{"id":13053,"date":"2011-09-06T00:00:00","date_gmt":"2011-09-05T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-6-september-2011"},"modified":"2016-10-28T08:36:27","modified_gmt":"2016-10-28T03:06:27","slug":"commissioner-vs-unknown-on-6-september-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-6-september-2011","title":{"rendered":"Commissioner vs Unknown on 6 September, 2011"},"content":{"rendered":"
Gujarat High Court<\/div>\n
Commissioner vs Unknown on 6 September, 2011<\/div>\n
Author: Akil Kureshi, Gokani,<\/div>\n
  \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\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/952\/2010\t 5\/ 5\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. 952 of 2010\n \n\n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX - I - Appellant(s)\n \n\nVersus\n \n\nJAYENDRA\nK DOSHI - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \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\n \n \n\n\n \n\nDate\n: 06\/09\/2011 \n\n \n\n \nORAL\nORDER<\/pre>\n
(Per
\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n
Revenue is in appeal against the judgment of the Tribunal dated
\n7.8.09 raising following question for our consideration :\n<\/p>\n
“Whether
\nthe Appellate Tribunal is right in law  and on facts in confirming
\nthe order passed by CIT(A) in cancelling the penalty of
\nRS.56,97,551\/- levied u\/s.271(1)(c) of the Act ?”\n<\/p>\n
\tIssue
\npertains to  penalty under section 271(1)(c) of the Income Tax Act.
\nThe assessee was subject to search and seizure operations on
\n8.8.1990.  Statement of the assessee was recorded on 20.8.1990 under
\nsection 132.  Statement of the assessee under section 132(4) of the
\nAct was recorded on 11.10.1990 in which he disclosed undisclosed
\nincome of Rs.103.75 lacs.  The Assessing Officer, in addition to
\nframing assessment, also initiated penalty proceedings  and
\neventually subjected the assessee to penalty under section 271(1)(c)
\nof the Act.  The Assessee carried the issue in appeal.  CIT (Appeals)
\ndeleted the penalty.  Upon the Revenue approaching the Tribunal,  the
\nTribunal by the impugned  judgment rejected the Revenue’s appeal
\nthough on grounds different than those  recorded by the CIT
\n(Appeals).  The Tribunal was of the opinion that  the assessing
\nhaving made the declaration in  his statement under section 132(4) of
\nthe Act and also having paid the tax  was entitled to immunity
\nprovided by clause (2) of explanation 5 to section 271(1)(c) of the
\nAct.\n<\/p>\n
\tBefore
\nus, counsel for the Revenue  assailed  the orders  passed by the  CIT
\n(Appeals) as well as the Tribunal.  It was contended that
\npreviously, no return  was filed by   the assessee and even in the
\nreturns filed, the undisclosed income unearthed  during search
\noperations was not shown in such returns.\n<\/p>\n
\tWe
\nare,  however, of the opinion that the orders of the CIT (Appeals) as
\nwell as the Tribunal  require no interference.  As already noted,
\nthough for entirely different reasons, both the CIT (Appeals) as
\nwell as the Tribunal  were of the opinion that penalty cannot be
\nsustained.   We may  note that explanation 5  to section 271(1)(c)
\nprovides  as under:\n<\/p>\n
\t“Explanation
\n\t5: Where in the course of a search under section 132 before the 1st
\n\tday of June 2007,  the assessee is found to be the owner of any
\n\tmoney, bullion, jewellery or other valuable article or thing
\n\t(hereafter in this Explanation referred to as assets) and the
\n\tassessee claims that such assets have been acquired by him by
\n\tutilising (wholly or in part) his income,—\n<\/p>\n
\t(a)\tfor
\n\tany previous year which has ended before the date of the search, but
\n\tthe return of income for such year has not been furnished before the
\n\tsaid date or, where such return has been furnished before the said
\n\tdate, such income has not been declared therein; or<\/p>\n
\t(b)\tfor
\n\tany previous year which is to end on or after the date of the
\n\tsearch,<\/p>\n
\tthen,
\n\tnotwithstanding that such income is declared by him in any return of
\n\tincome furnished on or after the date of the search, he shall, for
\n\tthe purposes of imposition of a penalty under clause (c) of
\n\tsub-section (1) of this section, be deemed to have concealed the
\n\tparticulars of his income or furnished inaccurate particulars of
\n\tsuch income, [unless,–\n<\/p>\n
\t(1)\tsuch
\n\tincome is, or the transactions resulting in such income are
\n\trecorded,–\n<\/p>\n
\t(i)\tin
\n\ta case falling under clause (a), before the date of the search, and<\/p>\n
\t(ii)\tin
\n\ta case falling under clause (b), on or before such date,<\/p>\n
\tin
\n\tthe books of account, if any, maintained by him for any source of
\n\tincome or such income is otherwise disclosed to the [Chief
\n\tCommissioner or Commissioner] before the said date; or<\/p>\n
\t(2)\the,
\n\tin the course of the search, makes a statement under sub-section (4)
\n\tof section 132 that any money, bullion, jewellery or other valuable
\n\tarticle or thing found in his possession or under his control, has
\n\tbeen acquired out of his income which has not been disclosed so far
\n\tin his return of income to be furnished before the expiry of time
\n\tspecified in  sub-section (1) of section 139, and also specifies in
\n\tthe statement the manner in which such income has been derived and
\n\tpays the tax, together with interest, if any, in respect of such
\n\tincome.”\n<\/p>\n
\tFrom
\nthe said provision, it can be seen that in the situations described
\nin the explanation,  an assessee   for the purpose of section
\n271(1)(c) of the Act would be deemed to have  concealed  particulars
\nof his income or furnish inaccurate  particulars.   However, there
\nare two exclusion clauses to said explanation 5.  Clause 2 of said
\nexclusion provides that such deeming fiction will not arise if the
\nassessee in course of search makes  such statement under section
\n132(4) of the Act with respect  to money, bullion, jewelery or other
\nvaluable article or thing  found in  his possession or under his
\ncontrol that the same has been acquired out of is income which has
\nnot been disclosed so far  and also specifies in the statement the
\nmanner in which such income has been  acquired  and pays tax together
\nwith interest, if any, in respect of such income.  The Tribunal  gave
\nbenefit of  the said provision finding that the assessee  had made
\nnecessary statement under section 132(4) of the Act.  It is not the
\ncase of the Revenue that the assessee did not  either pay tax or
\ninterest on such disclosed income or that had not disclosed the
\nsource of income.  This being the position, the Tribunal was
\njustified  in holding that the ingredients of exclusion clause 2 to
\nexplanation 5 to section 271(1)(c) were satisfied.\n<\/p>\n
\tNo
\nquestion of law arises.  Tax Appeal is therefore,  dismissed.\n<\/p>\n
\t\t\t\t\t\t(Akil
\nKureshi J.)<\/p>\n
\t\t\t\t\t\t(Ms.Sonia
\nGokani, J.)<\/p>\n
(vjn)<\/p>\n
\t\t   \u00a0\u00a0\u00a0<\/p>\n
\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"
Gujarat High Court Commissioner vs Unknown on 6 September, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/952\/2010 5\/ 5 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 952 of 2010 ========================================================= COMMISSIONER OF INCOME TAX – I – Appellant(s) Versus JAYENDRA K DOSHI – Opponent(s) ========================================================= […]<\/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-13053","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"\nCommissioner vs Unknown on 6 September, 2011 - Free Judgements of Supreme Court & 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-6-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 6 September, 2011 - 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