allowed the appeal of the assessee. Aga...
Assistant Commissioner of Income-tax Vs. Uttamchand V. Sethiya
Court: Gujarat
Decided on: Dec-05-2014
K.S. Jhaveri, J. 1. Being aggrieved and dissatisfied with the impugned order passed by the Income Tax Appellate Tribunal, Ahmedabad Bench (hereinafter referred to as 'the Tribunal'), the revenue has preferred the present Tax Appeals assailing the following ordersTax Appeal No.Date of Tribunal's orderITA No.Assessment Year419/200711/08/06129/Ahd/20021990-91 to 26.11.19991393/200730.11.2005157/Ahd/20031991-92 to 22.11.20001394/200730.11.2005158/Ahd/20031991-92 to 22.11.20001431/200702/12/05339/Ahd/20031991-92 to 17.08.20001432/200702/12/05338/Ahd/20031991-92 to 17.08.20001433/200702/12/05337/Ahd/20031991-92 to 17.08.20001434/200702/12/05336/Ahd/20031991-92 to 17.08.20001435/200702/12/0572/Ahd/20031990-91 to 1999-2000440/200829.06.2007191/Ahd/200401.04.1990 to 25.07.20001351/200701/12/05228/Ahd/20031990-91 to 12.01.20011.1 These appeals were admitted by this Court for consideration of the following substantial question of law: TAX APPEAL NO. 1351 OF 2007 "Whether, on the facts and in the ...
Commissioner of Income-tax Vs. Harsiddh Specific Family Trust
Court: Gujarat
Decided on: Dec-04-2014
K.S. Jhaveri, J. 1. Being aggrieved and dissatisfied with the impugned order passed by the Income Tax Appellate Tribunal, Ahmedabad Bench (hereinafter referred to as 'the Tribunal'), the revenue has preferred the present Tax Appeals assailing the following orders:Tax Appeal No.Date of Tribunal's orderITA No.Assessment Year378/200220.09.20015133/Ahd/19951992-93454/200007/10/994843/Ahd/19951992-93481/200609/06/05222/Ahd/19991991-92480/200612/07/05940/Ahd/19991990-911169/200606/09/052176/Ahd/19991993-941170/200606/09/052177/Ahd/19991994-951188/200623.12.2005128/Ahd/19961992-931.1 These matters were admitted by this Court for consideration of the following substantial question/s of law: TAX APPEAL NO. 378 OF 2002 "Whether on the facts and in the circumstances of the case, the Appellate Tribunal has erred in law in deleting the addition made by the Assessing Officer under section 32B(6) of the Income-tax Act, 1961?" TAX APPEAL NO. 454 OF 2000 "1. Whether on the facts and in the circumstance...
Assistant Commissioner of Income-tax Vs. VXL India Ltd.
Court: Gujarat
Decided on: Dec-03-2014
K.S. Jhaveri, J. 1. This appeal u/s.260A of the Income Tax Act, 1961 is filed against the judgment and order dated 25.02.2002 passed by the Income Tax Appellate Tribunal in ITA No.5684/AHD/1994 and 5957/AHD/1994 whereby, both the appeals were partly allowed. 2. Briefly stated, the facts are that the assessee filed the original return of income on 28.12.1990 declaring total income at Rs.1,80,72,380/-. Subsequently, a revised return of income was filed on 30.12.1991 declaring total income at Rs.1,89,22,173/-. The returns were processed u/s.143(1)(a) of the Act and Notices were issued and served upon the assessee. Assessment scrutiny was undertaken and ultimately, the Assessing Officer passed the order of assessment u/s.143(3) of the Act on 30.03.1993. 3. Being aggrieved by the order of the Assessing Officer, appeal was preferred before the CIT(A). The CIT(A) partly allowed the appeal vide order dated 10.10.1994. Against the order of CIT(A), both the assessee as well as Revenue filed appe...
Commissioner of Income-tax Vs. Orpat Charitable Trust
Court: Gujarat
Decided on: Dec-03-2014
K.S. Jhaveri, J. 1. Since, the issue involved in all these appeals is common, they are head together and disposed of by this common judgment. 2. By way of this group of appeals, the appellant-Revenue seeks to challenge the order of the learned ITAT, Rajkot Bench, Rajkot (for short, 'the Tribunal'), Dated : 28.06.2005, passed in (1) ITA No.685/Rjt/2003 for the A.Y. 1997-98, (2) ITA No.686/Rjt/2003 for the A.Y. 1998-99, (3) ITA No.687/Rjt/2003 for the A.Y. 1999-00 as well as the order of the Tribunal in (4) ITA No.429/Rjt/2007, Dated : 06.11.2008, for the A.Y. 2001-02, (5) ITA No.1147/Rjt/2004, Dated : 22.11.2005, for the A.Y. 1997-98 and (6) ITA No.1584/Rjt/2005, Dated : 28.02.2006, for the A.Y. 2000-01. 3. The brief facts of the case are that the respondent-assessee filed it return of income for the different assessment years, as stated above. Later on, the concerned AOs examined the case of the assessee and denied exemption to the assessee on the respective amounts in connection with ...
Commissioner of Income-tax, Rajkot-I Vs. Arvindbhai Maniar Charitable ...
Court: Gujarat
Decided on: Dec-02-2014
K.S. Jhaveri, J. 1. By way of this appeal, the appellant has challenged the judgment and order dated 12.8.2014 passed by the Income Tax Appellate Tribunal, Rajkot Bench, Rajkot in ITA No. 454/Rjt/2013 - approval u/s. 80G(5). 2. The facts of the present case are that the assessee-Trust had made an application, in form No. 10G for approval u/s. 80G(5), which was received by the appellant on 17.4.2013. The form submitted by the assessee-Trust is also accompanied with the zerox copy of the trust deed and registration certificate dated 12.1.2012. The main objects of the trust as per the trust deed are educational activities. In order to verify the application, the trust was asked to explain as to how its activities are in accordance with its objects prescribed in the Memorandum of Association as well as to produce books of account, relevant vouchers, donation book and minutes book in original on 3.10.2013. In response to the same, the assessee-trust produced the details. It was submitted th...
Commissioner of Income-tax Vs. Cama Hotels Ltd.
Court: Gujarat
Decided on: Dec-02-2014
K.S. Jhaveri, J. 1. This Tax Appeal u/s. 260A of the Income-tax Act, 1961 is filed against the order dated 23.12.2005, passed in ITA No.1494/Ahd/2000 for the Assessment Year 1990-91, whereby, the appeal filed by the Revenue was dismissed, sustaining the order passed by the CIT(A). 2. Briefly stated, the facts are that the assessee company is a private limited company, engaged in running a hotel, restaurant and catering services. While finalizing the assessment u/s.143(3), the Assessing Officer has allowed depreciation @ 20% on swimming pool instead of 33.33 as claimed by the assessee. The assessee claimed depreciation on swimming pool @ 33.33% treating it as plant and machinery. 3. Being aggrieved by the order passed by the A.O., the assessee has preferred appeal before CIT(A) and CIT(A) has partly allowed the appeal, allowing depreciation @ 33.33% on swimming pool, treating it as plant and machinery. Being aggrieved by the said order, the Revenue has preferred appeal before ITAT vide ...
Commissioner of Income-tax Vs. Gopal Gram Seva Sahakari Mandli Ltd.
Court: Gujarat
Decided on: Dec-02-2014
K.S. Jhaveri, J. 1. By way of this reference, the Tribunal as per the order of Hon'ble Supreme Court vide order dated 12.08.1996 in Civil Appeal No.10652 of 1996, arising out of S.L.P.(C) No.12022 of 1991 moved by the Commissioner of Income-tax, Rajkot has directed the Tribunal to raise and refer the following question said to be questions of law to the Hon'ble High Court of Gujarat for its esteemed opinion: "(1) Whether, on the facts and in the circumstances of the case, the appellate Tribunal was right in setting aside the order of the Commissioner of Income-tax. (2) Whether, the appellate Tribunal is right in law in holding that 'Notification No.SRO/992 dated 22.12.1950 of the old Act, 1922 was not withdrawn and, therefore, it provided a good basis to the Co-operative Society to seek exemption of its income from business." 2. The relevant facts of the present case are that the assessee is a cooperative society and was assessed by the Income-tax Officer in the status of A.O.P. The as...
AIMS Oxygen Ltd. Vs. Additional Commissioner of Income-tax
Court: Gujarat
Decided on: Dec-01-2014
K.S. Jhaveri, J. 1. Being aggrieved and dissatisfied with the impugned order dated 20.08.2004 passed by the Income Tax Appellate Tribunal, Ahmedabad 'A' Bench (hereinafter referred to as 'the Tribunal') in Income Tax Appeal No. 3707/Ahd/2003 for the assessment year 1996-97, the assessee has preferred the present tax appeal. 1.1 The following substantial question of law was raised while admitting the appeal: "Whether on the facts and in the circumstances of the case, the Income - Tax Appellate Tribunal was justified in law in holding that interest was rightly charged under Section 234B(4) of the Income-tax Act, 1961 despite the fact that no interest had been levied under Section 234B(1) of the Act at the time of framing regular assessment under Section 143(3) of the Act?" 2. The assessee company is engaged in the business of manufacturing and trading in industrial gases. The assessee company filed its return of income for the assessment year in question after having set off of brought f...
Bhaktiprasad Nagori Timber and Plywood (P.) Ltd. Vs. Assistant Commiss ...
Court: Gujarat
Decided on: Dec-01-2014
KS Jhaveri, J. 1. By way of this appeal, the appellant has challenged the judgment and order dated 27.9.2000 passed by the Income Tax Appellate Tribunal, Ahmedabad Bench 'A' in ITA No. 856/Ahd/94 for AY 1990-91. 2. While admitting this appeal, this Court has framed the following substantial question of law: "Whether on facts and circumstances of the case, conclusion reached by the Tribunal is contrary to the facts and evidence, and whether the finding recorded is perverse or not ?" 3. The facts of the present case are that the return of income is fled on 13.8.1991 declaring a loss of Rs. 16,546/-. Copies of audited accounts, balance-sheet and tax audit report under sec. 44 AB have been filed. After considering the material on record, the AO has passed the assessment order. 4. Learned advocate Mr. Divatia appearing for the appellant has contended that while passing the assessment order, the AO has observed in para-3 as under: "3. Gross Profit: It is seen that the assessee had disclosed ...
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