{"id":181087,"date":"2011-05-03T00:00:00","date_gmt":"2011-05-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-3-may-2011-2"},"modified":"2016-09-04T12:33:40","modified_gmt":"2016-09-04T07:03:40","slug":"commissioner-vs-unknown-on-3-may-2011-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-3-may-2011-2","title":{"rendered":"Commissioner vs Unknown on 3 May, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 3 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\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/2262\/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. 2262 of\n2009 \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-III - Appellant(s)\n \n\nVersus\n \n\nPRERAK\nTRADING PVT LTD - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nBHATT, 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: 03\/05\/2011 \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 3rd<br \/>\nJuly 2009 raising following questions for our consideration :\n<\/p>\n<p>&#8220;A.\n<\/p>\n<p> Whether the Appellate  Tribunal is right in law and on facts in<br \/>\nreversing the order passed by CIT (A) and thereby deleting the<br \/>\ndisallowance of claim of depreciation on Rs.41,35,800\/- being the<br \/>\namount shown by the assessee on account of hardware purchases?\n<\/p>\n<p>B.\tWhether<br \/>\nthe Appellate  Tribunal is right in law and on facts in reversing the<br \/>\norder passed by CIT (A) and thereby deleting the disallowance of<br \/>\nclaim or interest to the extent of Rs.1,57,472\/- with reference to<br \/>\nthe amount of purchase of the said hardware?&#8221;\n<\/p>\n<p>\tFirst<br \/>\nquestion pertains to disallowance of the claim of depreciation  on<br \/>\nthe purchase of hardware.   The Assessing Officer discarded the said<br \/>\nexpenditure on the ground that no such purchases were made.  In<br \/>\nfurther appeal, CIT(Appeals), confirmed the view of the Assessing<br \/>\nOfficer.  The Tribunal, however, reversed the findings and came to<br \/>\nthe conclusion  that purchases were actually made.  The Tribunal thus<br \/>\nheld that the assessee is entitled to depreciation of such<br \/>\nexpenditure.\n<\/p>\n<p>\tWith<br \/>\nthe assistance of the learned counsel for the Revenue, we have<br \/>\nperused the orders on record.  The Tribunal in particular observed<br \/>\nthat  disallowance of depreciation  is based only on the statement of<br \/>\none Shri Bharatbhai Patel. The Tribunal observed that the fact that<br \/>\nthe assessee had  actually acquired  assets has not been doubted by<br \/>\nthe Revenue.   The assessee had produced bills and vouchers for  the<br \/>\npurchases. We do not find any perversity in the findings.  Being<br \/>\npurely a factual finding, no question of law arises.\n<\/p>\n<p>\tSecond<br \/>\nquestion  pertains to interest paid on such amount.  Therefore, the<br \/>\nsaid question is directly relatable to the first question.  When we<br \/>\nare not entertaining the  main question, the consequential question<br \/>\ndoes not arise.\n<\/p>\n<p>\tIn<br \/>\nthe result, tax appeal is dismissed.\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 3 May, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/2262\/2009 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 2262 of 2009 ========================================================= COMMISSIONER OF INCOME TAX-III &#8211; Appellant(s) Versus PRERAK TRADING PVT 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-181087","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 3 May, 2011 - Free Judgements of Supreme Court &amp; 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