{"id":193680,"date":"2011-10-19T00:00:00","date_gmt":"2011-10-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-we-on-19-october-2011"},"modified":"2015-09-15T17:18:51","modified_gmt":"2015-09-15T11:48:51","slug":"commissioner-vs-we-on-19-october-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-we-on-19-october-2011","title":{"rendered":"Commissioner vs We on 19 October, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs We on 19 October, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi, Gokani,<\/div>\n<pre>  \n Gujarat High Court Case Information System \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\/103\/2011\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. 103 of 2011\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-II - Appellant(s)\n \n\nVersus\n \n\nDR.KAMLESH\nPRABHUDAS DOMADIA - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nMANISH  BHATT, SR COUNSEL \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: 19\/10\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MS JUSTICE SONIA GOKANI)<\/p>\n<p>Issue<br \/>\n\traised for consideration of this Court is as follows :\n<\/p>\n<p>&#8220;Whether<br \/>\n\tthe Appellate Tribunal is right in law and on facts in cancelling<br \/>\n\tthe penalty levied u\/s. 271(1)(c) amounting to Rs.30,93,510\/-?&#8221;\n<\/p>\n<p>This<br \/>\n\tissue is arising from order of the Tribunal dated 24.8.2010. Revenue<br \/>\n\thas essentially challenged cancellation of penalty levied by the<br \/>\n\tAssessing Officer.\n<\/p>\n<p>Having<br \/>\n\theard learned counsel Shri Manish Bhatt for the Revenue and on<br \/>\n\thaving considered the materials on record, it could be gathered that<br \/>\n\tassessee during search and seizure action, had disclosed sum of<br \/>\n\tRs.25,00,000\/- as an additional income and paid tax thereon. The<br \/>\n\tAssessing Officer framed the assessment under Section 153A of the<br \/>\n\tIncome Tax Act and also initiated penalty proceedings on the ground<br \/>\n\tthat assessee had concealed the income.\n<\/p>\n<p>When<br \/>\n\tchallenged before the CIT(Appeals),  it allowed the appeal of the<br \/>\n\tassessee and the Tribunal concurred with the view of the<br \/>\n\tCIT(Appeals).\n<\/p>\n<p>As<br \/>\n\tcould be noted from the order of the Tribunal,  it had relied  on<br \/>\n\tfindings of CIT(Appeal) largely and also by giving its own detailed<br \/>\n\tfindings, held that the action of imposing the penalty was not<br \/>\n\ttenable. It also was of the opinion that the amount of disclosure<br \/>\n\tmade by the assessee in statement under Section 132(4) of the Act<br \/>\n\twas duly honored by paying tax and in view of explanation(5) to<br \/>\n\tSection 271(1)(c) of the Act, cancellation of penalty made by<br \/>\n\tCIT(Appeals) was justifiable. As could be seen from the record,<br \/>\n\tCIT(Appeals) and Tribunal both have quashed the order of the<br \/>\n\tAssessing Officer accepting explanation (5) to Section 271(1)(c) of<br \/>\n\tthe Act. Tribunal also noted that there was nothing contrary which<br \/>\n\tcould be pointed out by the Department for not accepting such<br \/>\n\texplanation.\n<\/p>\n<p>We<br \/>\n\tare in agreement with the findings of both the adjudicating<br \/>\n\tauthorities. When the assessee respondent had disclosed the amount<br \/>\n\tand already paid the tax, on the basis of immunity made available by<br \/>\n\tthe statute,  the findings given by both the authorities are<br \/>\n\tjustifiable. With no further question of law arising in this Tax<br \/>\n\tAppeal, this Tax Appeal requires no further meritorious<br \/>\n\tconsideration. Same is 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 We on 19 October, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/103\/2011 3\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 103 of 2011 ========================================================= COMMISSIONER OF INCOME TAX-II &#8211; Appellant(s) Versus DR.KAMLESH PRABHUDAS DOMADIA &#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-193680","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 v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs We on 19 October, 2011 - Free Judgements of Supreme Court &amp; 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