{"id":209245,"date":"2011-10-19T00:00:00","date_gmt":"2011-10-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-19-october-2011-4"},"modified":"2017-07-17T03:37:18","modified_gmt":"2017-07-16T22:07:18","slug":"commissioner-vs-unknown-on-19-october-2011-4","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-19-october-2011-4","title":{"rendered":"Commissioner vs Unknown on 19 October, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown 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\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/219\/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. 219 of 2011\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-8 - Appellant(s)\n \n\nVersus\n \n\nM\/S\nINTRA OCULAR CARE PVT LTD - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMRS\nMAUNA M 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\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 MR.JUSTICE AKIL KURESHI)<\/p>\n<p>Revenue<br \/>\n\tis in appeal against the judgment of the Tribunal dated 25.6.2010<br \/>\n\traising following questions for our consideration:\n<\/p>\n<p>(A)\t&#8220;Whether<br \/>\non the facts and in the circumstances of the case, the Appellate<br \/>\nTribunal was justified in deleting penalty levied u\/s.271(1)(c) of<br \/>\nthe IT Act, 1961 in respect of disallowance of Rs.13,22,000\/- being<br \/>\npurported sales promotion expenses paid to another sister concern<br \/>\nviz. M\/s.Spectra Vision out of the income of Rs.16,31,000\/- disclosed<br \/>\nduring the course of search and seizure action u\/s.132 of the I.T.<br \/>\nAct?&#8221;\n<\/p>\n<p>(B)\t&#8220;Whether<br \/>\non the facts and in the circumstances of the case, the Appellate<br \/>\nTribunal was justified in deleting penalty levied u\/s.271(1)(c) of<br \/>\nthe IT Act, 1961 without appreciating the fact that neither such<br \/>\nclaim was made by the assessee at the time of search proceedings<br \/>\nu\/s.132 of the Act nor any papers\/documents relating to the said<br \/>\nexpenditure, were found and\/or seized?&#8221;\n<\/p>\n<p>(C)\t&#8220;Whether<br \/>\non the facts and in the circumstances of the case, the Appellate<br \/>\nTribunal was justified in deleting penalty levied u\/s.271(1)(c) of<br \/>\nthe IT Act, 1961 without appreciating the fact the assessee has not<br \/>\ndischarged the onus put on it to prove that the said expenditure was<br \/>\nincurred wholly and exclusively for the purpose of business?&#8221;\n<\/p>\n<p>(D)\t&#8220;Whether<br \/>\non the facts and in the circumstances of the case, the Appellate<br \/>\nTribunal was justified in deleting penalty levied u\/s.271(1)(c) of<br \/>\nthe IT Act, 1961 without appreciating the fact that the assessee&#8217;s<br \/>\ncase is not covered in Explanation 5 to section 271(1)(c) of the Act,<br \/>\n1961?&#8221;\n<\/p>\n<p>Issue<br \/>\n\tpertains to penalty levied by the Assessing Officer. Tribunal<br \/>\n\tultimately deleted the penalty primarily on the ground that assessee<br \/>\n\twas entitled to benefit under Explanation 5 to Section 271(1)(c) of<br \/>\n\tthe Act. It has come on record that the assessee had made necessary<br \/>\n\tdeclaration and filed its additional return and also paid tax. That<br \/>\n\tbeing the position, no question of law arises. Tax Appeal is,<br \/>\n\ttherefore, dismissed.\n<\/p>\n<p>(AKIL<br \/>\nKURESHI, J.)<\/p>\n<p>(Ms.SONIA<br \/>\nGOKANI, J.)<\/p>\n<p>(ashish)<\/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 October, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/219\/2011 3\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 219 of 2011 ========================================================= COMMISSIONER OF INCOME TAX-8 &#8211; Appellant(s) Versus M\/S INTRA OCULAR CARE PVT LTD &#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-209245","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 19 October, 2011 - Free Judgements of Supreme Court &amp; 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