{"id":151826,"date":"2011-10-04T00:00:00","date_gmt":"2011-10-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-4-october-2011"},"modified":"2017-09-28T05:47:04","modified_gmt":"2017-09-28T00:17:04","slug":"commissioner-vs-unknown-on-4-october-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-4-october-2011","title":{"rendered":"Commissioner vs Unknown on 4 October, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 4 October, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi, Gokani,<\/div>\n<pre>  \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\n\n \n\n\n\t \n\nTAXAP\/665\/2010\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. 665 of 2010\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-I - Appellant(s)\n \n\nVersus\n \n\nCOSMOS\nTRADING CO - 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: 04\/10\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MS JUSTICE SONIA GOKANI)<\/p>\n<p>Revenue<br \/>\n\thas challenged order of the Income Tax Appellate Tribunal dated<br \/>\n\t30.6.2009 proposing following questions of law for consideration of<br \/>\n\tthis Court :\n<\/p>\n<p>&#8220;Whether<br \/>\n\tthe Appellate Tribunal is right in law and on facts in restricting<br \/>\n\tthe addition to Rs.21,87,551\/- as against the addition made by the<br \/>\n\tAssessing Officer of Rs.43,09,476\/- on account of estimation of G.P.<br \/>\n\tAt the rate of 4%?&#8221;\n<\/p>\n<p>Heard<br \/>\n\tlearned counsel Mrs. Mauna Bhatt and perused the papers with her<br \/>\n\tassistance. It appears that for the assessment year 2003-2004, the<br \/>\n\tAssessing officer had issued a show cause notice to the assessee as<br \/>\n\tto why gross profit should not be estimated at the rate of 9.23% of<br \/>\n\tgross sales receipts. Considering various discrepancies and finding<br \/>\n\tthat there were no genuine confirmation, the Assessing Officer had<br \/>\n\tmade estimation of gross profit rate at 4% of gross receipts and<br \/>\n\tthereby had added sum of Rs.43 lakhs(rounded up). This was<br \/>\n\tchallenged before the CIT(Appeals) which restricted the addition to<br \/>\n\t0.5% of gross receipts, allowing relief of Rs.32 lakhs(rounded up)<br \/>\n\tto the assessee. Against this order when the Department preferred<br \/>\n\tappeal before the Tribunal, it noted that since some of the<br \/>\n\tcreditors  had not been verified, the Assessing Officer was<br \/>\n\tjustified in estimating the gross profit but, at the same time, the<br \/>\n\tbooks of account of the assessee were not reliable. It also further<br \/>\n\theld that CIT(Appeals) was not justified in holding that the book<br \/>\n\tresult could not be rejected only on the ground that some of the<br \/>\n\tcreditors were not verifiable. Tribunal noted that books of assessee<br \/>\n\tthough could not be relied since some of the transactions carried<br \/>\n\tout cannot be verified,  but at the same time the ratio of 4%<br \/>\n\testimated by the Assessing Officer was not justified. It was also of<br \/>\n\tthe opinion that addition should be at lower rate of 0.5%.<br \/>\n\tConsidering the entire gamut of facts, it concluded that gross<br \/>\n\tprofit addition should be made at 1% instead of 0.5% and thereby<br \/>\n\tretained sum of Rs.21,87,55,123\/- .\n<\/p>\n<p>As<br \/>\n\tcan be seen from the discussion of the Tribunal issue is essentially<br \/>\n\tbased on facts. Although Tribunal has mainly upheld the order of the<br \/>\n\tAssessing Officer by saying that stand taken by CIT(Appeals) was not<br \/>\n\tjustifiable, however, instead of confirming 4% of estimated gross<br \/>\n\tprofit, Tribunal has given its own reasons for reducing said gross<br \/>\n\tprofit rate to 1%. Having done so, on the basis of material made<br \/>\n\tavailable before the Tribunal and as entire issue being essentially<br \/>\n\tbased on facts, no interference in opinion of this Court is<br \/>\n\trequired. 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>(raghu)<\/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 Unknown on 4 October, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/665\/2010 3\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 665 of 2010 ========================================================= COMMISSIONER OF INCOME TAX-I &#8211; Appellant(s) Versus COSMOS TRADING CO &#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-151826","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 v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Unknown on 4 October, 2011 - Free Judgements of Supreme Court &amp; 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