{"id":173568,"date":"2011-03-22T00:00:00","date_gmt":"2011-03-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-22-march-2011-14"},"modified":"2017-01-18T23:09:21","modified_gmt":"2017-01-18T17:39:21","slug":"commissioner-vs-unknown-on-22-march-2011-14","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-22-march-2011-14","title":{"rendered":"Commissioner vs Unknown on 22 March, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 22 March, 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\/1612\/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. 1612 of 2009\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-IV - Appellant(s)\n \n\nVersus\n \n\nTORRENT\nEXPORTS LTD - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nMANISH BHATT,SR ADVOCATE 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: 22\/03\/2011 \n\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 judgement of the tribunal dated 6.2.2009 raising<br \/>\nfollowing questions for our consideration :\n<\/p>\n<p>&#8220;(A)\tWhether<br \/>\nthe Appellate Tribunal is right in law and on facts in confirming the<br \/>\norder passed by the CIT(A) in directing the Assessing Officer to<br \/>\nallow the indirect cost attributable to unrealized export turnover of<br \/>\nRs.5,03,84,577\/- as against claim of Rs.4,75,42,803\/-?\n<\/p>\n<p>(B)<br \/>\n\tWhether the Appellate Tribunal is right in law and on facts in<br \/>\nconfirming the order passed by the CIT(A) in directing the Assessing<br \/>\nOfficer to allow the direct cost attributable to unrealized export<br \/>\nturnover of Rs.18,96,952\/- and balance amount of Rs.15,11,997\/-?&#8221;\n<\/p>\n<p> \tWith<br \/>\nassistance of learned counsel for the Revenue, we have perused the<br \/>\norders on record. With respect to both questions, we find that the<br \/>\nAssessing Officer as well as the tribunal both concurrently found<br \/>\nthat there is no dispute regarding export turnover of the assessee.<br \/>\nHowever, while computing total turnover for the purpose of indirect<br \/>\ncost, AO did not consider  unrealized export turnover, though such<br \/>\nunrealized export turnover was part of the total turnover. Further it<br \/>\nwas also found that the Assessing Officer without giving any reason<br \/>\nout of total total purchase bill of Rs.33,06,478\/- allowed only<br \/>\nRs.14,09,886\/- as eligible purchase cost. Remaining purchase bill of<br \/>\nRs.15,11,997\/- were discarded as the assessee had failed to furnish<br \/>\nentire bills. However, it was found that assessee had submitted bills<br \/>\nfor at-least 96% of the total purchase value which was not disputed<br \/>\nby the Assessing Officer and found no mistake in such bills.<br \/>\nCIT(Appeals) as well as tribunal therefore, found that such bills<br \/>\nshould have been given credit for. We find that both issues are<br \/>\npredominantly factual in nature. CIT(Appeals) as well as tribunal<br \/>\nhave considered evidence on record and come to the conclusion that<br \/>\nthe Assessing Officer erred in disallowing such amount. No infirmity<br \/>\nis pointed out. In absence of any perversity we do not find any<br \/>\nsubstantial question of law arising.\n<\/p>\n<p> \tTax<br \/>\nAppeal 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 22 March, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1612\/2009 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1612 of 2009 ========================================================= COMMISSIONER OF INCOME TAX-IV &#8211; Appellant(s) Versus TORRENT EXPORTS 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-173568","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 22 March, 2011 - Free Judgements of Supreme Court &amp; 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