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Apparently the A.

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In the assessment order the A. The book profit was assessed at Rs. After completion of assessment, on The petitioner requested that its revised return of income filed earlier on On The reasons are as follows :. The mistake resulted in over assessment of loss of Rs. However, the loss of Rs. This has resulted in over assessment of loss of Rs.

The petitioner objected to re-opening of the assessment contending that no grounds were validly made out; the first respondent rejected the objections on That action was impugned in a writ petition i. WP C No.

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By an order dated The petitioner again approached the first respondent through letter dated The relevant part of the order is as follows :. In the submissions made on behalf of the assessee company, the AR of the assessee, in his letter dated Sector, which had profits. I have carefully considered these submissions made on behalf of the assessee company. The issue under consideration is the computation of deduction allowable under section 10B of the IT Act, For this purpose, a reference to sub-section 4 to 8 of section 10B of the IT Act, considered necessary.

When the facts of the present cases are analyzed in the light of the provision of sub-sections 3 to 8 of sub-section 10B, more particularly clause ii of sub-section 6, the losses of eligible units are to be set off against the profits of such eligible unit. Himatasingike Seide Ltd.

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Therefore, the assessee was not correct in not setting off of losses of one eligible unit against the profits of another eligible unit, which is against the scheme of the provisions of section 10B of the IT Act. The income from other source and short term capital gains of Rs. Counsel submitted that the first reason for re-opening assessment does not exist as the Income Tax Office by order dated As far as the second reason goes, the Assessing Officer at the time of the original assessment was fully aware that NIL deduction was claimed in respect of the Udyog Vihar Unit therefore re-opening of assessment on that ground is bad in law.

Further, in a note dated The required Report in Form 56G in respect of the said unit is enclosed. It is also urged that in response to a query raised by Respondent No. In the reply the Petitioner listed all 3 units as units eligible for claiming deduction. As a result, the re-assessment proceedings are bad in law and impermissible as being barred by limitation. In this regard, it is contended that Section empowers the assessing officer to reassess the income chargeable to tax if he has reason to believe that the income for such assessment year has escaped assessment.

However the proviso to Section restricts the powers of the assessing officer to initiate reassessment proceedings beyond 4 years from the end of the relevant assessment year unless the income has escaped assessment due to the failure of the assessee to disclose fully and truly all material facts necessary for assessment. The proviso to Section permits action after expiry of 4 years from the end of the relevant assessment year, only if. In the present case the notice for re-assessment was issued on Therefore as per section no reassessment of income is permissible as 4 years have lapsed from the end of the relevant assessment year i.

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The Petitioner submitted that:. The return of income wherein deduction was claimed from two units and NIL deduction was claimed from the third unit Udyog Vihar unit. In a Note dated No deduction under Section 10B of the Act was claimed in view of a loss situation. In past people never build houses taller than the nearby temples. Cultural Heritage of Kathmandu Valley Heritage is an inseparable part in the social life of the people as mentioned earlier in form of the festivals, rituals, everyday practices and cycles of life.

These festivals and rituals take place in the temples, God houses, squares and the traditional spaces as they did hundred years before. The interwoven fabric of social lifestyle, art and generations old culture are responsible for the heritage of Kathmandu Valley. Guthi in Newar society is made up of extensive network of various Guthi based on caste, place of residence, functions and as such. Most of the Guthi are mono-caste while some of the Guthi which has the bigger function is made up of multi caste like the Guthi of Machhindranth or Karunamaya Chariot festival in Patan [13]. Guthi can be compulsory or voluntary depending on the nature of Guthi like Si Guthi or Sana Guthi meaning death Guthi to take care of cremation ceremony of dead people are compulsory Guthi for all Newars and Tva: Guthi meaning locality Guthi are compulsory for the Jyapu caste of Kathmandu while other Guthi like related to temples and festivals depend on the wish of the family.

There are numerous Guthis within the Newar society but it can be categorized into four groups as Sana Guthi, Twa: Guthi Locality Guthi , Guthi for temples and festivals [12] and Digu Dyo: Guthi which is the for worshipping lineage deity and only family members are concerned [19].

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Most of the religious and social functions within the Newar society are carried out through the Guthi system [10]. Guthi being an integral part of social life to Newars, they should be members of at least one Guthi. But a single person can be a member of numerous Guthi with different functions.

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The main idea behind the Guthi was to involve people within community, socialize them and help each other to accomplish certain task. And some of the compulsory Guthi where the family are not member then they are treated as outcaste which meant a great deal in the traditional Newar society. Prayag Raj Sharma has mentioned in his book about the Guthi record in the inscriptions found in the Kathmandu and the Guthi has been continuing since 5th-9th Century CE till date Sharma, as cited in Toffin, [12].

This system was confined within Kathmandu Valley until but only after the Shah rule this system was seemed to spread all over Kathmandu Valley [8]. Toffin argue that as the Guthi records were not found outside the Valley before that does not mean that it was not present [12].

But Guthi has inter-woven linkages with social life of Newars from birth to death other than just endowments, temples and festivals. Even though Guthi found outside Kathmandu Valley were to fund the social and religious institution but not associated with the daily life of people as in case of Newars. The heritage of Kathmandu valley has been continuing for centuries not just because of design and rebuilding but also due to the traditions, which people take care of through indigenous system called Guthi [11]. Most of the temples and festivals were self-sustainable as they have funds in form of land and property to sustain financially.

Royals, influential people and also general people made the endowments while constructing the temples, monuments or rest houses. Due to the change in political power and its will, there has been a significant change in the endowments rights. Nationalization of the Guthi lands and establishment of the formal Guthi Organization by the government to take care of all the endowment lands made local people separate from the endowments. They have to go to Guthi organization for funds and that too was delayed and not enough.

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As the prices of everything have increased in an incredible way compared to thirty years back. Still most of the Guthi which are in charge of the monuments and festivals are getting what they used to get back then [1]. Due to the lack of funds and more responsibility people are reluctant to the traditional jobs. The misuse of the Guthi Lands have been even accepted by the Guthi Corporation also [18]. The dramatic increase in the land prices of Kathmandu Valley is also behind the misuse and loss of Guthi lands. Still with many problems and challenges the traditional festivals, rituals and taking care of temples have been continuing.

As the heritage is so much linked with the religion and social structure. People of various castes are involved in organizing festivals as if this happens in a pattern. Everyone knows their role in the society and functions to be carried out. There has not to be any direction from the government or any organization to carry out the festival. Lets see as an example from the Yenya Punhi festival. In picture below is Manandhar community community of oil pressers form Kathmandu is making stand for lightening butter lamps in the evening during Indra Jatra festival in They are the people specialize in making scaffolding and pressing oil out of mustard seeds traditionally. In spite of involvement in the different occupation, still these jobs are carried out by the Manandhar community Guthis. Next picture below is from the same festival but in the different locality. The stage being made to celebrate the festival Yenya Punhi in Kathmandu.

The Temple at the back is of Aakash bhairab where the deity is kept for the whole year and during the week long festival the deity is kept in front of the temple in the high raised stage which is decorated beautifully. The community of farmers of that locality takes care of the festival as well as deity and temple all around the year turn wise. Maharjan and Barata Fig. These are just a few examples of the traditional association; there are hundreds and thousands of these associations taking care of each and every social, religious and cultural activities in Kathmandu Valley.

With the history of hundreds of years these festivals are still celebrated in the traditional ways as it used to be celebrated. Though there has been some modern touch in celebrations but the core value being unchanged. Salaried work, younger generations reluctant to join the old traditions, lack of fund for Guthi operations, government not giving attention to the traditional organizations and as such is making loss of traditional heritage [13]. Still with so many hurdles form of living heritages seen in the Kathmandu Valley is quite a commendable. Interconnectedness of Heritage As mentioned earlier the traditional landscape of the Kathmandu Valley had gone through a great deal of change.

But still in the changing landscape the traditional rituals and functions are getting the continuity. The interesting examples of this continuity is seen in the festival of Yenya Punhi Indra Jatra festival. Most of the information about this festival was collected during the festival of duing the process of data collection for the PhD research.

The memory of the past clearly reflected in the present practices - with connection of memory and place. As for the festival Yenya Puni is the multi-layered festival of Kathmandu, where different sub-festivals are present in this grand celebration of Kathmandu for seven to eight days depending on the lunar calendar celebrated by the indigenous inhabitants of Kathmandu Valley.