{"id":142258,"date":"2011-03-29T00:00:00","date_gmt":"2011-03-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-revenue-on-29-march-2011"},"modified":"2017-02-18T09:29:04","modified_gmt":"2017-02-18T03:59:04","slug":"commissioner-vs-revenue-on-29-march-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-revenue-on-29-march-2011","title":{"rendered":"Commissioner vs Revenue on 29 March, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Revenue on 29 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\/1948\/2009\t 2\/ 2\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. 1948 of 2009\n \n\n \n \n=================================================\n \n\nCOMMISSIONER\nOF INCOME TAX-IV - Appellant(s)\n \n\nVersus\n \n\nVIDYA\nDECOR PVT LTD - Opponent(s)\n \n\n================================================= \nAppearance\n: \nMRS\nMAUNA M BHATT for Appellant(s) : 1, \nNone for Opponent(s) :\n1, \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\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 SONIA GOKANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 29\/03\/2011 \n\n \n\nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>1.\tRevenue<br \/>\nis in appeal against the judgment of the Tribunal dated 17.4.2009<br \/>\nraising following question for our consideration:-\n<\/p>\n<p>&#8220;Whether<br \/>\nthe Appellate Tribunal is right in law and on facts in modifying the<br \/>\norder passed by CIT(A) and thereby restricting the penalty of<br \/>\nRs.7,56,272\/- levied by the Assessing Officer<br \/>\nu\/s.271(1)(c) of the Income-Tax Act, 1961 to Rs.1,87,022\/-?&#8221;\n<\/p>\n<p>2.\tThe<br \/>\nissue pertains to penalty under Section 271(1)(c) of the Income Tax<br \/>\nAct, 1961. After quantum additions, the Assessing Officer imposed<br \/>\npenalty against the respondent assessee under the said provision,<br \/>\nwhich was upheld by CIT(Appeals). Assessee carried the issue further<br \/>\nbefore Income-Tax Appellate Tribunal (the Tribunal for short). The<br \/>\nTribunal by impugned judgment partly upheld the penalty but deleted<br \/>\nin part observing that no penalty can be imposed fully. Facts and<br \/>\ncircumstances are equally consistent with the hypothesis that the<br \/>\namount does not represent concealed income. The Tribunal, on facts,<br \/>\nfound that the assessee&#8217;s explanation was not found to be false and<br \/>\nno material was brought on record to show that explanations were not<br \/>\nreasonably acceptable. On these observations, the Tribunal deleted<br \/>\npenalty of Rs.7,20,000 and Rs.2,70,000\/- towards claim of deposits<br \/>\nand advances. Simultaneously, the Tribunal confirmed the penalty on<br \/>\nsum of Rs.3,25,256\/- regarding bogus purchases finding that the<br \/>\nexplanation of the assessee was not genuine.\n<\/p>\n<p>3.\tHaving<br \/>\nheard learned counsel for the Revenue and perusing the orders on<br \/>\nrecord, we see no reason to interfere with the order of the Tribunal<br \/>\nas the Tribunal has gone through the factual findings with respect to<br \/>\nreasonableness of the explanation of the assessee. Such factual<br \/>\nfindings not being perverse, do not give rise to any substantial<br \/>\nquestion of law. Tax Appeal is, therefore, dismissed.\n<\/p>\n<p>(Akil<br \/>\nKureshi, J. )<\/p>\n<p>(Ms.\n<\/p>\n<p>Sonia Gokani, J. )<\/p>\n<p>sudhir<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Commissioner vs Revenue on 29 March, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1948\/2009 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1948 of 2009 ================================================= COMMISSIONER OF INCOME TAX-IV &#8211; Appellant(s) Versus VIDYA DECOR PVT LTD &#8211; Opponent(s) ================================================= Appearance [&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-142258","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>Commissioner vs Revenue on 29 March, 2011 - Free Judgements of Supreme Court &amp; 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