{"id":220062,"date":"2011-10-04T00:00:00","date_gmt":"2011-10-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-4-october-2011-2"},"modified":"2016-06-06T12:01:59","modified_gmt":"2016-06-06T06:31:59","slug":"commissioner-vs-unknown-on-4-october-2011-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-4-october-2011-2","title":{"rendered":"Commissioner vs Unknown on 4 October, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 4 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\n\n \n\n\n\t \n\nTAXAP\/491\/2010\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. 491 of 2010\n \n\n\n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX - I - Appellant(s)\n \n\nVersus\n \n\nM\/S\nSEJAL JEWELLERS - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nMANISH BHATT, SR COUNSEL\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: 04\/10\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MS JUSTICE SONIA GOKANI)<\/p>\n<p>Revenue<br \/>\n\thas challenged order of the Income Tax Appellate Tribunal dated<br \/>\n\t15.9.2009 proposing following questions of law for consideration of<br \/>\n\tthis Court :\n<\/p>\n<p>&#8220;(i)\tWhether,<br \/>\n\ton the facts and in the circumstances of the case, the Income Tax<br \/>\n\tAppellate Tribunal is right in law in restricting addition of<br \/>\n\tRs.12,95,242\/- made by the Assessing Officer to Rs.5,41,971\/- on<br \/>\n\taccount of law gross profit?\n<\/p>\n<p>(ii)\tWhether,<br \/>\n\ton the facts and in the circumstances of the case, the order of the<br \/>\n\tIncome Tax Appellate Tribunal is suffering from the vice of<br \/>\n\tnon-application of mind, contrary to the evidence and material on<br \/>\n\tthe record of the case and, hence perverse or not?\n<\/p>\n<p>(iii)\tWhether,<br \/>\n\ton the facts and in the circumstances of the case, the order of the<br \/>\n\tIncome Tax Appellate Tribunal can be termed as reasoned order in the<br \/>\n\teye of law?&#8221;\n<\/p>\n<p>On<br \/>\n\thearing learned counsel Shri Manish Bhatt and on having regard to<br \/>\n\tthe orders of the adjudicating authorities, this appeal is decided.<br \/>\n\tIt emerges from the record that the Assessing Officer noticed that<br \/>\n\tassessee had shown the gross profit at the rate of 11.42% in the<br \/>\n\tpre-survey period whereas there was loss of Rs.2,44,694\/- in the<br \/>\n\tpost survey period. After detailed discussion, the Assessing Officer<br \/>\n\tchose to adopt gross profit rate on the total turnover based on<br \/>\n\tpurchase and selling price of the gold for year under consideration<br \/>\n\tat 13.88% as was declared in the earlier assessment year and thereby<br \/>\n\tadded sum of Rs.12,95,242\/-. This addition was challenged by the<br \/>\n\tassessee before CIT(Appeals) which deleted sum of Rs.2,04,310\/- and<br \/>\n\tconfirmed the remaining amount by a detailed order. Same was further<br \/>\n\tchallenged before the Tribunal by both the sides and by a common<br \/>\n\torder, the Tribunal partly allowed the appeal of the assessee and<br \/>\n\tdismissed the Revenue&#8217;s appeal by observing thus :\n<\/p>\n<p>&#8220;6.\n<\/p>\n<p>\tWe find that the assessee has declared GP of Rs.422981\/- on sales of<br \/>\n\tRs.30,46,988 in Assessment Year 2002-03 whereas the figure in<br \/>\n\tAssessment year 2002-03 are Rs.4531963\/- and Rs.9552824\/-in AT<br \/>\n\t2003-04 respectively. Thus, GP of last year was 13.88% and in the<br \/>\n\tcurrent year 4744%. The assessee has maintained regular books of<br \/>\n\taccount which are supported by purchases and sales vouchers, bank<br \/>\n\tpay in slip, cheques daily inventory register, labour charges and<br \/>\n\treceipt book. All these books are maintained on day to day basis and<br \/>\n\tit is found on the day of survey and also cash books was also found<br \/>\n\ton the day of survey. The assessee has produced all the books of<br \/>\n\taccounts which were audited u\/s.44AB of the Act and there was no<br \/>\n\tadverse remarks by the Assessing officer and defects were found by<br \/>\n\tAssessing Officer. We find that the assessee was maintaining all the<br \/>\n\tbooks of accounts. Therefore, we are of the view that 50% of<br \/>\n\tRs.10,97,923\/- would be fair and reasonable in the facts and<br \/>\n\tcircumstances of cases. Accordingly, we delete 50% of Rs.10,97,923\/-<br \/>\n\tretain the balance. The assessee will get the benefit of<br \/>\n\tRs.5,48,961\/-. Therefore, GP was taken at Rs.12,95,242\/- &#8211;<br \/>\n\t5,48,961\/- =7,46,291\/-. The CIT(A) has given relief of Rs,<br \/>\n\t2,04,310\/- and in addition to this we have also given relief of<br \/>\n\tRs.5,48,961\/-. Therefore, it comes to we also given the relief of<br \/>\n\tRs.7,53,271\/- Accordingly, ground no.1 of assessee&#8217;s appeal is<br \/>\n\tpartly allowed and dismiss the revenue&#8217;s appeal on ground no.1.&#8221;\n<\/p>\n<p>As<br \/>\n\tcan be noted from the findings of the Tribunal, Tribunal satisfied<br \/>\n\titself with regard to the  maintenance of books of account by the<br \/>\n\tassessee and its substantiating the same with requisite materials<br \/>\n\tand therefore, it had a valid base for deciding the facts presented<br \/>\n\tto it. Thus as is apparent, the issue is essentially based on facts<br \/>\n\twhich were presented before the Tribunal. It appears that Tribunal<br \/>\n\thas taken good care assessing the issue and also had elaborated<br \/>\n\tfactual details before arriving at such conclusion, which in opinion<br \/>\n\tof this Court does not require any interference. There is no other<br \/>\n\tquestion of law to be considered by this Court much-less substantial<br \/>\n\tquestion of law. Tax Appeal is therefore, dismissed.\n<\/p>\n<p>(Akil<br \/>\nKureshi,J.)<\/p>\n<p>(Ms.\n<\/p>\n<p>Sonia Gokani,J.)<\/p>\n<p>(raghu)<\/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 4 October, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/491\/2010 3\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 491 of 2010 ========================================================= COMMISSIONER OF INCOME TAX &#8211; I &#8211; Appellant(s) Versus M\/S SEJAL JEWELLERS &#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-220062","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 4 October, 2011 - Free Judgements of Supreme Court &amp; 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