Gujarat High Court
Commissoner Of Income Tax Ii vs Meghmani Organics ... on 9 January, 2014
Bench: Akil Kureshi, Sonia Gokani
O/TAXAP/8/2014 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 8 of 2014
================================================================
COMMISSONER OF INCOME TAX II....Appellant(s)
Versus
MEGHMANI ORGANICS LTD.....Opponent(s)
================================================================
Appearance:
Mr. M.R BHATT Sr Advocate with Mrs MAUNA M BHATT, Advocate for Appellant
================================================================
CORAM: HONOURABLE Mr. JUSTICE AKIL KURESHI
and
HONOURABLE Ms. JUSTICE SONIA GOKANI
9th January 2014
ORAL ORDER (PER : HONOURABLE Mr. JUSTICE AKIL KURESHI)
Revenue is in appeal against the order of the Income Tax Appellate Tribunal, Ahmedabad {"Tribunal" for short} dated 2nd August 2013, raising following question for our consideration : "Whether the Appellate Tribunal has substantially erred in not holding that the assessment order passed by the Assessing Officer was a normal scrutiny assessment order and not an order passed u/s. 153 r.w.s 153A of the Act ?"
Briefly stated, the facts are that the respondentassessee was subjected to Page 1 of 4 O/TAXAP/8/2014 ORDER block assessment proceedings for six years; including A.Y 200607. The Tribunal, for the A.Y 200607, quashed the block assessment proceedings by judgment dated 26th October 2012 on the following grounds : "5. In view of the above, we have no hesitation in holding that the order passed by the Assessing Officer was u/s. 153C r.w.s 153A of the Act. Since Hon'ble ITAT in ITA No. 29382942/Ahd/2008 dated 16.01.2009 in assessee's own case has already held that the order passed by the Assessing Officer u/s. 153C r.w.s 153A were not sustainable in law and the same were quashed, the order passed by the Assessing Officer for the year under appeal is also hereby quashed."
Counsel for the Revenue candidly pointed out that such judgment of the Tribunal was confirmed by this Court in Tax Appeal No. 444 & 445 of 2013 by judgment dated 6th May 2013. He further pointed out that SLP against such judgment also was dismissed by the Supreme Court.
In the meantime, Revenue filed Misc. Civil Application before the Tribunal and contended that the assessment for the A.Y 200607 could not have been part of the block assessment proceedings in view of Section 153A(1b) of the Incometax Act, 1961 {"Act" for short} which pertains to six assessment years preceding the assessment year relevant for the purpose during which Page 2 of 4 O/TAXAP/8/2014 ORDER search took place.
The Tribunal, however, rejected Misc. Civil Application by a short order dated 2nd August 2013 observing that the original order was passed after earlier decision of the Tribunal; including one in case of assessee itself. It is this order, the Revenue has challenged before us.
We are not inclined to entertain this appeal for various reasons - Firstly, whether against the order on which rectification application, appeal would be maintainable or not is questionable. Secondly, the original order of the Tribunal dated 26th October 2012 was challenged by the Revenue before this Court and having failed in appeal, further before the Supreme Court, SLP also was dismissed. Long time thereafter by the Tribunal deciding the rectification application. Before the High Court, Revenue could have as well raised this contention in the Tax Appeal. If the revenue was of the opinion that the assessment for the year under consideration ie., A.Y 200607 would not form part of the block assessment and that therefore, the requirement of Section 153C of the Act was not to be followed, such a contention could have as well been raised before the High Court in the appeal filed by the Revenue against the judgment of the Tribunal. That not having been done, at the belated stage, it was not permissible for the Revenue to urge the Tribunal to change its view. Page 3 of 4
O/TAXAP/8/2014 ORDER
In the result, Tax Appeal is dismissed.
{Akil Kureshi, J.}
{Ms. Sonia Gokani, J.}
Prakash*
Page 4 of 4