2014_DCIT_Vs._Saraf_Export
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This document contains the order from the Income Tax Appellate Tribunal (ITAT) in Jaipur regarding three appeals filed by the revenue. In the order, the ITAT dismissed the appeals, finding that it had already considered the Supreme Court decision cited by the revenue (Liberty India) in its previous order regarding duty drawback income and Section 80IB deductions. The ITAT imposed costs on the Assessing Officer, as the applications for rectification did not properly frame the issues and instead asserted the tribunal's previous order was "patently wrong."
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INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH, JAIPUR
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(BEFORE SHRI R.P. TOLANI AND SHRI T.R.MEENA)
M.A. No.44/JP/2014
(A/o ITA No.390, 679/JP/13 & C.O. 30,52/JP/13)
Assessment Year : 2009-10
PAN : AATFS 9394N
The Dy.Commissioner of Income Tax, Vs. M/s.Saraf Export,
Jhunjhunu. Sardarshar.
vihykFkhZ@Appellant izR;FkhZ@Respondent
M.A. No.45/JP/2014
(A/o ITA No.739/JP/12)
Assessment Year : 2009-10
The Asstt.Commissioner of Income Tax, Vs. M/s.Saraf Export,
Circle, Jhunjhunu. Sardarshar.
vihykFkhZ@Appellant izR;FkhZ@Respondent
M.A. No.46/JP/2014
(A/o ITA No.819/JP/13)
Assessment Year : 2009-10
The Asstt.Commissioner of Income Tax, Vs. M/s.Saraf Seasoning Udyog,
Circle, Jhunjhunu. Sardarshar.
vihykFkhZ@Appellant izR;FkhZ@Respondent
foHkkx dh vksj ls@Department by : Sh.Kailash Mangal (JCIT)
fu/kkZfjrh dh vksj ls@Assessee by : Sh.Suresh Ojha & D.S.Bohra, (Adv.)
lquokbZ dh frfFk@Date of Hearing : 10.04.2015
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ORDER
PER T.R.MEENA, AM:-
The revenue filed M.A. in all the cases wherein it has been contended that
Hon’ble ITAT, Jaipur Bench in its order ITA No.390/JP/2013, C.O. 13/JP/13 and ITA
679/JP/13, C.O.53/JP/13 dated 27.12.2013 has not considered the Hon’ble
Supreme Court decision in case of Liberty India 317 ITR 218(SC) that duty draw
back income is not part of 80IB deduction & resulted Platently wrong & improper
decision given by the Hon’ble ITAT in all the cases (A/o ITA No. 390, 679/JP/13 &
C.O. 30, 52/JP/13, 739/JP/12, 819/JP/13) which is apparent mistake on the part of
Hon’ble ITAT.
2. The Ld.A.R. for the assessee’s file written submission and argued that
application submitted by the A.O. u/s 254(2) of the IT Act is not at all an
application. The order passed by the Hon’ble Tribunal is a conscious order
therefore the application is not at all application in para 2 of this revenue M.A.
worded the application that Hon’ble ITAT’s order in case of the assessee’s
“patently wrong and improper due to following reasons”. The language of
application itself stated that the view which is in favour of department must
have been taken.](data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7)
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Manual of patent office practice and procedure in india | How to file a paten...
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Chimes DGCA Approved Academy - DGCA Licence Renewal
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Amarchand Borad vs. ITO, Ward-1, Sriganganagar
1. The assessee appealed an income tax assessment order for tax year 2001-02 in which additions of Rs. 13 lakhs, Rs. 1.5 lakhs, and Rs. 60,000 were made.
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The document discusses the question of whether discount on issue of employee stock options is allowable as a deduction in computing income under the head profits and gains of business. It summarizes the facts of the case pertaining to the assessment year 2003-2004, where the assessee company Biocon Limited claimed a deduction of Rs. 3.38 crore representing discount under its ESOP 2000 plan. The authorities below did not accept the deduction claim, holding that deduction can only be allowed for actual expenditure and not notional expenditure. The Special Bench of the Income Tax Appellate Tribunal has been constituted to decide this question of law.
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This document is a show cause notice from the Directorate of Revenue Intelligence to Adani Power Maharashtra Limited and Adani Power Rajasthan Limited regarding gross overvaluation of goods imported by the companies. Intelligence indicated the Adani group was inflating import invoices through an intermediary company in Dubai called Electrogen Infra FZE to siphon money abroad. Documents obtained from banks show Electrogen Infra FZE had close ties to the Adani group, including a former Adani employee as its representative. The notice questions imports made by the two Adani companies on the basis of inflated invoices from Electrogen Infra FZE.
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The ITO Ward, Bikaner vs. Shree Bhagwan Suthar
(1) The revenue has appealed an order from the CIT(A) that provided partial relief to the assessee, Shri Shree Bhagwan Suthar.
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Smt. Shalu Sachdeva vs. The ACIT Circle, Sriganganagar 471-2014
1. The assessee appealed an order from the CIT(A) that upheld tax assessments made under reassessment by the Assessing Officer.
2. The reassessment was initiated based on an audit objection regarding a gift of Rs. 6,00,000 that was reported in the original assessment but not added to income.
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The Income Tax Appellate Tribunal delivered a judgment on an appeal by the tax authorities (Revenue) and a cross-appeal by the taxpayer (assessee) regarding the taxpayer's assessment for the 2006-07 tax year. In a detailed order, the Tribunal upheld the Commissioner of Income Tax's deletion of several additions made by the Assessing Officer to the taxpayer's income. Specifically, the Tribunal found no evidence to support additions for alleged undisclosed income, notional interest income, or unexplained bank deposits. The Tribunal also denied exemption claimed by the tax authorities for long-term capital gains reinvested by the taxpayer in a residential property. As a result, the Tribunal dismissed the Revenue's appeal and the assessee's cross
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The Income Tax Appellate Tribunal was hearing appeals from M/s. Sarraf Export for assessment years 2005-06 and 2006-07 regarding the disallowance of a deduction claimed under Section 80IB of the Income Tax Act for an amount credited as Duty Entitlement Pass Book. The Tribunal found that the Assessing Officer's withdrawal of the deduction, which was initially allowed, under Section 154 was not valid as the issue was debatable given an amendment to Section 28 and relevant case law. Therefore, the Tribunal allowed the appeals and reversed the orders of the Commissioner of Income Tax (Appeals).
Radhey Shyam Chugh vs. ITO, Suratgarh
This document summarizes a tax appeal case between Radhey Shyam Chugh and the Income Tax Officer. During a survey of the assessee's business, certain documents and records were seized. The ITO made various additions to the assessee's income based on discrepancies found in these records. The CIT(A) partially reduced some additions. In this appeal, the Tribunal allowed some of the assessee's grounds by accepting explanations for differences in interest charged and cash balances. However, it partially upheld one addition related to undisclosed income and ruled that additional income of 83,816 rupees should be added to the assessee's declared income. The assessee's appeal was therefore partly allowed.
Radhey Shyam
The assessee filed a miscellaneous application seeking rectification of alleged mistakes in the Tribunal Order regarding additions made by the Income Tax Officer. [The Tribunal found mistakes in the earlier order and rectified them. Several additions made by the ITO were deleted as they were based on a loose paper deemed a "dumb and deaf document". Additions of investments and closing stock were removed. Only an addition related to telephone expenses was upheld. The application was allowed with several additions being removed.]
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1. The assessee-trust, Patel Education and Social Welfare Trust, filed an appeal against the orders of the CIT(A) and A.O denying exemption on its total income of Rs. 13,24,000 under sections 11 and 10(23C) of the Income Tax Act for AY 2008-09.
2. While the objects of the trust were charitable in nature and it ran a B.Ed college, it was not registered under section 12AA in the relevant year. However, the ITAT found the assessee was eligible for exemption under section 10(23C) based on the charitable nature of its activities.
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NOSEGAY PUBLIC SCHOOL COMMITTEE
The document summarizes a court case regarding an appeal by a school management committee against an order by the Commissioner of Income Tax related to registration under section 12A of the Income Tax Act. Key points:
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- The committee appealed arguing the Commissioner's order was invalid as it was passed more than 6 months after their application, and they should be registered from 1985.
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Nosegay Public School
The document discusses several miscellaneous applications filed by the assessee (Nosegay Kinder Garden and Nosegay Public School) regarding rectification of mistakes in the Tribunal's appellate order. The assessee argued that the Tribunal failed to dispose of grounds taken in the memo and consider arguments and judgments referred to. The Tribunal agreed that mistakes were apparent from the record, as it had not adjudicated on the assessee's status or considered a Supreme Court judgment. It recalled its order to rectify these mistakes and properly address the assessee's grounds regarding its status and the applicability of case law.
Mata Padmawati Shyamdaya Charitable Trust
The Income Tax Appellate Tribunal was hearing two appeals filed by Mata Padmawati Shyamdaya Charitable Trust against an order of the Commissioner of Income Tax rejecting the Trust's application for registration under section 12AA and approval under section 80G(5) of the Income Tax Act. The Tribunal found that the Trust was established for charitable purposes such as providing shelter and education to orphans. However, the Commissioner had rejected the applications based on a report stating the Trust had not yet carried out any charitable activities. The Tribunal determined the Commissioner's order was non-speaking and remitted the matter back to the Commissioner to pass a speaking order after hearing from the Trust.
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This document summarizes a court case between M/s. Kangiri Contractor and the Income-tax Officer regarding the contractor's tax assessment for the 2007-08 year. The court ruled that the contractor's case falls under section 44AD of the tax code since its receipts were less than Rs. 40,00,000. Therefore, applying a net profit rate higher than 8.15% declared by the contractor was unjustified. The court ordered the tax officer to apply the 8.15% net profit rate declared by the contractor without any separate additions for work in progress.
ITO Ward-1, Churu vs. Gunjan Enterprises
This document summarizes an order from the Income Tax Appellate Tribunal regarding an appeal by the tax department against an order of the Commissioner of Income Tax (Appeals). The tribunal upheld some additions made by the assessing officer in the taxpayer's (M/s. Gunjan Enterprises) income for assessment year 2008-09. Specifically, the tribunal upheld the addition of Rs. 65,21,044 for non-deduction of tax at source on commission payments as required by section 40(a)(ia) of the Income Tax Act, finding that the taxpayer was liable to deduct tax on the commission amounts paid. The tribunal also upheld restricting the disallowance of commission expenses to Rs. 1 lakh rather
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2014_DCIT_Vs._Saraf_Export
- 1. ,e-,-la-44@tsih@14&eSallZ ljkZQ ,DliksVZl~] ljnkj'kgj A vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH, JAIPUR Jh vkj-ih-rksykuh] U;kf;d lnL; ,oa Jh Vh-vkj-ehuk] yscL; ds le{k (BEFORE SHRI R.P. TOLANI AND SHRI T.R.MEENA) M.A. No.44/JP/2014 (A/o ITA No.390, 679/JP/13 & C.O. 30,52/JP/13) Assessment Year : 2009-10 PAN : AATFS 9394N The Dy.Commissioner of Income Tax, Vs. M/s.Saraf Export, Jhunjhunu. Sardarshar. vihykFkhZ@Appellant izR;FkhZ@Respondent M.A. No.45/JP/2014 (A/o ITA No.739/JP/12) Assessment Year : 2009-10 The Asstt.Commissioner of Income Tax, Vs. M/s.Saraf Export, Circle, Jhunjhunu. Sardarshar. vihykFkhZ@Appellant izR;FkhZ@Respondent M.A. No.46/JP/2014 (A/o ITA No.819/JP/13) Assessment Year : 2009-10 The Asstt.Commissioner of Income Tax, Vs. M/s.Saraf Seasoning Udyog, Circle, Jhunjhunu. Sardarshar. vihykFkhZ@Appellant izR;FkhZ@Respondent foHkkx dh vksj ls@Department by : Sh.Kailash Mangal (JCIT) fu/kkZfjrh dh vksj ls@Assessee by : Sh.Suresh Ojha & D.S.Bohra, (Adv.) lquokbZ dh frfFk@Date of Hearing : 10.04.2015 ?kks"k.kk dh frfFk@Date of Pronouncemtnt: 10.04.2015
- 2. ,e-,-la-44@tsih@14&eSallZ ljkZQ ,DliksVZl~] ljnkj'kgj - 2 - vkns'k ORDER PER T.R.MEENA, AM:- The revenue filed M.A. in all the cases wherein it has been contended that Hon’ble ITAT, Jaipur Bench in its order ITA No.390/JP/2013, C.O. 13/JP/13 and ITA 679/JP/13, C.O.53/JP/13 dated 27.12.2013 has not considered the Hon’ble Supreme Court decision in case of Liberty India 317 ITR 218(SC) that duty draw back income is not part of 80IB deduction & resulted Platently wrong & improper decision given by the Hon’ble ITAT in all the cases (A/o ITA No. 390, 679/JP/13 & C.O. 30, 52/JP/13, 739/JP/12, 819/JP/13) which is apparent mistake on the part of Hon’ble ITAT. 2. The Ld.A.R. for the assessee’s file written submission and argued that application submitted by the A.O. u/s 254(2) of the IT Act is not at all an application. The order passed by the Hon’ble Tribunal is a conscious order therefore the application is not at all application in para 2 of this revenue M.A. worded the application that Hon’ble ITAT’s order in case of the assessee’s “patently wrong and improper due to following reasons”. The language of application itself stated that the view which is in favour of department must have been taken.
- 3. ,e-,-la-44@tsih@14&eSallZ ljkZQ ,DliksVZl~] ljnkj'kgj - 3 - The department wants to dected his condition for accepting the application in the moreover in which the department wants. The department had admitted that matter is debatable which can not be rectify u/s 254(2) of the IT Act by relying Hon’ble Supreme Court decision in case of Vokard India 82 ITR 50 further department has admitted as under :- “Further it is a trite that when any amended provision is not considered or for that matter any relevant provision of the Act is not considered while giving a judgment, it is treated as in per curium……………………” 3. The Hon’ble Tribunal had considered the judgement Liberty India (supra) in above decision. Therefore he requested to impose cost on AO for not drafting proper application for rectification with respect to Hon’ble ITAT’s order u/s 254(2) of the IT Act and same may be dismissed. He further relied upon following cases:- 1. ITA No.22 & 23/Jodh/2012 M/s.Saraf Export, 2. 82 ITR 50 T.S.Balram 3. 237 ITR 165 Keshari Metal Pvt.Ltd., 4. 192 ITR 252 Indian Steel & Wire Product 5. 247 ITR 274 Prakash Chand Nahta 6. 168 ITR 809 ITO Vs. ITAT 7. M.A.49/Jodh./2008 Choksi Heraeus P.Ltd., 8. M.A. 10/JU/2009 Hanumangarh Kray Vikray Sah.Sam. 9. 72 Taxmann 43 Kamalakshi Finance Corpn.Ltd.,(SC) 4. We have heard the rival submission of both the parties and perused the material available on record. This Bench has considered the Hon’ble Supreme
- 4. ,e-,-la-44@tsih@14&eSallZ ljkZQ ,DliksVZl~] ljnkj'kgj - 4 - Court decision in case of Liberty India (supra) in assessee’s case and decided issue as per the amended provision of 80IB of the IT Act. Therefore we dismiss all the three M.A.s filed by the revenue. Order pronounced in the open Court on 10.04.2015 Sd/- Sd/- (R.P.TOLANI) (T.R.MEENA) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member t;iqj@Jaipur, fnukad@Date : 10/04/2015 *Basant* vkns'k dh izfrfyfi vxzsf"kr@Copy of the order forwarded to :- 1- mik;qDr vk;dj] >qa>quwa@The DCIT, Jhunjhunu. 2- eSallZ ljkZQ ,DliksVZ] ljnkj'kgj@M/s.Saraf Export, Sardarshar. 3- foHkkxh; izfrfuf/k] t;iqj@The D.R. ITAT, Jaipur 4- xkMZ QkbZy@The Guard File (in M.A. No.44/JP/2014) vkns'kkuqlkj By Order lgk;d iathdkj@Assistant Registrar