THE COMMISSIONER OF INCOME-TAX vs. DR.RAMSWAROOP M. SHARMA

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ITA/334/1999HC GujaratGJHC24025073199907 August 2002Author: HONOURABLE MR. JUSTICE MOHIT S. SHAH,HONOURABLE MR. JUSTICE K.A.PUJ2 pages
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What did the High Court hold?

The High Court held that the two questions of law framed were indeed the questions that arose in all the applications. The Court directed the Income-tax Appellate Tribunal to draw a statement of case and refer these questions for the High Court's opinion. The applications filed by the Revenue were allowed to the extent of directing the reference of these questions. The Court made the rule absolute in this regard. The judgment does not provide a decision on the merits of the questions themselves, but rather facilitates their referral for adjudication.

What were the facts?

These are a set of Income Tax Applications filed by the Commissioner of Income-tax (Revenue) against Dr. Ramswaroop M. Sharma (Assessee) for assessment years not specified in the judgment. The applications challenge orders passed by the Income-tax Appellate Tribunal (ITAT). The ITAT had substantially deleted additions made by the Assessing Officer concerning suppressed medical treatment receipts and had also deleted additions made in respect of clubbing of income of Mrs. JJ Christian from the business M/s. Pashmi Ads in the hands of the assessee. The High Court heard arguments from both the Revenue and the Assessee.

What were the issues?

The High Court was asked to decide two common questions of law: 1. Whether, in light of Section 145 of the Income-tax Act, 1961, the ITAT was correct in law and on facts in substantially deleting additions and confirming deletions made by the CIT(Appeals) concerning suppressed medical treatment receipts. 2. Whether, having regard to Chapter V of the Income-tax Act, 1961, the ITAT was correct in law and on facts in deleting additions made regarding the clubbing of income of Mrs. JJ Christian from the business M/s. Pashmi Ads in the hands of the assessee. The Revenue, represented by Mr. Manish R Bhatt, argued that the ITAT's deletions were incorrect. The Assessee, represented by Mr. Kaji, presumably argued in support of the ITAT's decision. The judgment does not explicitly detail the specific arguments or precedents cited by either side beyond the framing of the questions.

Which sections of the Income-tax Act were involved?

Section 145

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

INCOME TAX APPLICATION No 334 of 1999 to INCOME TAX APPLICATION No 343 of 1999

with INCOME TAX APPLICATION No 414 of 1999 to INCOME TAX APPLICATION No 419 of 1999

For Approval and Signature:

Hon'ble MR.JUSTICE M.S.SHAH and Hon'ble MR.JUSTICE K.A.PUJ

============================================================ 1. Whether Reporters of Local Papers may be allowed : NO to see the judgements?

2.

To be referred to the Reporter or not? : NO 3. Whether Their Lordships wish to see the fair copy : NO of the judgement?

4.

Whether this case involves a substantial question : NO of law as to the interpretation of the Constitution of India, 1950 of any Order made thereunder?

5.

Whether it is to be circulated to the concerned : NO Magistrate/Magistrates,Judge/Judges,Tribunal/Tribunals? @ THE COMMISSIONER OF INCOME-TAX Versus DR.RAMSWAROOP M. SHARMA -------------------------------------------------------------- Appearance: 1. INCOME TAX APPLICATION No. 334 of 1999 MR MANISH R BHATT for Petitioner No. 1 MR SN SOPARKAR for Respondent No. 1 2. INCOME TAX APPLICATION No. 414 of 1999 MR MANISH R BHATT for Petitioner No. 1 NOTICE SERVED for Respondent No. 1

--------------------------------------------------------------

CORAM : MR.JUSTICE M.S.SHAH and MR.JUSTICE K.A.PUJ

Date of decision: 07/08/2002

COMMON ORAL JUDGEMENT (Per : MR.JUSTICE M.S.SHAH) Heard Mr Manish R Bhatt, learned Senior Standing Counsel appearing for the applicant- revenue and Mr Kaji learned counsel for the respondent- assessee.

2.

Having heard the learned counsel for the parties, we are of the view that the following common questions of law arise in all these matters:-

(i) Whether, in light of the provisions of Section 145 of the Income-tax Act, 1961, the Income-tax Appellate Tribunal is right in law and on facts in substantially deleting the additions and in confirming the deletions made by the CIT (Appeals) in respect of suppressed medical treatment receipts?

(ii) Whether, having regard to the provisions of Chapter V of the Income-tax Act, 1961, the Income-tax Appellate Tribunal is right in law and on facts in deleting the additions made in respect of clubbing of income of Mrs. JJ Christian from the business M/s. Pashmi Ads in the hands of the assessee?

The Tribunal shall accordingly draw a statement of case and refer the above questions for our opinion.

3.

The applications are accordingly allowed. Rule is made absolute to the aforesaid extent with no order as to costs.

(M.S. Shah,J) (K.A. Puj,J) zgs/-

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