Commissioner Of Income Tax ... vs M.P. Mehrotra
2011 Latest Caselaw 5564 Del

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+ 			Income Tax Appeal No. 829/2011
               
                                                   Reserved on:  24th October, 2011
%			               Date of Decision: 18th November, 2011      
				  	
Commissioner of Income Tax (Central)-II		....Appellant
 Through 	Mr. Sanjiv Rajpal, Advocate. 

  Versus 
M.P. Mehrotra						      …Respondents
Through 	Mr. O.S. Bajpai, Sr. Advocate with 
Mr. V.N. Jha, Advocate. 

CORAM:
HON’BLE MR. JUSTICE SANJIV KHANNA
HON'BLE MR. JUSTICE G.P. MITTAL 

1. Whether Reporters of local papers may be 
allowed to see the judgment?			
2. To be referred to the Reporter or not ? 		Yes.	
3. Whether the judgment should be reported 		Yes.	
in the Digest ?						

SANJIV KHANNA, J.

The Revenue has preferred the present appeal against the order dated 25th October, 2010, passed by the Income Tax Appellate Tribunal (ITAT, for short) in ITA No. 2480/Del/2005 in the case of M.P. Mehrotra (HUF). The Assessment Year is 2005- 2006.

2. The following substantial question of law is framed:-

Whether the ITAT was right in setting aside the order of the Assessing Officer, upheld by the first appellate authority, on the question/issue of conversion of shares from stock in trade into investment?

3. The respondent assessee is a Hindu Undivided Family engaged in multifarious activity including income from advisory services and sale and purchase of shares. For assessment year 2005-06, the respondent had filed return declaring an income of Rs.57,63,774/-.

4. The Assessing Officer noticed that shares were held by the assessee in two heads; ‘investment’ and ‘stock in trade’. During the year in question and as per the assessee on 1st April, 2004, the shares which were held and treated as stock in trade were transferred to the investment account. Assessing Officer called upon the respondent assessee to justify the said transfer from ‘stock in trade’ to the ‘investment’ account. In this regard, we may notice the observations of the Assessing Officer in paragraph 2 of the assessment order which makes reference to the order sheet entry dated 21st November, 2007, wherein respondent assessee was asked to explain:

(i) Why the income of shares should not be treated as business income; and

(ii) Why the shares held in stock in trade had been converted into investment at Closing Stock Value instead of market value which would have resulted in business profit of Rs.85,59,900/- and why should this amount not be taxed?

5. The assessee furnished explanation and tried to justify their stand. The Assessing Officer, however, by the assessment order dated 19th December, 2007, rejected the stand of the assessee and held that the transfer or conversion of ‘stock in trade’ into ‘investment’ was not acceptable and was unsubstantiated. The assessee had indulged in large scale sale-purchase of shares, and thus, the entire profit earned by the assessee should be taxed as business income and not as capital gains.

6. After considering the submission of the assessee, the assessing officer held as under:-

“(1) Though there is no specific provision in Income Tax Act which prohibits the conversion of stock in trade to investment, but reason given by the assessee that it has stopped in trading the sale/purchase of share but the frequency of transaction shows contrary and it is still indulged in large scale sale/purchase of shares and profit earned by it qualified to be called as business profit. It this is adopted the entire gain offered by the assessee should be taxed as business profit.

(2) As the assessee even prior to conversion of stock in trade to investment has also invested in certain shares/securities in investment account. Therefore, it may chose the fresh investment in shares/securities on investment account. However, it should convert the existing shares/securities which are on account of ‘stock in trade’ to investment account by drawing the analogy from section 45(2), it should have converted at market price and difference should be taxed as ‘business profit’ of the assessee and cost of acquisition for determining the capital gain on subsequent sale should be market value on the date of conversion. As per this methodology, the business profit on conversion of stock in trade to investment comes out to be Rs.85,59,900/- and short term gain of Rs.75,706/-(sic) instead of short term capital gain of Rs.72,04,189/- offered by the assessee”.

7. In the first appeal, the appellate authority did not agree with the respondent assessee and held as under:-

“The submissions of the appellant were considered carefully and facts have been examined scrupulously to appreciate the issue for proper adjudication. The question to be answered in this appeal is whether the profit derived on sale of shares should be assessed as business profits as done in earlier years or under capital gains. All along the assessee is engaged in purchase and sale of shares very aggressively and declared profit or loss under business head. Apart from trading in shares, the assessee also acquired shares as investment. There is sea of difference between these two activities. In trading activity shares are purchased and sold by closely following the trends of market highs and lows. Transactions are put through without taking physical delivery or routing through demat account and without passing of money. Many a times the resultant gain or loss will be booked in the books of account without payment/receipt of consideration. In a day there will be a number of transactions of purchase and sale in the shares of one company alone. The trader do not look for returns on such purchases i.e. dividends, bonus etc. His main aim would be to look for immediate gains on such acquisitions. On the contrary in the case of investments invariably there is physical or electronic possession of shares, the period of holding of such shares is considerably for longer duration. Without exception payments are made in all cases. The basic motive of investments is to derive dividends and other gains declared by the companies in the form of free shares or law cost shares offered to existing share holders. Usually shares acquired for the purpose of investment would not be sold unless for compelling economic reasons.

In the above context the appellant was asked to furnish the details of purchases and sales of shares. The details filed by the assessee were perused. Assessee continues to engage in trading activity even in current year also. Shares of single company were sold in different lots on different dates. In the same way shares of one company sold in consecutive days. Normally in a case of investments such aggressive transactions do not find place. For example take the case of Dhampur Sugars shares. The same were sold on 7/5/04, 9/9/04, 10/9/04, 13/12, 03/2/05, 14/2, 03/03 etc. Same is the case of other company shares also. If the intention of the appellant is to hold them as investment, then such frequent sales would not have been seen. The assessee has continued the trading activity in normal manner only. As held by AO there are separate shares for investment purpose in which such frequency of transactions is missing. Such conduct of the appellant in claiming the hitherto stock in trade as investments needs further analysis. The AO is not precluded from probing the real motive of assessee to such conversion of stock in trade as investments. Is it done on sound basis or only to escape tax incidence. It is well known fact that during the year there is change in the taxation of capital gains. Whereby the rate of tax on short term capital gains is reduced to ten per cent. It is this lowering of tax rate induced the appellant to take altogether a new stand to escape higher incidence of tax on profits accruing on sale of shares. The contention advanced by the assessee that the amendment was brought to statue only in July 2004, hence there is no occasion for the appellant to know this prospective law as on 1st April, 04, deserves to be rejected for simple reason that the so called conversion has no other credible evidence except his own submissions. It is assessee’s self made confession to claim that the stock in trade was converted to investments. There is no other contemporaneous record to confirm such conversion as on 1/4/2004. By making certain adjustments in the books by itself does not authenticate the claim so made by the assessee that the stock in trade was converted to investments on the first day of previous year relevant to the current assessment year. On the contrary the activity of trading continued in the same manner as in past. There is no trace of investment features to these shares. Assessee is carrying on the business of purchase and sale of shares for many years in the past and claimed huge expenditure which runs into lakhs of rupees. By ignoring all the costs incurred in acquiring these shares in the past years, the assessee cannot convert them at cost or market price whichever is low on the date of conversion to investments. It is clear case of reducing the higher tax by taking the advantage of amended provision made in the year under reference. If the assessee’s intention is clear and transparent then the conversion of stock could have been place at market price on the date of conversion only. In the course of appellate proceedings, it is submitted by the assessee that the shares/securities acquired upto 1.4.93 were kept as it is under the investment account and the shares purchased by the assessee from 1.4.93 to 31.3.94 are treated as stock in trade and then converted as investments on 1.4.2004 sans logic and no basis for such differential treatment meted out to the shares held by it. It cannot treat the shares as it like to suite its convenience. Merely because there is no specific provision in the Act to tax the conversion of stock in trade into investments the profits so derived on such conversion cannot escape taxation as contended. It is a clear benefit acquiring to the assessee by virtue of business or profession carried on by it over so many years. If the assessee wants to make fresh investment in the shares which it converted from its own stock, it has to shell down the market value to acquire the same in open market.”

8. In the impugned order, the ITAT has relied upon another order by a different bench in the case of ACIT vs. Bright Star Investment (P) Ltd., (2008) 24 SOT 288 (Mum.) and has quoted the following paragraph from the said decision:-

“In the instant case, the shares held in stock-in-trade were converted into investment at the book value shown in the books of account. Later on, the shares held in investment were sold and the assessee offered the capital gain accrued on the sale of shares. Admittedly, the provisions of section 45(2) deal with the issue of capital gain where the investment is converted into stock-in-trade. According to this section, the profits or gains arising from the transfer by way of conversion by the owner of a capital asset into or its treatment by him as stock-in-trade of a business carried on by him, shall be chargeable to tax as the income from the previous year in which such stock-in-trade is sold or otherwise transferred by him, and for the purpose of section 48, fair market value of the asset on the date of such conversion or treatment, shall be deemed to be the full value of the consideration received or accruing as a result of transfer of the capital assert. While incorporating sub-section (2) to section 45, the legislature has not visualized the situation in other way round, where the stock-in-trade is to be converted into the investment and later on the investment is sold on profit. In the absence of a specific provision to deal with this type of situation, a rational formula should be worked out to determine the profits and gains on transfer of the asset. The Supreme Court in the case of Sir Kikabhai Premchand v. CIT (1953) 24 ITR 506 and further the Calcutta High court in the case of CIT Vs. Dhanuka & Sons (1980) 124 ITR 24 (1979) 1 Taxman 417 had taken the view that there cannot be an actual profit or loss of such transfer when no third party is involved and the items are kept in a different account of the assessee himself. The question of gain or loss would arise only in future when the stock transferred to the investment account might be dealt with by the assessee. If such shares be disposed of at the value other than the value at which it was transferred from the business stock, the question of capital loss or capital gain would arise. In the absence of a specific provision to deal with the present situation, two formulas can be evolved to work out the profit and gains on transfer of the assets. One formula which had been adopted by the Assessing Officer i.e. difference between the book value of the shares and the market value of the shares on the date of conversion should be taken as a business income and the difference between the sale price of the shares and the market value of the shares on the date of conversion be taken as a capital gain. The other formula, which was adopted by the assessee, i.e. the difference between the sale price of the share and the cost of acquisition of share, which was the book value on the date of conversion with indexation from the date of conversion, should be computed as a capital gain. In the absence of a specific provision, out of these two formulas, the formula, which was favourable to the assessee, should be accepted. Therefore, the Commissioner (Appeals) had properly examined this issue in the present situation and directed the Assessing Officer to accept the capital gain offered by the assessee. Hence the order passed by the Commissioner (Appeals) deserved to be upheld.”

Thereafter, the ITAT has recorded it’s finding in paragraph 6 which reads as under:-

“6. We have heard rival submissions and have gone through the entire material available on record. It has not been disputed by the learned DR that Sec. 45(2) deals specifically with the conversion of investment into stock in trade and it does not deal with the conversion of stock in trade into investment. Under these circumstances, respectfully following Mumbai ITAT judgment in the case of Bright Star Investment (P) Ltd. (supra), we accordingly hold that addition cannot be made in this year on notional basis, which is deleted.”

9. The ITAT, it is disenable and apparent, has not dealt with and examined the first issue and the reasoning given by the Assessing Officer which was upheld by the CIT (Appeals) that rejects the conversion of ‘stock in trade’ into ‘investment’. There is no decision by the ITAT on the said aspect. This was the first and core issue which the ITAT was required to consider, adjudicate and decide. The first question was whether or not conversion of shares from “stock in trade” to “investment” was correct and justified in law and accordingly whether income from sale of shares was taxable as business income or as capital gains. The ITAT has assumed that the conversion of stock in trade into investment was legal and valid and has decided whether after conversion, the difference in purchase price and market price was taxable by applying the analogy of section 45(2) of the Act. This first issue of conversion has not been decided and adjudicated by the ITAT. The second issue whether or not the conversion from ‘stock in trade’ to ‘investment’ should be at the Closing Stock Value or market value is a second aspect but the said aspect cannot and should not have been decided without deciding the first issue. As the ITAT has not decided and adjudicated the first aspect, the impugned order dated 25th October, 2010, is set aside and the ITAT is directed to advert to and decide the first aspect and, then if required, examine and decide the second aspect. We make it clear that we have not decided the second aspect or commented upon the reasoning of the ITAT relying upon judgment of Bright Star Investment (supra). It would be open to the respondent assessee to rely upon the said judgment and equally open to the appellant to state that the judgment is not applicable or that the matter is required to be referred to a larger Bench. We further clarify that in case the matter is decided against the Revenue, it would be open to the Revenue to challenge the reasoning on the second aspect also.

10. We have passed the aforesaid order in view of the fact that without deciding the first aspect, the second aspect cannot be adjudicated and decided. We may also note that the learned counsel for the respondent assessee had accepted during the course of arguments that the shares in question had been sold in the year in question. The learned counsel for the respondent assessee, however, was not able to give the exact details of the sales. The question relating to validity of transfer or conversion from stock in trade to investment or capital asset has to be decided in this year.

11. The contention of the respondent assessee that the Assessing Officer had not objected to the conversion of the shares from “stock in trade” into “investment” but had merely taxed the difference, is not correct and has to be rejected. We have quoted the relevant portion of the assessment order as well as the questions which were raised in the assessment proceedings by the Assessing Officer. We have also quoted the observations and the findings recorded by the CIT (Appeals). ITAT in paragraph 3.3 of its order has quoted the findings and the reasoning given by the CIT (Appeals) in which he had held that the entire exercise carried out by the assessee to convert the “stock in trade” into “investment” and the consequent sale and gain under the head of capital gain, was illegal and rightly rejected and the profit on the sale of the shares should be treated as business income.

12. Decision of the Supreme Court in Chunilal V. Mehta and Sons Ltd. Vs. Century Spinning and Manufacturing Co. Ltd. AIR 1962 SC 1314 does not support the contentions and arguments raised by the respondent. In the said case, while examining the scope of second appeal under Section 110 of the Code of Civil Procedure, 1908, the Supreme Court examined the term/expression “substantial question of law” and referred to the views of the Bombay High Court and Nagpur High Court. The Bombay High Court had taken a narrower view and held that Section 110 of the Code would apply if there is some reasonable divergence of opinion about the correctness of the view taken and if a case involves a point of law such as would call for fresh decision and enunciation. This narrower interpretation, however, was not accepted by the Supreme Court. Paragraphs 5 and 6 of the said decision read as under:-

“5. The other case relied upon was Rimmalapudi Subba Rao v. Noony Veeraju. In that case the test of the kind suggested by Bose, C.J., was rejected on the ground that logically it would lead to the position that even a palpably absurd plea raised by a party would involve a substantial question of law because the decision on the merits of the case would be directly affected by it. What was, however, said was that when a question of law is fairly arguable, where there is room for difference of opinion on it or where the Court thought it necessary to deal with that question at some length and discuss alternative views, then the question would be a substantial question of law. On the other hand if the question was practically covered by the decision of the highest court or if the general principles to be applied in determining the question are well settled and the only question was of applying those principles to the particular facts of the case it would not be a substantial question of law.

6. We are in general agreement with the view taken by the Madras High Court and we think that while the view taken by the Bombay High Court is rather narrow the one taken by the former High Court of Nagpur is too wide. The proper test for determining whether a question of law raised in the case is substantial would, in our opinion, be whether it is of general public importance or whether if directly and substantially affects the rights of the parties and if so whether it is either an open question in the sense that it is not finally settled by this Court or by the Privy Council or by the Federal Court or is not free from difficulty or calls for discussion of alternative views. If the question is settled by the highest court or the general principles to be applied in determining the question are well settled and there is a mere question of applying those principles or that the plea raised is palpably absurd the question would not be a substantial question of law.” (emphasis supplied)

13. The question raised by the appellant directly and substantially affects the rights of the parties.

14. The appeal is allowed in terms of the aforesaid directions. Question of law is accordingly answered. In the facts and circumstances of the case, there will be no order as to costs. Parties will appear before the Assistant Registrar, ITAT on 12.12.2011 when a date of hearing will be fixed.

(SANJIV KHANNA) JUDGE

( G. P. MITTAL ) JUDGE November 18th, 2011 kkb ?

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