{"id":115493,"date":"2011-09-21T00:00:00","date_gmt":"2011-09-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-21-september-2011"},"modified":"2015-05-25T22:22:38","modified_gmt":"2015-05-25T16:52:38","slug":"commissioner-vs-unknown-on-21-september-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-21-september-2011","title":{"rendered":"Commissioner vs Unknown on 21 September, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 21 September, 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\/1435\/2010\t 1\/ 1\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. 1435 of 2010\n \n\n=========================================\n\n\n \n\nCOMMISSIONER\nOF INCOME TAX - I - Appellant(s)\n \n\nVersus\n \n\nSATYANAYAN\nSHARMA - Opponent(s)\n \n\n=========================================\n \nAppearance : \nMR\nKUNAN B NAIK 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: 21\/09\/2011 \n\n \n\nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>\tAppeal<br \/>\nis admitted for consideration of following substantial questions of<br \/>\nlaw:\n<\/p>\n<p>&#8220;[i]\tWhether<br \/>\non the facts and in the circumstances of the case and in law, the<br \/>\nHon&#8217;ble ITAT was right in upholding the order of CIT(A) who has<br \/>\ndeleted the additions made by the A O having convinced  that the<br \/>\nstatement u\/s. 132(4) of the IT Act constitute an evidence and can<br \/>\nbecome the basis for addition in the assessment unless contrary<br \/>\nmaterial is brought on record?\n<\/p>\n<p>[ii]\tWhether,<br \/>\non the facts and in the circumstances of the case, the Income Tax<br \/>\nAppellate Tribunal is right in law in deleting the additions,<br \/>\ntotaling to Rs. 10,56,000\/- made by the Assessing Officer on account<br \/>\nof undisclosed investment made by the assessee in his flats, offices<br \/>\nand shops?&#8221;\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 21 September, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/1435\/2010 1\/ 1 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1435 of 2010 ========================================= COMMISSIONER OF INCOME TAX &#8211; I &#8211; Appellant(s) Versus SATYANAYAN SHARMA &#8211; Opponent(s) ========================================= Appearance [&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-115493","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 21 September, 2011 - Free Judgements of Supreme Court &amp; 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-21-september-2011\" \/>\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 21 September, 2011 - Free Judgements of Supreme Court &amp; 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