NDLI: Delhi Cloth & General Mills Co. Lid. Vs. State of U.p. & Ors.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	U.P. Agricultural Income Tax Act 1948-S. 6(1)
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	U.p. Agricultural Income Tax Act, 1949 (3 of 1949)
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	U.P. Agricultural Income tax Act, 1948-S. 6(1) scope of - Assessee given option to select one of the two alternative methods of computation of agricultural income - Option exercised with the return changed when filing revised return - If permissible. Section 6(1) of the U.P. Agricultural Income tax Act, 1948 gives an option to an assessee to select one of the two alternative methods of computation of agricultural income as provided in s. 6(2), whichever is more advantageous to him. Such option is required to be indicated along with his return submitted under s. 15 of the Act. While submitting its return for the assessment year 1954-55 the assessee chose the option to be assessed under s. 6(2)(b) of the Act. It later submitted a revised return under s. 15(4) but stuck to the option to be assessed under s. 6(2)(b). The assessing authority, notwithstanding the filing of these two returns by the assessee, called upon it to file a return of the income computed under s. 6(2) (a). Thereafter the assessing authority served a notice on the assessee requiring it to produce evidence in support of it rsetum. After the assessee produced the required evidence, the assessing authority issued a notice to the effect that certain income escaped assessment and called for its objections, if any. The assessee asked for inspection of records; but it was refused. At the instance of the assessee the Revision Board directed the assessing authority to permit inspection of the record. After inspection of the record the assessee filed a fresh (third) return. At this stage the assessee preferred the method of computation of income provided under s. 6(2) (a) instead of s. 6 (2 J (b) which it chose earlier. Without deciding the question as to whether the assessee was entitled to change the option, the assessing authority made a best judgment assessment under s. 6(2)(b). On appeal the Commissioner directed the assessing authority to first decide the question relating to change of option whereupon the assessing authority held that the assessee had no right to change its earlier option. On further appeal the Revision Board upheld the order of the assessing authority. In the assessee's writ petition challenging the order of the assessing authority a single Judge of the High Court held that it was open to the assessee to change its option at the time of filing a subsequent or fresh return. But the Division Bench was of the view that the assessee had no right to change its option. In its appeal the assessee contended before this Court that (I) it is open to the assessee to change its option not merely every year but during the year by filing a fresh return or a revised return provided it is done before the assessment is completed (2) although the assessee filed its first return and the revised return, the assessing authority issued a notice under s. 15(3) along with a statement of provisional estimate computed in accordance with s. 6(2)(a) pursuant to which the assessee filed the third return exercising the option for computation in accordance with s. 6(2) (a) and, therefore, the assessing authority had to make the assessment in accordance with s. 6 (2)(a) and (3) in any event since the assessing authority had proceeded to make a best judgment assessment under s. 16(4) it had no option but to make the assessment with due regard to the provisional estimate served under s. 15(3B) notwithstanding any option exercised under s. 6(1) of the Act.
Judge	Hon'ble Mr. Justice V.D. Tulzapurkar
Neutral Citation	1978 INSC 209
Petitioner	Delhi Cloth & General Mills Co. Lid.
Respondent	State Of U.p. & Ors.
SCR	[1979] 2 S.C.R. 109
Judgement Date	1978-10-18
Case Number	1249

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