{"id":120774,"date":"2011-02-22T00:00:00","date_gmt":"2011-02-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/joint-vs-revenue-on-22-february-2011"},"modified":"2016-11-14T04:08:59","modified_gmt":"2016-11-13T22:38:59","slug":"joint-vs-revenue-on-22-february-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/joint-vs-revenue-on-22-february-2011","title":{"rendered":"Joint vs Revenue on 22 February, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Joint vs Revenue on 22 February, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&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\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/1226\/2009\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. 1226 of 2009\n \n\n \n=========================================================\n\n \n\nJOINT\nCOMMISSIONER OF INCOME TAX (ASSESSMENT) - Appellant(s)\n \n\nVersus\n \n\nB\nD PATEL &amp; CO - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nKM PARIKH 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\n \n \n\n\n \n\nDate\n: 22\/02\/2011 \n\n \n\nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>\tRevenue<br \/>\nis in appeal against judgment dated 7.11.07 of the Tribunal to the<br \/>\nextent  the same is against the Revenue. Short facts are as follows:\n<\/p>\n<p>\tRespondent-assessee<br \/>\nhad accepted  series of loans during the relevant assessment year all<br \/>\nexceeding Rs.20,000\/- in cash. Such loans from various sources  being<br \/>\nin cash and in excess of Rs.20,000\/- was not permitted under section<br \/>\n269-SS of the Income Tax Act, 1961.  Assessing Officer, therefore,<br \/>\nimposed penalty on the assessee under section 271D of the Act. The<br \/>\nassessee carried the issue in appeal. CIT (Appeals) allowed the<br \/>\nappeal, reversed the order of  the AO and set aside the penalty.<br \/>\nRevenue carried the issue further before the Tribunal.  The Tribunal<br \/>\nthough substantially  allowed the appeal and reversed the order of<br \/>\nthe CIT (Appeals) and reinforced the penalty imposed by the Assessing<br \/>\nOfficer with respect to loans received by the assessee from various<br \/>\nfinanciers, with respect to different loans totaling Rs.4,42,000\/-<br \/>\naccepted by the assessee from HUF of the partners of the assessee<br \/>\nfirm, upheld the deletion of penalty.\n<\/p>\n<p>\tCounsel<br \/>\nfor the appellant vehemently contended that the Tribunal erred in<br \/>\ndrawing a distinction  between two situations when facts were<br \/>\notherwise identical.  He submitted that if the penalty for loans<br \/>\naccepted from individual financiers  was found to be opposed to<br \/>\nsection 269-SS, it is difficult  to appreciate how the Tribunal<br \/>\ndeleted penalty for the loans accepted from the HUF of the partners<br \/>\nof the assessee.  He submitted that the HUF  and individual partners<br \/>\nbeing two separate entities, section 269-SS squarely apply.  Penalty<br \/>\nwas therefore  leviable under section  271D.\n<\/p>\n<p>\tFrom<br \/>\nthe perusal of the orders on record, we however, find that neither<br \/>\nthe Assessing Officer nor the CIT (Appeals)  nor the Tribunal doubted<br \/>\nthe genuineness of the transactions.   It is not  the case of the<br \/>\nRevenue  that such loans were never advanced.  Further, the assessee<br \/>\nhad also shown justification for accepting cash loans stating that<br \/>\nreceiving cheques, depositing  in the bank and then making payments<br \/>\nwould consume considerable time.  The assessee was in the business of<br \/>\nconstruction requiring  urgent payment for its construction work and<br \/>\nlabour charges.  The Tribunal was  also of the opinion that section<br \/>\n273B permitted  the Assessing Officer to waive the penalty if it is<br \/>\nfound that the assessee had shown sufficient reasons  for accepting<br \/>\nsuch loans in cash.  Reference was also made to the decision of the<br \/>\nApex Court in the case of  Assistant Director of Inspection v.<br \/>\nKm. A.B.Shanthi, 255 ITR 258 wherein the vires of statutory<br \/>\nprovisions in question were upheld relying on the provisions of<br \/>\nsection 273B  giving discretion  under certain circumstances not to<br \/>\nimpose penalty.\n<\/p>\n<p>\tWe<br \/>\nare of the view that the Tribunal  committed no error particularly<br \/>\nwhen the loan transactions were not in doubt and the loans were<br \/>\nreceived from HUF of the partners of the firm  and when justification<br \/>\nwas shown for accepting such loans in cash instead of cheque.  No<br \/>\nquestion of law arises  for consideration in this appeal.  The appeal<br \/>\nis therefore dismissed.\n<\/p>\n<p>\t\t\t\t\t\t(Akil<br \/>\nKureshi, J.)   <\/p>\n<p>\t\t\t\t\t\t(Ms.Sonia<br \/>\nGokani, J.)<\/p>\n<p>(vjn)<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Joint vs Revenue on 22 February, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1226\/2009 3\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1226 of 2009 ========================================================= JOINT COMMISSIONER OF INCOME TAX (ASSESSMENT) &#8211; Appellant(s) Versus B D PATEL &amp; CO &#8211; [&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-120774","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>Joint vs Revenue on 22 February, 2011 - Free Judgements of Supreme Court &amp; 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