{"id":207039,"date":"2011-07-19T00:00:00","date_gmt":"2011-07-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-19-july-2011-3"},"modified":"2017-10-08T15:26:17","modified_gmt":"2017-10-08T09:56:17","slug":"commissioner-vs-unknown-on-19-july-2011-3","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-19-july-2011-3","title":{"rendered":"Commissioner vs Unknown on 19 July, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 19 July, 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\/776\/2010\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. 776 of 2010\n \n\n \n \n=========================================\n\n\n \n\nCOMMISSIONER\nOF INCOME TAX - Appellant(s)\n \n\nVersus\n \n\nAJANTA\nTRANSISTOR CLOCK MFG CO - Opponent(s)\n \n\n=========================================\n \nAppearance : \nMR\nM R BHATT SR ADV with MRS MAUNA M BHATT\nfor Appellant(s) : 1, \nNone\nfor Opponent(s) : 1, \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: 19\/07\/2011 \n\n \n\n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>1.\tThe<br \/>\nrevenue has challenged decision of the Tribunal dated 21.11.2008<br \/>\ndeleting penalty of Rs. 4,27,000\/- under Section 271 (1)(c) of the<br \/>\nIncome Tax Act, 1961 imposed by the Assessing Officer and confirmed<br \/>\nby CIT(A).\n<\/p>\n<p>2.\tCounsel<br \/>\nfor the revenue vehemently contended that the Tribunal gravely erred<br \/>\nin deleting the penalty on the premise that since the additions were<br \/>\nmade on the basis of estimate of income, no penalty can be imposed.<br \/>\nHad it been sole ground for deleting penalty, we would have been<br \/>\npersuaded to look into issue further. However, the Tribunal also<br \/>\nobserved that penalty cannot be imposed by mere application of<br \/>\nexplanation to Section 271 (1)(c) in absence of any evidence to<br \/>\nconclude that there was concealment of income. Thus, the Tribunal was<br \/>\nof the opinion that there was no evidence to hold that there was<br \/>\nconcealment of income and therefore deletion of penalty order is<br \/>\nbased on such conclusion, we do not see any reason to interfere. Tax<br \/>\nAppeal is, therefore, dismissed.\n<\/p>\n<p>[AKIL<br \/>\nKURESHI, J.]<\/p>\n<p>[SONIA<br \/>\nGOKANI, J.]<\/p>\n<p>JYOTI<\/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 19 July, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/776\/2010 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 776 of 2010 ========================================= COMMISSIONER OF INCOME TAX &#8211; Appellant(s) Versus AJANTA TRANSISTOR CLOCK MFG CO &#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-207039","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 v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Unknown on 19 July, 2011 - Free Judgements of Supreme Court &amp; 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