{"id":152324,"date":"2011-04-05T00:00:00","date_gmt":"2011-04-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-5-april-2011-4"},"modified":"2015-11-11T16:31:21","modified_gmt":"2015-11-11T11:01:21","slug":"commissioner-vs-unknown-on-5-april-2011-4","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-5-april-2011-4","title":{"rendered":"Commissioner vs Unknown on 5 April, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 5 April, 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\/1829\/2009\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. 1829 of 2009\n \n\n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-IV - Appellant(s)\n \n\nVersus\n \n\nSHAH\nALLOYS LTD - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nMR BHATT, SR. ADV. WITH MRS MAUNA M BHATT\nfor\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: 05\/04\/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 of the Tribunal dated 26th<br \/>\nSeptember 2008 raising following questions for our consideration:\n<\/p>\n<p>&#8220;1.\n<\/p>\n<p> Whether  the Appellate Tribunal is right in law and on facts in<br \/>\nreversing the order passed by CIT(A) in allowing the claim of<br \/>\ndeduction u\/s.80IA on the interest amounting to Rs.76,90,674\/-<br \/>\nreceived  on margin money?&#8221;\n<\/p>\n<p>2.\tWhether<br \/>\nthe Appellate Tribunal is right in law and on  facts in reversing<br \/>\nthe order passed by CIT(A) in allowing the claim of deduction<br \/>\nu\/s.80IA on the profit without accounting for the loss suffered in<br \/>\nplate mill against the profit earned in general unit and power unit?\n<\/p>\n<p>3.\tWhether<br \/>\nthe Appellate Tribunal is right in law and on facts in reversing the<br \/>\norder passed by CIT(A) in allowing the claim  of depreciation of<br \/>\nRs.21,62,392\/- on two items  of plant and machinery purchased  during<br \/>\nthe year  without production of bills?&#8221;\n<\/p>\n<p>\tWith<br \/>\nrespect to question No.1, counsel for the Revenue submitted that the<br \/>\nTribunal erred in allowing the claim  of deduction under section 80IA<br \/>\nof the Act in favour of the  assessee  nor applied the ratio  in the<br \/>\ncase reported in 262 ITR 278.  He submitted that on similar issues,<br \/>\nother tax appeals are also admitted.  In view of the above<br \/>\nsubmissions, in our view, this question is required to be considered.\n<\/p>\n<p>\tWith<br \/>\nrespect to question No.2, we find  that the same does not arise out<br \/>\nof the judgment of the Tribunal.  We notice that with respect to the<br \/>\nclaim of the assessee for deduction under section 80IA  on profit<br \/>\nwithout accounting for the loss suffered in  plate mill  against the<br \/>\nprofit earned in general unit and power unit, issue was decided in<br \/>\nfavour of the Revenue by the CIT (Appeals).  In further  appeal by<br \/>\nthe assessee, the Tribunal also concurred with the  view of the CIT<br \/>\n(Appeals).  In that view of the matter, the issue being decided in<br \/>\nfavour of the Revenue, question does not  arise.\n<\/p>\n<p>\tWith<br \/>\nrespect to question No.3, we find that  the same has been discussed<br \/>\nby the Tribunal in the impugned order, conclusion of which are as<br \/>\nfollows:-\n<\/p>\n<p>&#8220;22.\n<\/p>\n<p> After careful consideration of the rival submissions,  facts and<br \/>\ncircumstances of the case and the fact that the assessee was<br \/>\ncontinuously making purchases of various machineries from both the<br \/>\nparties under reference and also having gone through the requirement<br \/>\nof provisions of 32 of the Act, we are of  the opinion that it is the<br \/>\navailability of machines (physically) and use of the same for<br \/>\nassessee&#8217;s business during the previous year which are relevant for<br \/>\nallowing assessee&#8217;s claim  of depreciation.  If the Revenue had any<br \/>\ndoubt with respect to existence of the machinery itself or its use,<br \/>\nit was incumbent upon it either to  bring sufficient evidence on<br \/>\nrecord  to prove that machines under reference was not available with<br \/>\nthe assessee and had not been used for assessee&#8217;s business  or to<br \/>\nallow the assessee  an opportunity to establish the existence of the<br \/>\nmachinery with it as well as  user of the same was in assessee&#8217;s<br \/>\nbusiness, but in the present case, nothing is on record on this<br \/>\naccount.&#8221;\n<\/p>\n<p>We<br \/>\nfind that the entire issue is factual in nature.  When the<br \/>\ngenuineness of the transaction is not seriously in dispute, only on<br \/>\nthe ground that  few sundry bills were not produced, the Tribunal<br \/>\nhaving ruled in favour  of the assessee, in our opinion, no<br \/>\nsubstantial question of law  is arising.\n<\/p>\n<p>\tIn<br \/>\nthe result, the tax appeal is admitted for consideration of question<br \/>\nNo.1 alone.\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 Commissioner vs Unknown on 5 April, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1829\/2009 3\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1829 of 2009 ========================================================= COMMISSIONER OF INCOME TAX-IV &#8211; Appellant(s) Versus SHAH ALLOYS 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-152324","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 Unknown on 5 April, 2011 - 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-unknown-on-5-april-2011-4\" \/>\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 5 April, 2011 - Free Judgements of Supreme Court &amp; 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