{"id":169144,"date":"2011-04-29T00:00:00","date_gmt":"2011-04-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-29-april-2011"},"modified":"2018-02-28T05:30:10","modified_gmt":"2018-02-28T00:00:10","slug":"commissioner-vs-unknown-on-29-april-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-29-april-2011","title":{"rendered":"Commissioner vs Unknown on 29 April, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 29 April, 2011<\/div>\n<div class=\"doc_author\">Author: Harsha Devani,&amp;Nbsp;Mr.Justice R.M.Chhaya,&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\/1203\/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.1203 of 2009\n \n\n \n \n=========================================\n\n\n \n\nCOMMISSIONER\nOF INCOME TAX-II - Appellant(s)\n \n\nVersus\n \n\nATUL\nMOTICHAND JHAVERI (HUF) - Opponent(s)\n \n\n========================================= \nAppearance: \nMR\nMR BHATT, SR. ADVOCATE with MRS MAUNA M BHATT\nfor Appellant(s): 1, \nNone\nfor Opponent(s): 1, \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\tMS. JUSTICE HARSHA DEVANI\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\n                              and\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR. JUSTICE R.M.CHHAYA\n\t\t\n\t\n\n \n\n \n\n \n\nDate\n: 29\/04\/2011 \n\n \n\n \nORAL\nORDER<\/pre>\n<p>                                                (Per<br \/>\n: HONOURABLE MS. JUSTICE HARSHA DEVANI)<\/p>\n<p>1.\t\tIn<br \/>\nthis appeal under section 260A of the Income Tax Act, 1961, the<br \/>\nappellant &#8211; revenue has challenged order dated 19th<br \/>\nDecember, 2008 passed by the Income Tax Appellate Tribunal, Ahmedabad<br \/>\nBench &#8216;D&#8217; in ITA No.405\/Ahd\/2006 proposing the following three<br \/>\nquestions:-\n<\/p>\n<p>Whether,<br \/>\n\ton the facts and in the circumstances of the case, the Income Tax<br \/>\n\tAppellate Tribunal is right in law in passing the impugned order by<br \/>\n\trelying upon the order passed by the Appellate Tribunal in the case<br \/>\n\tof the assessee for assessment year 2000-2001?\n<\/p>\n<p>Whether,<br \/>\n\ton the facts and in the circumstances of the case, the Income Tax<br \/>\n\tAppellate Tribunal is right in law in coming to the conclusion that<br \/>\n\tthe assessee has discharged onus of burden of proof for proving<br \/>\n\texpenses under the head &#8216;labour expenses&#8217; of which the assessee has<br \/>\n\tclaimed deduction?\n<\/p>\n<p>Whether,<br \/>\n\ton the facts and in the circumstances of the case, the order of the<br \/>\n\tIncome Tax Appellate Tribunal is suffering non-application of mind<br \/>\n\tand it is contrary to the evidence and material on the record of the<br \/>\n\tcase and, hence, perverse or not?\n<\/p>\n<p>2.\t\tA<br \/>\nperusal of the impugned order of the Tribunal indicates that the<br \/>\nTribunal has merely followed its decision in the assessee&#8217;s own case<br \/>\nfor assessment year 2000-01.  Mr. M.R. Bhatt, learned senior advocate<br \/>\nappearing on behalf of the appellant has submitted that the Tribunal<br \/>\nin relation to assessment year 2000-01 had remanded the matter to the<br \/>\nCommissioner of Income Tax (Appeals).\n<\/p>\n<p>3.\t\tIn<br \/>\nthe light of the aforesaid facts, without going into the merits of<br \/>\nthe case, the appeal is disposed of leaving it open to the appellant<br \/>\nto file appropriate application before the Tribunal.\n<\/p>\n<p>\t\t\t\t\t\t\t(<br \/>\nHarsha Devani, J. )<\/p>\n<p>\t\t\t\t\t\t\t(<br \/>\nR.M. Chhaya, J. )<\/p>\n<p>hki<\/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 29 April, 2011 Author: Harsha Devani,&amp;Nbsp;Mr.Justice R.M.Chhaya,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1203\/2009 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No.1203 of 2009 ========================================= COMMISSIONER OF INCOME TAX-II &#8211; Appellant(s) Versus ATUL MOTICHAND JHAVERI (HUF) &#8211; Opponent(s) ========================================= Appearance: MR [&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-169144","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 Unknown on 29 April, 2011 - Free Judgements of Supreme Court &amp; 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