{"id":111471,"date":"2011-11-11T00:00:00","date_gmt":"2011-11-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-the-on-11-november-2011"},"modified":"2019-02-22T07:10:34","modified_gmt":"2019-02-22T01:40:34","slug":"commissioner-vs-the-on-11-november-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-the-on-11-november-2011","title":{"rendered":"Commissioner vs The on 11 November, 2011"},"content":{"rendered":"
Gujarat High Court<\/div>\n
Commissioner vs The on 11 November, 2011<\/div>\n
Author: Akil Kureshi, Gokani,<\/div>\n
  \n Gujarat High Court Case Information System \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\n\n \n\n\n\t \n\nTAXAP\/1543\/2010\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. 1543 of 2010\n \n\n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-II - Appellant(s)\n \n\nVersus\n \n\nHARIPRASAD\nMALPANI - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \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\nDate\n: 27\/09\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n
(Per
\n: HONOURABLE MS JUSTICE SONIA GOKANI)<\/p>\n
1.\tThe
\nappellant-Revenue being aggrieved by the order of Income Tax
\nAppellate Tribunal  dated 30th October, 2009,  has
\npreferred the present Appeal under section 260-A of the Income Tax
\nAct, 1961, (hereinafter referred to as “the Act”)proposing
\nthe following questions of law for  determination of this Court.\n<\/p>\n
\tWhether, on the facts
\n\tand in the circumstances of the case, the Income Tax Appellate
\n\tTribunal is right in law in restricting addition to the extent of
\n\tRs.10 lakhs only out of Rs.32 lakhs upheld by the Appellate
\n\tCommissioner towards the cost of construction of the building ?\n<\/p>\n
\tWhether, on the facts
\n\tand in the circumstances of the case, the Income Tax Appellate
\n\tTribunal is right in law in reversing the findings arrived at and
\n\tthe conclusion reached by the Appellate Commissioner while upholding
\n\tthe addition of Rs.32 lakhs towards the cost of construction of the
\n\tbungalow, without assigning any cogent and relevant reasons ?\n<\/p>\n
\tWhether, on the facts
\n\tand in the circumstances of the case, the order of the Income Tax
\n\tAppellate Tribunal is contrary to the evidence and material on the
\n\trecord of the case and, hence perverse or not ?\n<\/p>\n
2.\tBriefly to state the
\nfacts –\n<\/p>\n
\tThe assessee is engaged in
\nthe business of grey cloth and trading of grey cloth, sarees, etc.
\nThe brother of assessee is  running different concerns .\n<\/p>\n
3.\tA search operation was
\ncarried out u\/s. 132 of the Income Tax Act, 1961 (hereinafter
\nreferred to as “the Act”) on 13th June,
\n2002 at the residential premises and business establishment of
\nMalpani Group, where number of documents and materials were dug out
\nand seized vide panchnama dated 13th June, 2002. On the
\nbasis thereof, notice was issued u\/s. 158BC of the Act and on due
\nadjudication Assessing Officer made addition of Rs. 2,27,97,492\/- on
\naccount of unaccounted expenses with regard to construction of
\nbungalow namely, Shree Niketan . Addition of Rs.49,27,440\/- was also
\nmade by way of unaccounted grey cloth stock.\n<\/p>\n
4.\tThis was challenged
\nbefore the Commissioner of Income Tax (A) which partly allowed the
\nappeal and  thereby directed set off against unidentified undisclosed
\nincome.\n<\/p>\n
5.\tWhen challenged before
\nthe Tribunal, it allowed the appeal of assessee-respondent and
\ndismissed the appeal of Revenue but  restricted addition of the
\ninvestment of construction of bungalow to the tune of Rs.10.00 Lakhs
\nonly and thereby confirmed the order of CIT(A).\n<\/p>\n
6.\tThe impugned order is
\nchallenged by proposing the aforementioned questions of law .\n<\/p>\n
7.\tLearned counsel Mrs.Mauna
\nBhatt has vehemently submitted before this Court that there is no
\nrational basis given by the Tribunal for reducing addition of Rs.
\n32.00 Lakhs to Rs.10.00 Lakhs and in absence thereof this reduction
\nmust not be uphold.\n<\/p>\n
8.\tHaving heard learned
\ncounsel Mrs.Mauna Bhatt appearing for the Revenue and on duly
\nconsidering the material evidence on record as well as examining the
\norders of adjudicating authorities  for the reasons to be followed
\nhereinafter,  the appeal requires  to be dismissed.\n<\/p>\n
9.\tAlthough the questions
\nare more than one, it is essentially one question which requires to
\nbe addressed to. Tribunal in the instant case  noted that the
\nAssessing Officer did not refer aspect of construction in question
\nto  the DVO. Assessing Officer also did not obtain any report for
\nunexplained expenditure made in the said bunglow. Total area of
\nbunglow was 22342 sq.feet which also includes area of parking and
\nbasement of bunglow to the tune of 9452 sq. ft.\n<\/p>\n
10.\tAfter elaborate
\ndiscussion, it was noted that there were two kinds of valuation
\nreports one for the purpose of availing bank loan  which was on
\nhigher side, and other valuation report was by one Shri  Rajnikant
\nTalia whose report was not considered. One  Shri Satish Shah  whose
\nvaluation report produced by the assessee had valued the cost of
\nconstruction at Rs.1,71,85,000\/-  where he had also given record of
\nconstruction cost of basement.\n<\/p>\n
11.\tAs can be noted by the
\nTribunal had chosen not to accept either of  the reports, of Shri
\nSatish Shah or that of Mr.K.O.Shah who had prepared the report for
\navailing the loan from the bank. Tribunal also noted that there was
\nno reference to the DVO. It estimated the addition of  Rs.10.00 Lakhs
\non adhoc basis towards the cost of construction and thereby orders of
\nCIT(A).\n<\/p>\n
12.\tAs can be seen from the
\ndetailed discussion of the Tribunal, basis taken is factual in
\nnature. Tribunal though has made estimation for calculating the
\naddition of Rs.10.00 Lakhs. It can be said that for reduction of said
\namount, no formula has been worked out in as much as elaborate
\ndiscussion on the facts are clearly indicative  that the  Tribunal
\ndid take note of prevalent condition for reduction of the amount.
\nThis Court finds no infirmity in the order of Tribunal warranting any
\ninterference. This Tax Appeal requires no further consideration and
\nhence is dismissed.\n<\/p>\n
   \t\t\t\t\t{Akil Kureshi, J.}<\/p>\n
{Ms.Sonia
\nGokani,J.}<\/p>\n
bina<\/p>\n
\t\t   \u00a0\u00a0\u00a0<\/p>\n
\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"
Gujarat High Court Commissioner vs The on 11 November, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/1543\/2010 4\/ 4 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1543 of 2010 ========================================================= COMMISSIONER OF INCOME TAX-II – Appellant(s) Versus HARIPRASAD MALPANI – Opponent(s) ========================================================= Appearance : MRS […]<\/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-111471","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"\nCommissioner vs The on 11 November, 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-the-on-11-november-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner vs The on 11 November, 2011 - 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