{"id":171945,"date":"2011-05-09T00:00:00","date_gmt":"2011-05-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-the-on-9-may-2011"},"modified":"2015-12-05T21:01:23","modified_gmt":"2015-12-05T15:31:23","slug":"commissioner-vs-the-on-9-may-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-the-on-9-may-2011","title":{"rendered":"Commissioner vs The on 9 May, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs The on 9 May, 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\n\n \n\n\n\t \n\nTAXAP\/190\/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. 190 of\n2010 \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX - GANDHINAGAR - Appellant(s)\n \n\nVersus\n \n\nARVIND\nS LODHA - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nMANISH BHATT, SR. ADVOCATE, 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\nDate\n: 09\/05\/2011 \n\n \n\nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MS JUSTICE SONIA GOKANI)<\/p>\n<p>1.\t\tThe<br \/>\nassessee filed a return declaring total income of Rs.15,04,450\/- and<br \/>\nthe assessment was completed. Subsequently, a Survey, at the business<br \/>\npremises of the assessee, was carried out under Section-133A of the<br \/>\nIncome Tax Act, 1956, wherein it disclosed income of Rs.15,00,000\/-<br \/>\nfrom undisclosed sources. The Assessing Officer, therefore, made<br \/>\ncertain additions and proceedings under Section-271(1)(c)of the<br \/>\nIncome Tax were initiated.\n<\/p>\n<p>2.\t\tThe<br \/>\nassessee, respondent, having been aggrieved by the said order<br \/>\nchallenged the same before the CIT Appeals which deleted the penalty.<br \/>\n The Department preferred appeal against the said order of the CIT<br \/>\nAppeals and the appellate Tribunal concurred with the findings of the<br \/>\nCIT Appeals and dismissed the appeal of the Department.\n<\/p>\n<p>3.\t\tChallenging<br \/>\nthe impugned order of the Tribunal, dated 08.05.2009, the present<br \/>\nappeal is preferred before this Court, raising the following question<br \/>\nof law:\n<\/p>\n<p>&#8220;Whether the<br \/>\nAppellate Tribunal is right in law and on facts in confirming the<br \/>\norder passed by CIT(A) in canceling the penalty levied u\/s.271(1)(c)<br \/>\nof the I.T. Act?&#8221;                  &#8221;\n<\/p>\n<p>4.\t\tUpon<br \/>\nhearing Mr. Manish Bhatt, learned Counsel for the appellant and upon,<br \/>\nclosely, examining the orders of the adjudicating authorities, it can<br \/>\nbe seen that the Tribunal has rightly arrived at a conclusion that<br \/>\nthe assessee had filed a return of income, declaring his total income<br \/>\nat Rs.15,04,450\/-. There was nothing that was concealed.  In the<br \/>\nabsence of any concealment of any particular source of income,<br \/>\nproceedings under Section-271(1)(c) would not be attracted.  It also<br \/>\nhad rightly held that the levying of penalty on the amount of<br \/>\nRs.15,00,000\/-, in such circumstances, was not justifiable. The<br \/>\nexplanation of the assessee, which was not taken into consideration<br \/>\nby the Assessing Officer, also was duly considered by the Tribunal<br \/>\nand it had held that in the absence of any concealment, the impugned<br \/>\npenalty deserves to be canceled. The order of the Tribunal, which<br \/>\nconcurred with the findings of the CIT Appeals, is sound and calls<br \/>\nfor no interference from this Court, with no question of law for<br \/>\ndetermination of this Court.  This appeal, therefore, deserves to be<br \/>\ndismissed and is DISMISSED.\n<\/p>\n<p>(AKIL<br \/>\nKURESHI,J.)<\/p>\n<p>(Ms.\n<\/p>\n<p>SONIA GOKANI,J.)<\/p>\n<p>Umesh\/<\/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 The on 9 May, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/190\/2010 3\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 190 of 2010 ========================================================= COMMISSIONER OF INCOME TAX &#8211; GANDHINAGAR &#8211; Appellant(s) Versus ARVIND S LODHA &#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-171945","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 The on 9 May, 2011 - Free Judgements of Supreme Court &amp; 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