{"id":119338,"date":"1990-11-13T00:00:00","date_gmt":"1990-11-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-janki-saran-kailash-chand-on-13-november-1990-2"},"modified":"2016-08-08T08:23:45","modified_gmt":"2016-08-08T02:53:45","slug":"commissioner-of-income-tax-vs-janki-saran-kailash-chand-on-13-november-1990-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-janki-saran-kailash-chand-on-13-november-1990-2","title":{"rendered":"Commissioner Of Income-Tax vs Janki Saran Kailash Chand on 13 November, 1990"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs Janki Saran Kailash Chand on 13 November, 1990<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1991 188 ITR 808 All<\/div>\n<div class=\"doc_author\">Author: B P Reddy<\/div>\n<div class=\"doc_bench\">Bench: B J Reddy, V Mehrotra<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>B. P. Jeevan Reddy, C.J.<\/p>\n<p> 1. Under Section 256(2) of the Income-tax Act, 1961, the Tribunal has referred the following question :\n<\/p>\n<p>  &#8221; Whether, on the facts and in the circumstances of the case, there was evidence on record justifying the Tribunal&#8217;s finding that the assessee has discharged the onus under the Explanation to Section 271(1)(c) of the Income-tax Act, 1961 ?&#8221;\n<\/p>\n<p> 2. The assessee is a registered firm carrying on business as forest contractors. The assessment year concerned is 1969-70. In its trading account, the asessee disclosed sales of Rs. 12.77 lakhs with a gross profit of 10.62%. The Income-tax Officer was of the opinion that the percentage of profit was too low. He also found that the books of account maintained by the assessee were defective. He estimated the assessee&#8217;s sales at Rs. 13 lakhs and gross profit at 18% and, on that basis, made additions to the income disclosed by the assossee. On appeal, the Appellate Assistant Commissioner reduced the percentage of profit to 16% while confirming the estimate of sales. On further appeal, the Income-tax Appellate Tribunal reduced the percentage of gross profit to 15%.\n<\/p>\n<p> 3. Penalty proceedings were initiated under Section 271(1)(c) of the Act. They were referred to the Inspecting Assistant Commissioner under Section 274(2) of the Act. He levied a penalty of Rs. 81,000. On appeal, however, the Tribunal allowed the appeal holding that the assessee has discharged the burden which lay upon him to rebut the presumption arising from the fact that the returned income was less than 80% of the assessed income. We have perused the order of the Tribunal. The said finding cannot be said to be based on no evidence, though it is true that the reasoning of the Tribunal cannot be said to be very happy. Since the finding of the Tribunal is essentially one of fact, we cannot interfere with it unless we find that it is based on no evidence or is perverse.\n<\/p>\n<p> 4. Accordingly, the question referred is answered in the affimative, i.e., in favour of the assessee and against the department. No costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Commissioner Of Income-Tax vs Janki Saran Kailash Chand on 13 November, 1990 Equivalent citations: 1991 188 ITR 808 All Author: B P Reddy Bench: B J Reddy, V Mehrotra JUDGMENT B. P. Jeevan Reddy, C.J. 1. Under Section 256(2) of the Income-tax Act, 1961, the Tribunal has referred the following question : [&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":[9,8],"tags":[],"class_list":["post-119338","post","type-post","status-publish","format-standard","hentry","category-allahabad-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 Of Income-Tax vs Janki Saran Kailash Chand on 13 November, 1990 - 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-of-income-tax-vs-janki-saran-kailash-chand-on-13-november-1990-2\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income-Tax vs Janki Saran Kailash Chand on 13 November, 1990 - Free Judgements of Supreme Court &amp; 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