{"id":159160,"date":"2010-10-25T00:00:00","date_gmt":"2010-10-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-25-october-2010"},"modified":"2015-07-23T00:18:26","modified_gmt":"2015-07-22T18:48:26","slug":"commissioner-vs-unknown-on-25-october-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-25-october-2010","title":{"rendered":"Commissioner vs Unknown on 25 October, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 25 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\nTAXAP\/974\/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. 974 of\n2009 \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-II - Appellant(s)\n \n\nVersus\n \n\nJAYENDRAKUMAR\nHIRALAL KHARAWALA PRIVATE LIMITED - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR.\nMANISH R. BHATT WITH MRS\nMAUNA M BHATT for\nAppellant \nNone for\nOpponent \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 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 HARSHA DEVANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 25\/10\/2010 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE K.A.PUJ)<\/p>\n<p>The<br \/>\n\tappellant-revenue has filed this Tax Appeal under Section 260-A of<br \/>\n\tthe Income Tax Act, 1961 for assessment year 1993-94, proposing to<br \/>\n\tformulate the following substantial question of law for<br \/>\n\tdetermination and consideration of this Court.\n<\/p>\n<p> Whether<br \/>\n\tthe Appellate Tribunal is right in law and on facts in confirming<br \/>\n\tthe order passed by the CIT(A) in reducing the addition made on<br \/>\n\taccount of valuation of closing stock of work-in-progress from<br \/>\n\tRs.10,87,213\/- to Rs.1,02,052\/-?\n<\/p>\n<p>Heard<br \/>\n\tMr. Manish R. Bhatt, learned Senior Counsel appearing with Mrs.<br \/>\n\tMauna M. Bhatt for the revenue and perused the orders passed by the<br \/>\n\tauthorities below.\n<\/p>\n<p>The<br \/>\n\tbrief facts giving rise to this Tax Appeal are that the assessee<br \/>\n\tfiled the return of income on 27.12.1993 showing loss of<br \/>\n\tRs.37,392\/-.  The assessment was completed under Section 143(3) of<br \/>\n\tthe Act on 25.03.1996 determining the total income at Rs.17,12,419\/-<br \/>\n\tas against the returned loss of Rs.37,392\/-. While finalizing the<br \/>\n\tassessment, the Assessing Officer made additions\/disallowances to<br \/>\n\tthe returned income with regard to under valuation of work in<br \/>\n\tprogress of Rs.10,87,213\/-.\n<\/p>\n<p>Being<br \/>\n\taggrieved by the said order of the Assessing Officer, the assessee<br \/>\n\tpreferred an appeal before CIT(A), who after calling for the Remand<br \/>\n\tReport from the Assessing Officer, granted relief to the assessee,<br \/>\n\tin respect of under valuation of work in progress to the extent of<br \/>\n\tRs.9,85,161\/-.\n<\/p>\n<p>Being<br \/>\n\taggrieved by the said order of CIT(A), the revenue preferred second<br \/>\n\tappeal before the Tribunal and the Tribunal vide its order dated<br \/>\n\t08.06.2007 restricted the addition on account of under valuation of<br \/>\n\t work in progress  at Rs.3,63,300\/- as against the addition<br \/>\n\tsustained by the CIT(A) at Rs.1,02,053\/-.\n<\/p>\n<p>Mr.\n<\/p>\n<p>\tBhatt has submitted that the Assessing Officer had submitted a<br \/>\n\tdetailed Remand Report to the CIT(A). Despite this fact, the CIT(A)<br \/>\n\thas granted relief to the assessee to the extent of under valuation<br \/>\n\tof work in progress of Rs.9,85,161\/-. Though, the Tribunal has<br \/>\n\tpartly allowed the appeal filed by the revenue and restricted the<br \/>\n\taddition on account of under valuation of work in progress at<br \/>\n\tRs.3,63,300\/-, the Assessing Officer&#8217;s order has not been restored<br \/>\n\tby the appellate authority and hence the present Tax Appeal is filed<br \/>\n\tby the revenue.\n<\/p>\n<p>Having<br \/>\n\tconsidered the submissions<br \/>\n\tof Mr. Bhatt and having gone through the order passed by the<br \/>\n\tTribunal, we are of the view that the Tribunal has properly<br \/>\n\tconsidered the controversy<br \/>\n\tbetween the assessee and revenue, and after properly applying its<br \/>\n\tmind  on the basis of the material available on record,<br \/>\n\tappropriately modified the order passed by the CIT(A). It can not<br \/>\n\ttherefore, be said that the Tribunal&#8217;s order is based on any<br \/>\n\tnon-application of mind or any perversity. Since the finding of<br \/>\n\tfacts arrived at by the Tribunal are based on material available on<br \/>\n\trecord, no substantial question of law arises out of the order of<br \/>\n\tthe Tribunal. We, therefore, summarily dismiss this Tax Appeal.\n<\/p>\n<p>(K.A.\n<\/p>\n<p>\tPUJ, 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 Unknown on 25 October, 2010 Author: K.A.Puj,&amp;Nbsp;Ms.Justice Harsha Devani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/974\/2009 4\/ 4 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 974 of 2009 ========================================================= COMMISSIONER OF INCOME TAX-II &#8211; Appellant(s) Versus JAYENDRAKUMAR HIRALAL KHARAWALA PRIVATE LIMITED &#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-159160","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 25 October, 2010 - Free Judgements of Supreme Court &amp; 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