{"id":219498,"date":"2011-07-25T00:00:00","date_gmt":"2011-07-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-25-july-2011-2"},"modified":"2018-11-24T13:13:12","modified_gmt":"2018-11-24T07:43:12","slug":"commissioner-vs-unknown-on-25-july-2011-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-25-july-2011-2","title":{"rendered":"Commissioner vs Unknown on 25 July, 2011"},"content":{"rendered":"
Gujarat High Court<\/div>\n
Commissioner vs Unknown on 25 July, 2011<\/div>\n
Author: Akil Kureshi, Gokani,<\/div>\n
  \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\/861\/2010\t 5\/ 5\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. 861 of 2010\n \n\n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-II - Appellant(s)\n \n\nVersus\n \n\nJAIN\nINFRASTRUCTURE PVT LTD - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nMR BHATT, SR. ADV WITH MRS MAUNA M BHATT\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: 25\/07\/2011 \n\n \n\nORAL\nORDER<\/pre>\n
(Per
\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n
\tRevenue
\nhas challenged the judgment of the Tribunal dated 7.8.09 raising
\nfollowing question for our consideration :\n<\/p>\n
“Whether
\n the Appellate Tribunal is right in law and on facts  in reversing
\nthe order passed by CIT(A) and thereby deleting the addition of Rs.15
\nlakhs made by the  Assessing officer on the basis of the fact that as
\nper the agreement between the co-operative society and the developer
\n?”\n<\/p>\n
\tThe
\nassessee was involved in development of  residential  units between
\nassessee and the society for which  assessee was developing such
\nresidences.  There was an agreement dated 10.4.99 by virtue of which,
\nthe society had agreed to pay the developer an sum of Rs.1 crore by
\nway of  consultancy charges for  developing land admeasuring 6436 sq.
\nyards.   It was further agreed that notwithstanding  any eventuality
\nof circumstances or whether the project is duly completed, the
\ndeveloper shall be entitled to receive such remuneration.\n<\/p>\n
\tHowever,
\nlater on, the society  and the developer entered into a fresh
\nagreement dated 25.3.01 by virtue of which, it was provided   as
\nunder:\n<\/p>\n
“And
\nwhereas as per the agreement  dated 10.4.99 the developer has to
\ndevelop the aforesaid land of the Society  and in consideration of
\nthat Society has to make the payment of Development fees of
\nRs.1,00,00,000\/- (Rs.one crore only) on adhoc basis.  Now it is
\nmutually agreed to make a revision  in development fees  and reduced
\nto the extent of Rs.66,00,000\/0 (Rs.sixty six lacs only) above
\nrevision has been made due to following circumstances:\n<\/p>\n
As
\n\tthe project is delayed in implementation which has made direct
\n\teffect on cost of the project.\n<\/p>\n
Due
\n\tto earthquake and slow work progress the developer is not able to
\n\trecover the sufficient amount from the members.\n<\/p>\n
Members
\n\tare not ready to bear the additional revised cost.\n<\/p>\n
All
\n\tthe other terms and conditions of the original agreement dated
\n\t10.4.99 will remain unchanged.”\n<\/p>\n
\tThe
\nAssessing Officer was of the opinion that the subsequent agreement
\nwas not a bonafide agreement.  The assessee had  to pay tax on the
\nbasis of the previous terms contained in the agreement dated 10.4.99
\nto the extent the work was competed.  The Assessing Officer analysed
\nthe extent of work already completed and added a sum of Rs.15 lacs to
\nRs.20 lacs offered by the assessee as income  for the year in
\nquestion.\n<\/p>\n
\tThe
\nissue was carried further  in appeal. CIT (Appeals) confirmed the
\nview of the  Assessing Officer.  He was of the opinion that the
\nsubsequent  agreement  was made  only for avoiding tax.  The assessee
\nthereupon approached the Tribunal. The Tribunal in the impugned
\njudgment came to the conclusion that the Assessing Officer could not
\npoint out any defects in the books of accounts and merely by
\nobserving that  the receipt accounted by the assessee company  is not
\ncomparable    with the percentage  completion of project and the
\nexpenditure claimed   added a sum of Rs.15 lacs  in the income.  Thus
\nwithout  giving  proper instances, book results were rejected.  The
\nTribunal was of the opinion that invoking of section 145 of the
\nIncome Tax Act in the present case  was not justified. The Tribunal
\nthus deleted  the additions made by the Assessing Officer and
\nconfirmed by the CIT(A).\n<\/p>\n
\tCounsel
\nfor the Revenue contended that the Tribunal committed a grave error
\nin interfering he order passed by the Assessing Officer and
\nconfirmed by the CIT(A).\n<\/p>\n
\tHaving
\nthus heard the learned counsel for the Revenue and having  perused
\nthe orders on record, we find that the Tribunal has given cogent
\nreasons for overruling the view of the Assessing Officer as well as
\nthe  CIT (A).  We  may recall that though previously, the assessee
\nhad agreed to execute  the work of development by charging
\ndevelopment charge of Rs.1 crore by virtue of  agreement dated
\n10.4.99, subsequently,  because of  the intervening circumstances,
\nthe society and the developer entered into  fresh agreement dated
\n25.3.2001. This fresh agreement was necessitated  on account of
\ndevastating earthquake   and the resultant delay in execution of the
\nproject. Due to these reasons, the assessee  agreed to accept reduced
\ncharges of Rs.66 lacs for the development work.  This renewed
\nagreement could not have been discarded without cogent reasons.  The
\nTribunal also came to the conclusion that the book results were
\ndiscarded without proper justification.  It may be that at one point
\nof time, the assessee had agreed  for higher development charges for
\nexecution of the work.  However, there were  strong  intervening
\nfactors  of devastating earthquake   that delayed the project and
\nbecause of these reasons fresh agreement  was entered  between the
\nassessee and the society. Under a fresh agreement the assessee had
\nagreed to accept reduced development charges.   We do not find that
\nthe Tribunal had committed any error in coming to the conclusion that
\naddition of Rs.15 lacs was not justified.  No question of law arises
\nfor our consideration.\n<\/p>\n
\tIn
\nthe result, tax appeal is dismissed.\n<\/p>\n
\t\t\t\t\t\t(Akil
\nKureshi J.)<\/p>\n
\t\t\t\t\t\t(Ms.Sonia
\nGokani, J.)<\/p>\n
(vjn)<\/p>\n
\t\t   \u00a0\u00a0\u00a0<\/p>\n
\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"
Gujarat High Court Commissioner vs Unknown on 25 July, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/861\/2010 5\/ 5 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 861 of 2010 ========================================================= COMMISSIONER OF INCOME TAX-II – Appellant(s) Versus JAIN INFRASTRUCTURE PVT LTD – 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-219498","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"\nCommissioner vs Unknown on 25 July, 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-unknown-on-25-july-2011-2\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner vs Unknown on 25 July, 2011 - 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