{"id":239858,"date":"2020-11-28T20:18:20","date_gmt":"2020-11-28T14:48:20","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=239858"},"modified":"2020-12-04T14:40:24","modified_gmt":"2020-12-04T09:10:24","slug":"madras-hc-refuses-to-decide-vires-of-section-40aiib-of-the-income-tax-act-pending-assessment-proceedings-sc-disapproves-the-approach","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/28\/madras-hc-refuses-to-decide-vires-of-section-40aiib-of-the-income-tax-act-pending-assessment-proceedings-sc-disapproves-the-approach\/","title":{"rendered":"Madras HC refuses to decide vires of Section 40(a)(iib) of the Income Tax Act pending assessment proceedings. SC disapproves the approach"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Supreme Court<\/strong>: In a case where the Madras High Court dismissed a writ petition without deciding the validity of Section 40(a)(iib) of the Income Tax Act on the ground that the matter is still sub judice before the Income Tax Authority, the 3-judge bench of Ashok Bhushan, R. Subhash Reddy and <strong>MR Shah*<\/strong>, JJ has held<\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"color: #800080;\">\u201cWhen the vires of Section 40(a)(iib) of the Income Tax Act were challenged, which can be decided by the High Court alone in exercise of powers under Article 226 of the Constitution of India, the High Court ought to have decided the issue with regard to vires of Section 40(a)(iib) on merits, irrespective of the fact whether the matter was sub judice before the Income Tax Authority. Vires of a relevant provision goes to the root of the matter.\u201d<\/span><\/p>\n<hr \/>\n<\/blockquote>\n<h3 style=\"text-align: center;\"><span style=\"color: #008000;\"><strong>Background<\/strong><\/span><\/h3>\n<hr \/>\n<p style=\"text-align: justify;\">In the present case, a show cause notice was issued for the Assessment Year 2017-stating that the VAT expense levied on the appellant is an exclusive levy by the State Government and therefore squarely covered by Section 40(a)(iib) of the Income Tax Act and therefore VAT expenditure is not allowable as deduction in accordance with Section 40(a)(iib) of the Income Tax Act, while computing the income of the appellant.<\/p>\n<p style=\"text-align: justify;\">The appellant had argued that the amount which is deductible in computing the income chargeable in terms of the Income Tax Act is not being allowed under the garb of the aforesaid provision and that<\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"color: #800080;\">\u201c (\u2026) the said provision is discriminatory and violative of Article 14 of the Constitution of India, inasmuch as there are many Central Government undertakings which have not been subjected to any such computation of income tax and are enjoying exemption.\u201d<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">The High Court dismissed the said writ petition without deciding the validity of Section 40(a)(iib) of the Income Tax Act by observing that the issue of raising a challenge to the vires of the provision at this stage need not be entertained as the matter is still sub judice before the Income Tax Authority, even though it is open to the aggrieved party to question the same at the appropriate moment.<\/p>\n<hr \/>\n<h3 style=\"text-align: center;\"><span style=\"color: #008000;\"><strong>What the Supreme Court Said<\/strong><\/span><\/h3>\n<hr \/>\n<p style=\"text-align: justify;\">Once the show cause notice was issued by the assessing officer calling upon the appellant \u2013 assessee to show cause why the VAT expenditure is not allowable as deduction in accordance with Section 40(a)(iib) of the Income Tax Act, while computing the income of the appellant, it can be said that the cause of action has arisen for the appellant to challenge the vires of Section 40(a)(iib) of the Income Tax Act and the appellant may not have to wait till the assessment proceedings before the Income Tax Authority are finalised.<\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"color: #800080;\"><strong>&#8220;The stage at which the appellant approached the High Court and challenged the vires of Section 40(a)(iib) of the Income Tax Act can be said to be an appropriate moment.&#8221;<\/strong><\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">Therefore, it was held that the High Court ought to have decided the issue with respect to the challenge to the vires of Section 40(a)(iib) of the Income Tax Act on merit and has failed to exercise the powers vested in it under Article 226 of the Constitution of India by not doing so.<\/p>\n<p style=\"text-align: justify;\">The Court, hence, without expressing any opinion on merits with respect to legality and validity of Section 40(a)(iib) of the Income Tax Act, remanded matter to the High Court.<\/p>\n<p style=\"text-align: justify;\">[Tamil Nadu State Marketing Corporation v. Union of India,\u00a0 <a href=\"http:\/\/www.scconline.com\/DocumentLink\/Md5f46YK\"><b>2020 SCC OnLine SC 953<\/b><\/a>, decided on 25.11.2020]<\/p>\n<hr \/>\n<p><strong>*Justice MR Shah has penned this judgment\u00a0<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>For appellant:<\/strong> Senior Advocate Rakesh\u00a0Dwivedi<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>For Union of India:<\/strong> Additional Solicitor General K.M. Natraj<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&#8220;Vires of a relevant provision goes to the root of the matter.\u201d<\/p>\n","protected":false},"author":121,"featured_media":154914,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,9],"tags":[3274,11801,13081,2567,44256],"class_list":["post-239858","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-supremecourt","tag-constitutionality","tag-high-court","tag-income-tax-act","tag-Madras_High_Court","tag-section-40aiib"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Madras HC refuses to decide vires of Section 40(a)(iib) of the Income Tax Act pending assessment proceedings. SC disapproves the approach | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/28\/madras-hc-refuses-to-decide-vires-of-section-40aiib-of-the-income-tax-act-pending-assessment-proceedings-sc-disapproves-the-approach\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Madras HC refuses to decide vires of Section 40(a)(iib) of the Income Tax Act pending assessment proceedings. 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Subhash Reddy* and Hrishikesh Roy, JJ., held that to determine State Monopoly for disallowance of certain fee, charge, etc. in the case of State Government Undertakings the aspect of \u2018exclusivity\u2019 has to be viewed from the nature of undertaking on which levy is\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/01\/MicrosoftTeams-image-60.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/01\/MicrosoftTeams-image-60.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/01\/MicrosoftTeams-image-60.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/01\/MicrosoftTeams-image-60.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/01\/MicrosoftTeams-image-60.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":211103,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/02\/28\/madras-hc-it-department-should-not-launch-prosecution-in-haste-since-law-of-limitation-under-s-468-crpc-is-excluded\/","url_meta":{"origin":239858,"position":1},"title":"Madras HC | IT Department should not launch prosecution in haste since law of limitation under S. 468 CrPC is excluded","author":"Bhumika Indulia","date":"February 28, 2019","format":false,"excerpt":"Madras High Court: The Bench of P.N. Prakash, J., in a criminal revision case preferred in respect of setting aside the order of Additional Chief Metropolitan Magistrate, Chennai, stated that, \u201cThe very edifice on which the prosecution was launched against the accused, crumbled like a pack of cards.\u201d The factual\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":268201,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/10\/adjudication-proceedings-and-criminal-proceedings-can-be-launched-simultaneously-madras-high-court-reiterates-setting-aside-of-assessment-orders-on-technical-grounds-not-enough-to-quash-criminal-pro\/","url_meta":{"origin":239858,"position":2},"title":"Adjudication proceedings and criminal proceedings can be launched simultaneously; Madras High Court reiterates, setting aside of assessment orders on technical grounds not enough to quash criminal proceedings","author":"Editor","date":"June 10, 2022","format":false,"excerpt":"Madras High Court: G. Chandrasekharan, J. declined to quash prosecution against actor SJ Suryah as the order of the Income Tax Appellate Authority, cancelling the assessment orders was not on merits.\u00a0 \u00a0 FACTUAL BACKGROUND:\u00a0 The petitioner filed the petitions under Section 482 of the Code of Criminal Procedure (CrPC) and\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Madras High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/Madras-HC.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/Madras-HC.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/Madras-HC.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/Madras-HC.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/Madras-HC.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":283981,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/02\/15\/additional-special-road-tax-not-manifestly-unjust-supreme-court-upholds-validity-of-section-3a-3-himachal-pradesh-motor-vehicles-taxation-act-1972-legal-research-legal-news-updates\/","url_meta":{"origin":239858,"position":3},"title":"&#8216;Additional Special Road Tax not manifestly unjust&#8217;; Supreme Court upholds validity of Section 3A (3) of Himachal Pradesh Motor Vehicles Taxation Act, 1972","author":"Editor","date":"February 15, 2023","format":false,"excerpt":"The State of Himachal Pradesh had appealed against the High Court's decision which held Section 3A (3) of Himachal Pradesh Motor Vehicles Taxation Act, 1972 as ultra vires of the powers conferred upon the State Government under the Constitution of India. The Supreme Court set aside the said judgment of\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"\u2018Additional Special Road Tax not manifestly unjust\u2019; Supreme Court upholds validity of Section 3A (3) of Himachal Pradesh Motor Vehicles Taxation Act, 1972","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-112.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":287998,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/27\/sc-upholds-validity-of-rule-3a-2-of-tripura-sales-tax-rules-legal-research-legal-news-updates\/","url_meta":{"origin":239858,"position":4},"title":"\u201cRule 3A(2) of Tripura Sales Tax Rules, 1976 does not change the chargeability or liability to pay tax\u201d: Supreme Court upholds validity","author":"Ridhi","date":"March 27, 2023","format":false,"excerpt":"Supreme Court said that merely providing the mode or machinery\/mechanism for recovery of tax payable by the transferer\/supplier from buyer deducting tax at source and depositing the same with Revenue cannot be said to be ultra vires to Tripura Sales Tax Act and Rules.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Tripura Sales Tax Rules","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-882.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-882.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-882.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-882.png?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":268635,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/18\/mad-hc-decides-on-includability-of-royalty-guarantee-commission-in-business-profit-for-the-purpose-of-calculation-of-deduction-under-s-80-hhc-of-it-act\/","url_meta":{"origin":239858,"position":5},"title":"Mad HC decides on includability of royalty \/ guarantee commission in business profit for the purpose of calculation of deduction under S 80 HHC of IT Act","author":"Editor","date":"June 18, 2022","format":false,"excerpt":"Madras High Court: A Division Bench of R Mahadevan and Sathya Narayan Prasad, JJ. dismissed the tax appeal holding that guarantee commission as well as royalty must be excluded from the business profit for the purpose of calculation of deduction under Section 80 HHC of the Income Tax Act, 1961.\u00a0\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Madras High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/Madras-HC.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/Madras-HC.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/Madras-HC.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/Madras-HC.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/Madras-HC.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/239858","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/121"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=239858"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/239858\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/154914"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=239858"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=239858"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=239858"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}