{"id":196266,"date":"2011-06-22T00:00:00","date_gmt":"2011-06-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-questiona-on-22-june-2011"},"modified":"2015-12-01T23:34:31","modified_gmt":"2015-12-01T18:04:31","slug":"commissioner-vs-questiona-on-22-june-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-questiona-on-22-june-2011","title":{"rendered":"Commissioner vs Question(A) on 22 June, 2011"},"content":{"rendered":"
Gujarat High Court<\/div>\n
Commissioner vs Question(A) on 22 June, 2011<\/div>\n
Author: Akil Kureshi, Gokani,<\/div>\n
   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\/495\/2010\t 4\/ 4\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. 495 of\n2010 \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX - Appellant(s)\n \n\nVersus\n \n\nSULEMAN\nM MISTRY - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nMANISH BHATT for\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: 22\/06\/2011 \n\n \n\nORAL\nORDER<\/pre>\n
(Per
\n: HONOURABLE MS JUSTICE SONIA GOKANI)<\/p>\n
Aggrieved
\n\tby order of ITAT dated 9.10.2009, present appeal is preferred by the
\n\tRevenue raising following questions of law for our determination :\n<\/p>\n
“(A)\tWhether
\n\tthe Appellate Tribunal is right in law and facts in confirming the
\n\torder passed by CIT(A) in deleting the addition made on account of
\n\tunexplained cash of Rs.1,00,000\/-?\n<\/p>\n
(B)\tWhether
\n\tthe Appellate Tribunal is right in law and on facts in confirming
\n\tthe order passed by CIT(A) in deleting the addition made on account
\n\tof unexplained receipts in the construction account of
\n\tRs.5,62,000\/-?\n<\/p>\n
(C)\tWhether
\n\tthe Appellate Tribunal is right in law and on facts in confirming
\n\tthe order passed by CIT(A) in deleting the addition made on account
\n\tof unexplained expenditure u\/s.69C of the Act of Rs.15,13,538\/-?”\n<\/p>\n
Assessee
\n\tis the Director of M\/s. Ronak Ceramic Industries Ltd. Total
\n\tundisclosed income was determined for the assessment year (period
\n\tending on 9.1.2001) at Rs.28,60,538\/- as against Rs. Nil shown by
\n\tthe assessee for the block return. Certain additions were made by
\n\tthe Assessing Officer and therefore, assessee challenged the same
\n\tbefore CIT(Appeals) which partly allowed the appeal by deleting
\n\tcertain additions. Revenue preferred appeal before the tribunal
\n\tchallenging the same. Order of tribunal is in challenge before this
\n\tCourt.\n<\/p>\n
Heard
\n\tlearned counsel Shri Manish Bhatt  who has taken us through orders
\n\tof adjudicating authorities. For reasons to be recorded
\n\there-in-after, issues essentially being factual in nature, appeal
\n\tdeserves to be dismissed.\n<\/p>\n
Question(A)
\n\trelates to addition made by the Assessing Officer on account of
\n\tunexplained cash of Rs.1,00,000\/-. CIT(Appeals) in its elaborate
\n\tdiscussions  on the source of cash was convinced that said amount
\n\twas belonging to son of assessee which he had received against sale
\n\tof house. In support of the same, agreement for sale was furnished
\n\tto the Assessing Officer and thus addition to the extent made by the
\n\tAssessing Officer was not found justifiable. On this issue, tribunal
\n\tconcurred with the findings of CIT(Appeals) by stating that as
\n\trightly pointed out by the assessee respondent, statement was given
\n\ton the date of search and therefore, source which had been specified
\n\tby the assessee could not have been considered as  an afterthought.
\n\tOn the basis that written agreement for sale of the property
\n\tsituated at Noorani Park Society was produced before the Assessing
\n\tOfficer, same was found to be substantial material for deletion of
\n\taddition of Rs. 1,00,000\/-. It emerges from the discussion of both
\n\tCIT(Appeals) and that of the tribunal that material placed before it
\n\tis duly considered and on the basis of same, they have arrived at
\n\tthe conclusion which does not call for interference.\n<\/p>\n
With
\n\trespect to question no.(B), which pertains to unexplained receipts
\n\tin the construction account of Rs.5,62,000\/-, CIT(Appeals) was of
\n\tthe opinion that assessee respondent is one of the promoter\/director
\n\tin Ronak Ceramic Industries Ltd. and therefore, some of the receipts
\n\tfound were not pertaining to the assessee respondent and therefore,
\n\tadditions made in hands of assessee which were receipts of such
\n\tamount, were not required to be considered. There was a further
\n\tdirection to the Assessing Officer to verify whether impugned
\n\treceipts and payments were included in the amount considered by him
\n\tin the block assessment in case of Ronak Ceramic Industries Ltd. and
\n\ton such discussion, CIT(Appeals) had deleted said amount of
\n\tRs.5,62,000\/- which had been confirmed by the tribunal. Tribunal
\n\theld that one of the payments has been found by CIT(Appeals) to be
\n\tfor raw material used in ceramic industry and in absence of any
\n\tmaterial to hold that assessee was carrying on his own ceramic
\n\tmanufacturing business and also when he was found to have been
\n\tcarrying on his own construction business, it is not found plausible
\n\tto relate the said amount as his income and by detailed reasonings,
\n\ttribunal  concurred with the findings of the CIT(Appeals). There is
\n\tno flaw in the reasonings given by the tribunal  and conclusion
\n\tdrawn is essentially on the basis of substantial material made
\n\tavailable to both the authorities, which in our opinion  requires no
\n\tinterference.\n<\/p>\n
Question
\n\t(C) is with regard to unexplained expenditure under Section 69C to
\n\tthe tune of Rs.15,13,538\/-. There were certain notings made in the
\n\tnotebook found and seized which were considered as unexplained
\n\texpenditure incurred on construction. Resultantly, the Assessing
\n\tOfficer had added the same under Section 69C. CIT(Appeals) on
\n\tcareful examination concluded that there was no noting showing
\n\texpenditure incurred and entire notings were pertaining to
\n\tmeasurement and application of rate on such measurement.
\n\tCIT(Appeals) also upheld the say of the assessee respondent that
\n\tsame pertained to tender. By detailed discussion of loose papers
\n\tfound, CIT(Appeals) held that Assessing Officer was not justified in
\n\tconsidering the said amount as an addition under Section 69C.
\n\tTribunal concurred with the findings given by CIT(Appeals) and
\n\tconcluded that addition was made on flimsy ground by the Assessing
\n\tOfficer, as there was no material worth the name which could have
\n\tbeen taken into account for adding such amount. Moreover, before the
\n\ttribunal also none of these findings were controverted by the
\n\tRevenue.\n<\/p>\n
On
\n\tcareful examination, this  Court also is of the opinion that in
\n\tabsence of any proof of actual expenditure, application of Section
\n\t69C for addition of sum of Rs.15,13,538\/- was not justified and both
\n\tCIT(Appeals) and tribunal were right in deleting the said amount.\n<\/p>\n
Resultantly,
\n\tno question of law much-less substantial question of law arises
\n\tbefore this Court to  be decided. Tax appeal is therefore,
\n\tdismissed.\n<\/p>\n
(Akil
\n\tKureshi,J.)<\/p>\n
(Ms.\n<\/p>\n
\tSonia Gokani,J.)<\/p>\n
(raghu)<\/p>\n
\t\t   \u00a0\u00a0\u00a0<\/p>\n
\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"
Gujarat High Court Commissioner vs Question(A) on 22 June, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/495\/2010 4\/ 4 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 495 of 2010 ========================================================= COMMISSIONER OF INCOME TAX – Appellant(s) Versus SULEMAN M MISTRY – Opponent(s) ========================================================= Appearance : […]<\/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-196266","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"\nCommissioner vs Question(A) on 22 June, 2011 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-questiona-on-22-june-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner vs Question(A) on 22 June, 2011 - 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