{"id":141673,"date":"2011-03-01T00:00:00","date_gmt":"2011-02-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/i-vs-unknown-on-1-march-2011"},"modified":"2017-10-02T11:50:55","modified_gmt":"2017-10-02T06:20:55","slug":"i-vs-unknown-on-1-march-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/i-vs-unknown-on-1-march-2011","title":{"rendered":"I vs Unknown on 1 March, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">I vs Unknown on 1 March, 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\/1385\/2009\t 4\/ 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\nTAX\nAPPEAL No. 1385 of 2009\n \n\n \n \n=========================================================\n\n \n\nI\nT O WARD 5(3) BARODA - Appellant(s)\n \n\nVersus\n \n\nMANOHAR\nMETAL CORPORATION - 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: 01\/03\/2011 \n\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 the judgment dated 20th October 2008<br \/>\npassed by the ITAT raising following questions of law:\n<\/p>\n<p>&#8220;Whether<br \/>\non the facts and in the circumstances of the case, the Appellate<br \/>\nTribunal  was right in law in confirming the addition of 25% of bogus<br \/>\npurchases purported to have been made from non-existent parties?&#8221;\n<\/p>\n<p>\t\t\tAlternatively<\/p>\n<p>&#8220;Whether<br \/>\non the facts and in the circumstances of the case, the Appellate<br \/>\nTribunal was right in law in modifying order of the CIT(A) and<br \/>\nissuing direction  to the A.O. To consider  disallowance of 25% on<br \/>\nsuch bogus purchases in spite of holding that purchases in question<br \/>\nshown in the books of accounts are bogus?&#8221;\n<\/p>\n<p>\tCertain<br \/>\npurchases stated to have been made by the assessee were doubted by<br \/>\nthe Assessing  Officer. Though sufficient opportunity was given,<br \/>\nassessee failed to establish the genuineness of such purchases, did<br \/>\nnot produce further proof and  could not bring parties before the<br \/>\nAssessing Officer.  Assessing Officer, therefore held that such<br \/>\npurchases to the extent of Rs.6,06,484\/- were bogus purchases.  The<br \/>\nAssessing Officer, therefore, added the entire amount in the income<br \/>\nof the assessee.\n<\/p>\n<p>\tThe<br \/>\nassessee appealed against the decision of the Assessing Officer. CIT<br \/>\n(Appeals), though found that the purchase was bogus decided to add<br \/>\nonly 30% thereof in the income of the assessee i.e. Rs.1,81,945\/- and<br \/>\ngranted relief to the extent of Rs.4,24,539\/-.  This was primarily on<br \/>\nthe basis that though the purchases were not genuine, payments were<br \/>\nmade by cheque from explained funds of the business. CIT (Appeals)<br \/>\nheld that the argument of the Assessing Officer that suppliers have<br \/>\nbeen  paid out of unexplained funds is not tenable and that the<br \/>\nentire payments were made from the books.  CIT (Appeals), therefore,<br \/>\nobserved that only one presumption was possible, i.e. materials were<br \/>\npurchased from open market incurring cash payment and bills were<br \/>\ntaken from paper concerns like Girnar Sales Corporation or Shiv Metal<br \/>\nCorporation.\n<\/p>\n<p>\tIssue<br \/>\nwas carried in appeal by the assessee as well as by the Revenue.  The<br \/>\nTribunal dismissed the appeal of the revenue  while partially<br \/>\nallowing the appeal of the assessee  reducing the addition to 25% of<br \/>\nthe disputed amount. Thereupon, Revenue is in appeal before this<br \/>\nCourt.\n<\/p>\n<p>\tUpon<br \/>\nperusal of the orders on record with the assistance of the learned<br \/>\ncounsel for the Revenue, we find that though the purchases were<br \/>\nbelieved to be bogus, CIT (Appeals) found that payments were made<br \/>\nfrom disclosed sources.  CIT (Appeals) was, therefore, of the opinion<br \/>\nthat such purchases would have been  made from other individuals  but<br \/>\nbills might have been obtained from recognized parties.  On that<br \/>\nbasis, CIT (Appeals) was pleased to partially allow the appeal of the<br \/>\nassessee as stated above.  The Tribunal relying on its previous<br \/>\njudgment reduced   further to the extent of 25%.\n<\/p>\n<p>\tThough<br \/>\nwe find that the counsel for the Revenue may not be entirely<br \/>\ninaccurate in contending that the Tribunal replaced the formula<br \/>\nadopted by the CIT (Appeals) of 30% by replacing 25% without<br \/>\nelaborate reasons, we are  broadly in agreement with the conclusion<br \/>\nof the Tribunal. Counsel for the Revenue has placed reliance on a<br \/>\ndecision of the Delhi High Court in the case of CIT  v. La<br \/>\nMedicane, 250 ITR 575, the said decision was, however, in the<br \/>\nbackground of the facts  where purchases were made from undisclosed<br \/>\nsource by the assessee.     We do not find any question of law<br \/>\narising in this appeal.  The appeal is 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 I vs Unknown on 1 March, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1385\/2009 4\/ 4 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1385 of 2009 ========================================================= I T O WARD 5(3) BARODA &#8211; Appellant(s) Versus MANOHAR METAL CORPORATION &#8211; Opponent(s) ========================================================= [&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-141673","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>I vs Unknown on 1 March, 2011 - Free Judgements of Supreme Court &amp; 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