{"id":149376,"date":"2010-10-12T00:00:00","date_gmt":"2010-10-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-sahjanand-on-12-october-2010-2"},"modified":"2018-01-20T12:37:12","modified_gmt":"2018-01-20T07:07:12","slug":"commissioner-vs-sahjanand-on-12-october-2010-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-sahjanand-on-12-october-2010-2","title":{"rendered":"Commissioner vs Sahjanand on 12 October, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Sahjanand on 12 October, 2010<\/div>\n<div class=\"doc_author\">Author: K.A.Puj,&amp;Nbsp;Ms.Justice Harsha 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\nOJMCA\/134\/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\nMISC.\nCIVIL APPLICATION No. 134 of 2010\n \n\nIn\n\n\n \n\nTAX\nAPPEAL No. 230 of\n2007 \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX RAJKOT-I - Applicant(s)\n \n\nVersus\n \n\nSAHJANAND\nSHIPBREAKING CORPORATION - Respondent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nMANISH R 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 \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 H.N.DEVANI\n\t\t\n\t\n\n \n\nDate\n: 12\/10\/2010 \n\n \n\nORAL\nORDER<\/pre>\n<p>(Per :\n<\/p>\n<p>HONOURABLE MR.JUSTICE K.A.PUJ)<\/p>\n<p>The<br \/>\n\tapplicant\/original appellant has filed this application for<br \/>\n\trecalling of the order dated 05.09.2007 passed in Tax Appeal No.230<br \/>\n\tof 2007 and further praying for re-hearing of the Tax Appeal on<br \/>\n\tmerits.\n<\/p>\n<p>Heard<br \/>\n\tMrs. Mauna M. Bhatt, learned Standing Counsel appearing for the<br \/>\n\trevenue. She has submitted that the applicant has preferred Tax<br \/>\n\tAppeal No.230 of 2007 proposing to formulate the following<br \/>\n\tsubstantial question of law.\n<\/p>\n<p>\t Whether,<br \/>\n\ton the facts and circumstances of the case, the Appellate Tribunal<br \/>\n\twas right in reducing the concealed income for the purpose of<br \/>\n\tpenalty leviable under Section 271(1)(c) of the Income Tax Act?\n<\/p>\n<p>The<br \/>\n\tsaid Tax Appeal was disposed of by this Court on 05.09.2007.  She<br \/>\n\thas submitted that there is a mistake on the part of the Counsel<br \/>\n\tappearing for the applicant in submitting that the issue is<br \/>\n\tconcluded by the decision of the Hon&#8217;ble Apex Court in the case of<br \/>\n\tVirtual Soft Systems Ltd. Vs. CIT<br \/>\n\treported in 289 ITR 83.\n<\/p>\n<p>Mrs.\n<\/p>\n<p>\tBhatt further submitted that in the present case, the assessed<br \/>\n\tincome was determined at Rs.1,92,180\/- as against the returned loss<br \/>\n\tof Rs.6,30,439\/- i.e. there was a positive income which was assessed<br \/>\n\tto tax.  She has, therefore, submitted that the ratio laid down by<br \/>\n\tthe Hon&#8217;ble Apex Court in the above referred judgment is not<br \/>\n\tapplicable to the facts of the present case.  She has further<br \/>\n\tsubmitted that the penalty was levied on the ground that the<br \/>\n\topponent-assessee had admitted that records were fabricated,<br \/>\n\tdestroyed and mismanaged by the management. She has, therefore,<br \/>\n\tsubmitted that the order passed by this Court in the above referred<br \/>\n\tTax Appeal is required to be recalled and appeal may be heard afresh<br \/>\n\ton merits.\n<\/p>\n<p>We<br \/>\n\thave considered the submissions made by the learned Standing Counsel<br \/>\n\tappearing for the revenue and also perused the appeal memo as well<br \/>\n\tas the order passed earlier in the above referred Tax Appeal. The<br \/>\n\tTribunal while disposing of the appeal has clearly observed in its<br \/>\n\torder that while filing the return of income the assessee has not<br \/>\n\tclaimed any loss and has declared the income at Rs. NIL in the<br \/>\n\treturn. The income which is finally assessed, has to be treated as<br \/>\n\tconcealed income. The tax chargeable on such assessed income could<br \/>\n\thave been avoided by not filing the return  correctly and if the<br \/>\n\tassessee has not asked for the carry forward loss to be set off<br \/>\n\tagainst the future profit, this difference cannot be said to be<br \/>\n\tconcealed income.  The Tribunal, therefore, held that the penalty<br \/>\n\thas to be levied only against the concealed income, and CIT(A) is<br \/>\n\tjustified in giving direction to recompute the tax sought to be<br \/>\n\tevaded with respect of concealed income of Rs.92,180\/- and levy<br \/>\n\tpenalty at 100% on it.\n<\/p>\n<p>On<br \/>\n\tthe finding recorded by the Tribunal, we are of the view that the<br \/>\n\tquestion framed by this Court while disposing of the appeal, on the<br \/>\n\tbasis of the submissions made by the Counsel is not germane from the<br \/>\n\torder passed by the Tribunal and there is no question of applying<br \/>\n\tthe decision of the Hon&#8217;ble Apex Court in the case of Virtual<br \/>\n\tSoft Systems Ltd. Vs. CIT (supra). To that extent, the order passed<br \/>\n\tby this Court on 05.09.2007 in Tax Appeal No.230 of 2007 is required<br \/>\n\tto be modified.  However, looking to the direction given by the<br \/>\n\tTribunal, we are of the view that no substantial question of law can<br \/>\n\tbe said to have arisen out of the order of the Tribunal and hence<br \/>\n\twhile sustaining the order of dismissal, it is clarified that since<br \/>\n\tthe Tribunal has observed in its order that penalty has to be levied<br \/>\n\tonly on concealed income and CIT (A) was justified in giving<br \/>\n\tdirection to recompute the tax sought to be evaded with respect to<br \/>\n\tconcealed income of Rs.92,180\/- and to levy 100% on it, the same<br \/>\n\tdoes not require any interference by this Court and it does not give<br \/>\n\trise to any substantial question of law.\n<\/p>\n<p>\tWith this modification<br \/>\n\tin the order dated 05.09.2007, Miscellaneous Civil Application is<br \/>\n\taccordingly disposed off.\n<\/p>\n<p>(K.A.\n<\/p>\n<p>PUJ, J.)<\/p>\n<p>(HARSHA<br \/>\nDEVANI, J.)<\/p>\n<p>Pankaj<\/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 Sahjanand on 12 October, 2010 Author: K.A.Puj,&amp;Nbsp;Ms.Justice Harsha Devani,&amp;Nbsp; Gujarat High Court Case Information System Print OJMCA\/134\/2010 5\/ 5 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD MISC. CIVIL APPLICATION No. 134 of 2010 In TAX APPEAL No. 230 of 2007 ========================================================= COMMISSIONER OF INCOME TAX RAJKOT-I &#8211; Applicant(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-149376","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>Commissioner vs Sahjanand 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\/commissioner-vs-sahjanand-on-12-october-2010-2\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner vs Sahjanand on 12 October, 2010 - Free Judgements of Supreme Court &amp; 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