{"id":213398,"date":"2011-08-10T00:00:00","date_gmt":"2011-08-09T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-10-august-2011"},"modified":"2017-09-28T19:20:41","modified_gmt":"2017-09-28T13:50:41","slug":"commissioner-vs-unknown-on-10-august-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-10-august-2011","title":{"rendered":"Commissioner vs Unknown on 10 August, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 10 August, 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\/950\/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. 950 of 2010\n \n\n \n=================================================\n \n\nCOMMISSIONER\nOF INCOME TAX-II - Appellant(s)\n \n\nVersus\n \n\nHI\nREL ELECTRONICS PVT LTD - Opponent(s)\n \n\n================================================= \nAppearance\n: \nMRS\nMAUNA M BHATT for Appellant(s) : 1, \nNone for Opponent(s) :\n1, \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\t \n\n \n\n\t\t\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\t \n\n \n\n\t\t\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: 10\/08\/2011 \n\n \n\nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>1.\tRevenue<br \/>\nis in appeal against the judgment of the Tribunal dated 29.4.2009<br \/>\nraising following question for our consideration:-\n<\/p>\n<p>&#8220;Whether<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 \/>\nRs.86,607\/- made on prior period expenses?&#8221;\n<\/p>\n<p>2.\tThe<br \/>\nquestion pertains to the direction of the Tribunal to allow the prior<br \/>\nperiod expenses in the respective years in which said expenses were<br \/>\nactually incurred.\n<\/p>\n<p>3.\tBefore<br \/>\nthe Tribunal the assesses had not been able to dislodge the order of<br \/>\nCIT(Appeals) holding that the expenditure in question was not made<br \/>\nduring the year under consideration. However, as an alternative, the<br \/>\nassessee had contended that the expenses may be allowed to the year<br \/>\nto which it relates. In view of the fact that the Revenue had not<br \/>\ndisputed the expenses, the Tribunal accepted the request of the<br \/>\nassessee and gave the directions noted above.\n<\/p>\n<p>4.\tCounsel<br \/>\nfor the Revenue submitted that the Tribunal could not have given such<br \/>\ngeneral directions and even if any direction, as envisaged under<br \/>\nSection 150 of the Income Tax Act was to be issued, the Tribunal had<br \/>\nto verify the facts and relate the expenditure to a specific<br \/>\nassessment year.\n<\/p>\n<p>5.\tWe<br \/>\nfind that the amount involved is not very large. It is not in dispute<br \/>\nthat the assessee had incurred the expenditure in question. In that<br \/>\nview of the matter, without going into the legality of the Tribunal&#8217;s<br \/>\ndirections in this regard, we are not inclined to entertain such<br \/>\nquestion keeping the issue open.\n<\/p>\n<p>6.\tThis<br \/>\nbeing the sole question, Tax Appeal is dismissed.\n<\/p>\n<p>(Akil<br \/>\nKureshi, J.)<\/p>\n<p>(Ms.\n<\/p>\n<p>Sonia Gokani, J. )<\/p>\n<p>sudhir<\/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 10 August, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/950\/2010 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 950 of 2010 ================================================= COMMISSIONER OF INCOME TAX-II &#8211; Appellant(s) Versus HI REL ELECTRONICS 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-213398","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 10 August, 2011 - Free Judgements of Supreme Court &amp; 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