SMT.GULSHAN KHANNA vs. C.I.T.AMRITSAR

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ITR/175/1989HC Punjab & HaryanaPHHC01022546198916 January 2007Author: MR. JUSTICE RAJESH BINDAL,MR. JUSTICE M.M. KUMAR2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court noted that when the case was called for hearing, none appeared for the assessee. In the absence of any representation from the assessee, the Court deemed it inappropriate to delve into the merits of the questions of law that had been referred. Consequently, the Court decided not to answer the questions. The operative direction was to return the reference unanswered. No specific findings were made on the merits of the issues raised, and no ratio decidendi was established for future citation. The Court did not leave any issue undecided; rather, it declined to decide the referred issues due to the assessee's non-appearance.

What were the facts?

This case concerns a reference to the High Court of Punjab and Haryana at Chandigarh by the Income Tax Appellate Tribunal, Amritsar Bench. The reference arises from the Tribunal's order dated March 15, 1982, in I.T.A. No. 242(ASR)/1981, pertaining to the assessment year 1977-78. The assessee is Smt. Gulshan Khanna, and the respondent is the Commissioner of Income-tax, Amritsar. The matter was listed for hearing, but no one appeared on behalf of the assessee. The revenue was represented by Mr. Sanjiv Bansal, Advocate.

What were the issues?

The Tribunal referred two questions of law for the opinion of the High Court regarding the assessment year 1977-78: 1. Whether the expression 'profits and gains' from Life Insurance Business, as used in Section 115-B of the Income-Tax Act, 1961, encompasses the income derived by an assessee from agency commission business, specifically insurance agent's commission from Life Insurance? 2. Whether, considering the facts and circumstances of the case, the assessee, acting as an agent, was not engaged in carrying on the Life Insurance business in a manner that would entitle her to the benefit of Section 115B of the Income-tax Act? The assessee did not present any arguments as no one appeared on their behalf. The revenue was represented, but their specific contentions are not recorded in relation to these questions.

Which sections of the Income-tax Act were involved?

Section 115B

AI-generated summary — verify with the full judgment below

I.T.R.

N o.175 of 1989

-1- *** IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH I.T.R.

N o.175 of 1989

Date of decision: 16.1.2007. Smt.Gulshan Khanna ...Petitioner Versus The Commissioner of Income-tax, Amritsar ...Respondent CORAM: HON'BLE MR.JUSTICE M.M.KUMAR HON'BLE MR.JUSTICE RAJESH BINDAL Present: None for the petitioner. Mr.Sanjiv Bansal, Advocate for the revenue. **** RAJESH BINDAL,J. Following questions of law have been referred for opinion of this Court by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar arising out of its order dated 15.3.1982 passed in I.T.A.No.242(ASR)/1981, in respect of the assessment year 1977-78. 1.Whether the words 'profits and gains' from Life Insurance Business in section115-B of the Income-Tax Act, 1961, include the income of an assessee from the agency commission business i.e. insurance agent's commission from Life Insurance? 2.Whether on the facts and circumstances of the case, the assessee as an agent was not carrying on the Life Insurance business so as to derive the benefit of section 115B of the Income-tax Act?

I.T.R.

N o.175 of 1989

-2- *** When the case was called out for hearing, none appeared for the assessee. In the absence of any representation on behalf of the assessee, we do not consider it appropriate to go into the merits of questions of law referred. The reference is thus returned unanswered. (Rajesh Bindal) Judge January 16 ,2007 (M.M.Kumar) Pka Judge

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