Raj Small Industries Corp v. D.b. Income Tax Appeal

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH ATJAIPUR D.B. Income Tax Appeal No. 52 / 2007 C I T Raj Small Industries Corp Versus ----Appellant ----Respondent D.B. Income Tax Appeal No. 66 / 2006C I T Raj Small Industries Corp ----AppellantVersus C I T ----Respondent D.B. Income Tax Appeal No. 71 / 2006 Raj Small Industries Corp ----AppellantVersus C I T ----Respondent D.B. Income Tax Appeal No. 97 / 2006 Raj Small Industries Corp Versus ----Appellant C I T ----Respondent D.B. Income Tax Appeal No. 232 / 2008 Raj Small Industries Corp Versus ----Appellant C I T ----Respondent D.B. Income Tax Appeal No. 396 / 2008 Raj Small Industries Corp Versus ----Appellant ----Respondent _____________________________________________________ For Appellant(s) : Mr. K.D. Mathur for Mr. R.B. MathurFor Respondent(s) : Mr. T.C. Jain _____________________________________________________ HON'BLE MR. JUSTICE K.S. JHAVERI HON'BLE MR. JUSTICE VINIT KUMAR MATHUR Judgment 11/01/2017 1. By way of these appeals, the appellant has assailed thejudgment and order of the tribunal whereby tribunal has dismissedthe appeal of the department and partly allowed the crossobjections. 2.This court while admitting the appeal on 24.1.2008 hadframed the following substantial question of law:- “Whether on the proper appreciation of the provisions ofthe Customs Act, import procedure, etc. it could be thatthe demurrage/wharfage charges had not accrued tothe assessee particularly when the assessee followedmercantile system of the accounting and there wasexisting right in favour of the assessee to receive thecharges and the assessee accordingly billed for thesame?” 3.However, counsel for the appellant submits that the issuecame up before this court in respect of the same assessee inD.B. Income Tax Appeal No.35/2000 (CIT vs. Rajasthan Small Industries Corporation) decided 18.10.2016 on wherein it has been held as under:- “Taking into consideration the evidence on record, weare of the opinion that the Tribunal while considering theissue has rightly appreciated and has rightly allowed theappeal preferred by the assessee. Assessee was aGovernment Corporation and has shown the liability inspite of stay order granted by the Court and in our view,the view taken by the Tribunal is just and proper. Theissues are required to be answered in favour of theassessee and against the Department.” 4.The issues are required to be answered in favour of theassessee and against the Department. 5.The appeals stand dismissed. A copy of this order be placed in each file. (VINIT KUMAR MATHUR)J. (K.S. JHAVERI)J. BM Gandhi81.