{"id":119638,"date":"2010-10-12T00:00:00","date_gmt":"2010-10-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/asst-vs-amod-on-12-october-2010"},"modified":"2018-06-21T07:35:38","modified_gmt":"2018-06-21T02:05:38","slug":"asst-vs-amod-on-12-october-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/asst-vs-amod-on-12-october-2010","title":{"rendered":"Asst vs Amod on 12 October, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Asst vs Amod on 12 October, 2010<\/div>\n<div class=\"doc_author\">Author: K.A.Puj,&amp;Nbsp;Honourable Ms.Justice H.N.Devani,&amp;Nbsp;<\/div>\n<pre>   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\n\n \n\n\n\t \n\nOJCA\/125\/2000\t 3\/ 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\nCIVIL\nAPPLICATION No. 125 of 2000\n \n\nWITH\n\n\n \n\nTAX\nAPPEAL No. 2209 of 2010\n \n\n \n======================================\n \n\nASST.\nCIT - Applicant\n \n\nVersus\n \n\nAMOD\nPETROCHEM (P) LTD. - Respondent\n \n\n====================================== \nAppearance\n: \nMR\nMANISH R BHATT, SENIOR COUNSEL WITH MRS. MAUNA M BHATT for\nApplicant. \nNone for\nRespondent. \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 K.A.PUJ\n\t\t\n\t\n\t \n\t\t \n\t\t\t \n\n \n\n\t\t\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\t \n\n \n\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS.JUSTICE H.N.DEVANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 12\/10\/2010 \nCOMMON ORAL ORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE K.A.PUJ)<\/p>\n<p>The<br \/>\n\tRevenue has filed this Civil Application for condonation of delay of<br \/>\n\t3 days in preferring Tax Appeal against the order of the Tribunal<br \/>\n\tdated 07.10.1999 for A.Y. No.1987   88 deleting the penalty levied<br \/>\n\tunder Section 271 (1) (c) of the Income Tax Act, 1961.\n<\/p>\n<p>In<br \/>\n\tthe Tax Appeal, the Revenue has proposed to formulate the following<br \/>\n\tsubstantial questions of law for the determination and consideration<br \/>\n\tof this Court :-\n<\/p>\n<p> Whether<br \/>\nthe Appellate Tribunal was justified in law and on facts in coming to<br \/>\nthe conclusion that no penalty under Section 271 (1) (c) of the Act<br \/>\ncould be imposed in respect of wrong claim of investment allowance<br \/>\namounting to Rs.4,17,943\/- and bogus claim of depreciation for an<br \/>\namount of Rs.5,51,233\/- even though the facts of the case clearly<br \/>\nsuggested that assessee had filed inaccurate particulars of income so<br \/>\nfar as both these items are concerned ?\n<\/p>\n<p>Heard<br \/>\n\tMr. M. R. Bhatt, learned Senior Standing Counsel appearing with Mrs.<br \/>\n\tMauna M. Bhatt, learned Standing Counsel for the Revenue.\n<\/p>\n<p>So<br \/>\n\tfar as the Civil Application is concerned, delay is of only 3 days<br \/>\n\tand normally, we should have condoned the delay after issuance of<br \/>\n\tnotice of rule to the respondent.  However, looking to the issue<br \/>\n\tinvolved in the Tax Appeal, we deem it fit not to issue any notice<br \/>\n\tin this Civil Application and dispose of the Civil Application as<br \/>\n\twell as Tax Appeal by this common order.\n<\/p>\n<p>So<br \/>\n\tfar as Tax Appeal is concerned, the case of the Revenue is that the<br \/>\n\tTribunal has wrongly arrived at the conclusion that no penalty under<br \/>\n\tSection 271 (1) (c) of the Act could be imposed in respect of wrong<br \/>\n\tclaim of investment allowance amounting to Rs.4,17,943\/- and bogus<br \/>\n\tclaim of appreciation for an amount of Rs.5,51,233\/- even though the<br \/>\n\tfacts of the case clearly suggested that the assessee had filed<br \/>\n\tinaccurate particulars of income so far as both these items are<br \/>\n\tconcerned.  It is also the case of the Revenue that against the<br \/>\n\tdeletion of the addition, appeal has been preferred by the Revenue<br \/>\n\tbefore this Court.  The machineries on which investment allowance<br \/>\n\tand depreciation originally claimed were withdrawn by the assessee<br \/>\n\tby filing revised return only after enquiries were made by the<br \/>\n\tdepartment.  The Revenue is, therefore, of the view that since the<br \/>\n\trevised return was filed only after the enquiry was made by the<br \/>\n\tAssessing Officer, it was liable to penalty under Section 271 (1)\n<\/p>\n<p>\t(c) of the Act.   The Tribunal has considered this aspect at great<br \/>\n\tlength and it was observed by the Tribunal that the assessee<br \/>\n\tcommitted a bonafide mistake by filing original returns.  Its<br \/>\n\tsubsequent conduct in admitting the true state of affairs should<br \/>\n\talso be considered as bonafide and no adverse inference should be<br \/>\n\tdrawn against the assessee for levy of penalty.  In addition to<br \/>\n\tthis, the Tribunal has further taken the note of the fact that the<br \/>\n\tpenalty order did not clearly establish or bring out that the<br \/>\n\tassessee deliberately concealed the particulars of income or<br \/>\n\tfurnished inaccurate particulars of income.  Both the Appellate<br \/>\n\tAuthorities have come to the conclusion that there was no question<br \/>\n\tof furnishing inaccurate particulars at any time.  Considering the<br \/>\n\tfacts and circumstances of the case and there being concurrent<br \/>\n\tfindings given by both the Appellate Authorities on facts, we do not<br \/>\n\tsee that any substantial question of law arises out of the order of<br \/>\n\tthe Tribunal.  Since the appeal itself does not warrant admission,<br \/>\n\tthere is no question of condoning the delay and hence, this Civil<br \/>\n\tApplication as well as Tax Appeal are accordingly dismissed.\n<\/p>\n<p>Office<br \/>\n\tis directed to give Pakka number to the Tax Appeal and thereafter it<br \/>\n\tmust be shown as disposed of in the record.\n<\/p>\n<p>\t\t\t\t\t\t\t\tSd\/-\n<\/p>\n<p>\t\t\t\t\t\t\t[K.\n<\/p>\n<p>A. PUJ, J.]<\/p>\n<p>\t\t\t\t\t\t\t\tSd\/-\n<\/p>\n<p>\t\t\t\t\t\t\t[HARSHA<br \/>\nDEVANI, J.]<\/p>\n<p>Savariya<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Asst vs Amod on 12 October, 2010 Author: K.A.Puj,&amp;Nbsp;Honourable Ms.Justice H.N.Devani,&amp;Nbsp; Gujarat High Court Case Information System Print OJCA\/125\/2000 3\/ 4 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD CIVIL APPLICATION No. 125 of 2000 WITH TAX APPEAL No. 2209 of 2010 ====================================== ASST. CIT &#8211; Applicant Versus AMOD PETROCHEM (P) [&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-119638","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 v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Asst vs Amod on 12 October, 2010 - 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\/asst-vs-amod-on-12-october-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Asst vs Amod on 12 October, 2010 - Free Judgements of Supreme Court &amp; 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