{"id":111710,"date":"2011-07-19T00:00:00","date_gmt":"2011-07-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-19-july-2011"},"modified":"2017-07-24T05:38:10","modified_gmt":"2017-07-24T00:08:10","slug":"commissioner-vs-unknown-on-19-july-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-19-july-2011","title":{"rendered":"Commissioner vs Unknown on 19 July, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 19 July, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi, Gokani,<\/div>\n<pre>  \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\/804\/2010\t 3\/ 3\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. 804 of 2010\n \n\nwith\n\n\n \n\nTAX\nAPPEAL No. 805 of 2010\n \n\n \n=========================================\n\n\n \n\nCOMMISSIONER\nOF INCOME TAX - IV - Appellant(s)\n \n\nVersus\n \n\nM\/S\nNABROS - Opponent(s)\n \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\nDate\n: 19\/07\/2011 \n\n \n\n \nCOMMON\nORAL ORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>1.\tRevenue<br \/>\nhas challenged judgement of the Income Tax Appellate Tribunal dated<br \/>\n20.11.2009 raising following two questions for our consideration:\n<\/p>\n<p>&#8220;A.\t\tWhether<br \/>\nthe Appellate Tribunal is right in law and on facts in reversing the<br \/>\norder passed by CIT (A) and thereby deleting the addition of Rs.<br \/>\n15,03,885\/- out of total addition of Rs. 30,70,018\/- made by the<br \/>\nAssessing Officer on account of diversion of profit?\n<\/p>\n<p>B.\t\tWhether<br \/>\nthe Appellate Tribunal is right in law and on facts in reversing the<br \/>\norder the order passed by CIT(A) and thereby deleting the<br \/>\ndisallowance to                Rs. 8,79,100\/- out of total<br \/>\ndisallowance of Rs. 18,82,700\/- made by the Assessing Officer on<br \/>\naccount of tyre purchases?&#8221;\n<\/p>\n<p>2.\tWe<br \/>\nhave heard learned counsel for the revenue and perused the orders on<br \/>\nrecord.\n<\/p>\n<p>3.\tWith<br \/>\nrespect to question No. B, we find that the same is based primarily<br \/>\non facts. The Tribunal having come to factual conclusion on the basis<br \/>\nof evidence on record, we do not see no questions of law arises. We<br \/>\nalso noticed that Tribunal opined that the additions made by the<br \/>\nAssessing Officer and confirmed by the CIT(A) were on the basis of<br \/>\nsurmises and conjectures without any supporting materials or evidence<br \/>\non record. In that view of the matter, so far as question B is<br \/>\nconcerned, we are not inclined to entertain the same.\n<\/p>\n<p>4.\tWith<br \/>\nrespect to question No. A, counsel for the revenue drew our attention<br \/>\nto the order of the Tribunal and particularly the observations made<br \/>\nin para 5.2 thereof which reads as under:\n<\/p>\n<p>&#8220;5.2\t\tWe<br \/>\nnoted that in fact the total vehicles employed for the job work were<br \/>\n15 and 14 as observed by the AO, out of which 6 vehicles belonged to<br \/>\nM\/s. Nabros i.e. assessee and 9(nine) vehicles belonged to NTPL. No<br \/>\ndoubt, the total freight receipt by NTPL is Rs. 69,69,000\/-. The AO<br \/>\nworked out the average freight receipt per vehicle and on that basis<br \/>\ncalculated the receipt of 6 vehicles what ought to have been received<br \/>\nby M\/s. Nabros, the assessee amounting to                       Rs.<br \/>\n13,60,800\/- made and on that basis since the assessee accounted for<br \/>\nRs. 8,60,000\/- made the addition of Rs. 5,00,800\/- which was<br \/>\nconfirmed by the CIT(A). We have gone through the details of the<br \/>\nvehicles and the list of items which have been transported by the<br \/>\nassessee from Kandla and Kevadia as given in pages 4 &amp; 5. The<br \/>\nactual receipt of freight by NTPL in respect of 6 vehicles belonging<br \/>\nto M\/s. Nabros is Rs. 7,25,000\/- and not Rs. 13,60,800\/- as has been<br \/>\nassumed by the AO. The assessee has received the sum of         Rs.<br \/>\n8,60,000\/- against the actual freight receipt by NTPL at Rs.<br \/>\n7,25,000\/-. On this basis, we are of the view that no addition<br \/>\ncan be made as the assessee has not received the freight much more<br \/>\nthan what has been actually received by NTPL. We, therefore, delete<br \/>\nthe addition of Rs. 5,00,800\/-.&#8221;\n<\/p>\n<p>5.\tCounsel<br \/>\nfor the revenue submitted that the observations of the Tribunal that<br \/>\nactual receipt freight by NTPL in respect of six vehicles belonging<br \/>\nto the assessee was       Rs. 7,25,000\/- and not Rs. 13,60,800\/- as<br \/>\nadopted by the AO, is an apparent error since there is no evidence to<br \/>\ncome to such a conclusion particularly in pages 4 and 5 of the list<br \/>\nsupplied by the assessee and perused by the Tribunal.\n<\/p>\n<p>6.\tIf<br \/>\nthis be the case, it would be open for the revenue  to approach the<br \/>\nTribunal for rectification of the order.          If such application<br \/>\nis filed, the same may be considered on merits considering that the<br \/>\nrevenue had pursued the present tax appeals which were filed in time.<br \/>\nWith above observations, the Tax Appeals are disposed of.\n<\/p>\n<p>[AKIL<br \/>\nKURESHI, J.]<\/p>\n<p>[SONIA<br \/>\nGOKANI, J.] <\/p>\n<p>JYOTI<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Commissioner vs Unknown on 19 July, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/804\/2010 3\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 804 of 2010 with TAX APPEAL No. 805 of 2010 ========================================= COMMISSIONER OF INCOME TAX &#8211; IV &#8211; Appellant(s) [&hellip;]<\/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-111710","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Unknown on 19 July, 2011 - Free Judgements of Supreme Court &amp; 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