{"id":104512,"date":"2011-04-18T00:00:00","date_gmt":"2011-04-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-18-april-2011-4"},"modified":"2016-03-12T13:52:01","modified_gmt":"2016-03-12T08:22:01","slug":"commissioner-vs-unknown-on-18-april-2011-4","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-18-april-2011-4","title":{"rendered":"Commissioner vs Unknown on 18 April, 2011"},"content":{"rendered":"
Gujarat High Court<\/div>\n
Commissioner vs Unknown on 18 April, 2011<\/div>\n
Author: Akil Kureshi,&Nbsp;Ms Gokani,&Nbsp;<\/div>\n
   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/2494\/2009\t 4\/ 4\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 2494 of 2009\n \n\n \n \n=========================================================\n\n\n \n\nCOMMISSIONER\nOF INCOME TAX-IV - Appellant(s)\n \n\nVersus\n \n\nMANIBHAI\n& BROTHERS - Opponent(s)\n \n\n=========================================================\nAppearance : \nMRS\nMAUNA M BHATT for\nAppellant(s) : 1, \nNone for Opponent(s) :\n1, \n=========================================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE AKIL KURESHI\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 18\/04\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n
(Per
\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n
\t\tRevenue
\nin this appeal against the judgment and order of the Tribunal dated
\n08\/05\/2009 raised following questions for our consideration.\n<\/p>\n
“[A]\tWhether
\nthe Appellate Tribunal is right in law and on facts in confirming the
\norder passed by CIT (A) in directing the Assessing Officer to accept
\nthe book result?\n<\/p>\n
[B]\tWhether
\nthe Appellate Tribunal is right in law and on facts in confirming the
\norder passed by CIT (A) in ignoring the grounds for bifurcating the
\nincome disclosed by the assessee in two parts., i.e. income from
\nconstruction activity and income from the other activities ?\n<\/p>\n
[C]\tWhether
\nthe Appellate Tribunal is right in law and on facts in confirming the
\norder passed by CIT (A) in deleting the entire addition by completely
\nignoring the valid grounds on which book result were rejected by the
\nAssessing Officer?”\n<\/p>\n
\t\tWe
\nhave perused the orders on record with the assistance of learned
\nCounsel for the revenue.  We find that CIT(A) as well as Tribunal
\nboth concurrently found from the evidence on record that the
\nAssessing Officer had erred in discarding the books of accounts of
\nthe assessee.  CIT (A) in this respect held and observed that the
\nassessee firm at the time of assessment proceeding as well as during
\nthe appellant proceedings had submitted bills justifying maintenance
\nof complete records. These details were found to be genuine and
\nexpenditure incurred were with respect to various sites which would
\nvary for valid reasons. CIT (A) also accepted the assessee’s
\ncontention considering that nature and size of the work, the design
\nand requirement of the customers etc., the requirement of of bricks,
\nsteel, cement etc., would defer. It was pointed out that the
\nconstruction for pharmaceutical company cannot be compared with the
\nconstruction of a bridge even within the same set of construction.
\nThe requirement may vary from site to site.\n<\/p>\n
\t\tThe
\nCIT (A)also observed that the assessing officer was not able to point
\nout any bill or voucher which was  bogus or excessive or was not
\nincurred for the purpose of business. In view of such observations,
\nthe CIT (A) was pleased to accept the appeal of the assessee and
\ndelete the additions.\n<\/p>\n
\t\tThe
\nTribunal confirmed the view of the CIT (A) making following
\nobservations.\n<\/p>\n
“8.2\tAs
\nregards determination of profit from construction activities at 8 %
\nof Operational Income, we are of the considered view that the learned
\nCIT (A) was justified in deleting the addition.  The assessee has
\nmaintained books of account properly.  Furthermore, bills and
\nvouchers are available and the same had been maintained on consistent
\nbasis and the assessee has been in this line for the last about 40
\nyears.  The Assessing Officer has not found out any irregularities,
\nmistake in the books of accountant. It is relevant to state that
\nafter detailed scrutiny and examination of books of account and
\nrecords on the assessee, the Assessing Officer has not pin pointed
\nany bill or vouchers which in his opinion were bogus, excessive or
\nhas not been incurred for the purpose of business.  The books of
\naccount regularly maintained by the assessee were subject to audit
\nu\/s 44AB of the Act.  The tax auditors have not given any adverse
\ncomments in the tax audit report.  In our view, the learned CIT (A)
\nhas correctly observed that absence of stock register alone cannot be
\na reason for rejecting the books of accounts u\/s 145 of the Act when
\nthe assessee had got control over the stock and taken inventory on
\nthe last day of the accounting year.  Looking into the past history
\nof the case, we find that the assessee has declared high income and
\nmore gross profit in this year being 16.95% as compared to gross
\nprofit of 16.88 % of the immediately preceding years.  Thus,
\nconsidering the entire facts and circumstances of the present case,
\nwe are of the view that the learned CIT (A) has correctly observed
\nthat the Assessing Officer was not justified in rejecting the book
\nresults and estimating the profit at 8 % from the construction
\nactivities.  In that view of the matter, we hold that there is no
\nmerit in the appeal of the Revenue and accordingly we confirm the
\norder of the learned CIT (A).”\n<\/p>\n
\t\tWe
\nfind that the entire issue is factual in nature. CIT (A) and Tribunal
\nboth concurrently found that additions were not justified. CIT (A) &
\nTribunal both were of the opinion that Assessing Officer could not
\nhave made the additions in view of the detailed explanation rendered
\nby the assessee that for different sites there would be peculiar
\nrequirements. Record produced by the assessee was found to be
\ngenuine.\n<\/p>\n
\t\tWe
\ndo not find any substantial question of law arises.  Tax Appeal is
\ndismissed.\n<\/p>\n
(AKIL
\nKURESHI, J.)<\/p>\n
(SONIA
\nGOKANI, J.)<\/p>\n
sompura<\/p>\n
\t\t   \u00a0\u00a0\u00a0<\/p>\n
\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"
Gujarat High Court Commissioner vs Unknown on 18 April, 2011 Author: Akil Kureshi,&Nbsp;Ms Gokani,&Nbsp; Gujarat High Court Case Information System Print TAXAP\/2494\/2009 4\/ 4 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 2494 of 2009 ========================================================= COMMISSIONER OF INCOME TAX-IV – Appellant(s) Versus MANIBHAI & BROTHERS – Opponent(s) ========================================================= Appearance : […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-104512","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"\nCommissioner vs Unknown on 18 April, 2011 - Free Judgements of Supreme Court & High Court | Legal India<\/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.legalindia.com\/judgments\/commissioner-vs-unknown-on-18-april-2011-4\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner vs Unknown on 18 April, 2011 - 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