{"id":224225,"date":"2010-03-09T00:00:00","date_gmt":"2010-03-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-vs-unknown-on-9-march-2010"},"modified":"2017-04-18T21:00:27","modified_gmt":"2017-04-18T15:30:27","slug":"the-vs-unknown-on-9-march-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-vs-unknown-on-9-march-2010","title":{"rendered":"The vs Unknown on 9 March, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">The vs Unknown on 9 March, 2010<\/div>\n<div class=\"doc_author\">Author: D.A.Mehta,&amp;Nbsp;Honourable Ms.Justice H.N.Devani,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\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\n\n \n\n\n\t \n\nTAXAP\/452\/2009\t 4\/ 4\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. 452 of 2009\n \n\nwith\n \n\nTAX\nAPPEAL No.453 of 2009\n \n\n \n \n=========================================\n\n\n \n\nTHE\nCOMMISSIONER OF INCOME TAX-1 - Appellant(s)\n \n\nVersus\n \n\nJYOTI\nPOLY VINYL LTD. - Opponent(s)\n \n\n=========================================\n \nAppearance : \nMR\nMR BHATT, SR. COUNSEL 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 D.A.MEHTA\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 H.N.DEVANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 09\/03\/2010 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MS.JUSTICE H.N.DEVANI)<\/p>\n<p>In<br \/>\n\tthese appeals under section 260A of the Income Tax Act, 1961 (the<br \/>\n\tAct), appellant revenue has proposed the following question stated<br \/>\n\tto be a substantial question of law arising arising out of the<br \/>\n\timpugned order dated 2nd May 2008 made by the Income Tax<br \/>\n\tAppellate Tribunal (the Tribunal):\n<\/p>\n<p> Whether,<br \/>\non the facts and in the circumstances of the case, the Appellate<br \/>\nTribunal was right in law in holding that no ground against the<br \/>\ndecision of the learned CIT (A) was taken on rejecting the order of<br \/>\nthe Assessing Officer for rejection of books of account of the<br \/>\nassessee u\/s 145 of the Act thereby confirming action of the CIT (A)<br \/>\nin deleting the addition on account of estimation of G.P.?\n<\/p>\n<p>The<br \/>\n\tassessment years are 1997-98 and 1998-99 and the relevant accounting<br \/>\n\tperiods are the year ended on 31st March 1997 and 31st<br \/>\n\tMarch 1998 respectively.\n<\/p>\n<p>The<br \/>\n\tfacts stated briefly are that the Assessing Officer framed<br \/>\n\tassessments under section 143(3) of the Act rejecting the books of<br \/>\n\taccount of the assessee and making an addition in the gross profit<br \/>\n\tof the assessee. The assessee carried the matter in appeal before<br \/>\n\tCommissioner (Appeals) who allowed the appeal holding that the<br \/>\n\tAssessing Officer was not justified in rejecting the books of<br \/>\n\taccount.  The addition made in the gross profit was also deleted.<br \/>\n\tThe Revenue carried the matter in appeal before the Tribunal in<br \/>\n\trelation to both the assessment years.  The Tribunal vide the<br \/>\n\timpugned order dated 2nd May 2008 dismissed both the<br \/>\n\tappeals.\n<\/p>\n<p>Mr.M.R.Bhatt,<br \/>\n\tlearned Senior Counsel for the appellant revenue submitted that the<br \/>\n\tdecision of Commissioner (Appeals) against rejection of books of<br \/>\n\taccount as well as deletion of the gross profit addition had been<br \/>\n\tchallenged, however, the Tribunal had taken a narrow view that in<br \/>\n\tthe grounds of appeal, the rejection of books of account under<br \/>\n\tsection 145 had not been mentioned.  It was submitted that the<br \/>\n\tground pertaining to deletion of addition made in the gross profit<br \/>\n\twould include the ground against rejection of books of account under<br \/>\n\tsection 145 of the Act.  Hence, the Tribunal was not justified in<br \/>\n\tholding that no ground had been taken against the decision of<br \/>\n\tCommissioner (Appeals) as regards rejection of books of account<br \/>\n\tunder section 145 of the Act.\n<\/p>\n<p>The<br \/>\n\tTribunal in its impugned order has recorded thus:\n<\/p>\n<p> We<br \/>\nhave carefully considered the rival submissions and the material on<br \/>\nrecord along with the order of the tax authorities.  We find that the<br \/>\nAssessing Officer has rejected the books of accounts and estimated<br \/>\nthe gross profit of the assessee.  The assessee went in appeal before<br \/>\nthe CIT(A) challenging the action of the Assessing Officer of<br \/>\nrejecting the books of accounts and also estimation of gross profit.<br \/>\nThe CIT (A) found the action of the Assessing Officer about rejection<br \/>\nof the books of accounts to be unjustified and directed the Assessing<br \/>\nOfficer not to reject the books of accounts u\/s 145 of the Act.  Even<br \/>\nhe held that it is not open to the Assessing Officer to make estimate<br \/>\nwithout the basis when the books of accounts represent correct and<br \/>\ntrue picture.  The Revenue has although challenged the deletion of<br \/>\nthe addition on account of fall in the gross profit but did not take<br \/>\nany ground against the direction of the CIT (A) not to reject the<br \/>\nbooks of accounts u\/s 145.  In view of these facts, we do not find<br \/>\nany illegality or infirmity in the order of the CIT (A) as in the<br \/>\nabsence of rejection of books of accounts, the Assessing Officer, in<br \/>\nour opinion, cannot make any addition in the gross profit shown by<br \/>\nthe assessee.\n<\/p>\n<p>From<br \/>\n\tthe facts recorded by the Tribunal, it is apparent that no ground<br \/>\n\tchallenging the order of Commissioner (Appeals) holding that the<br \/>\n\trejection of the books of account was unjustified, has been taken in<br \/>\n\tthe memo of appeal, nor is any contention in respect of the same<br \/>\n\tadvanced during the course of hearing of the appeal.  In the<br \/>\n\tcircumstances, no infirmity can be found in the impugned order of<br \/>\n\tthe Tribunal in holding that when no ground was taken against the<br \/>\n\tdirections of Commissioner (Appeals) not to reject the books of<br \/>\n\taccount under section 145 of the Act, it would not be open to the<br \/>\n\tAssessing Officer to make any addition in the gross profit shown by<br \/>\n\tthe assessee. In absence of rejection of books of account, the<br \/>\n\tentries made in the books of accounts are deemed to represent the<br \/>\n\tcorrect and true picture, hence, there would be no basis for<br \/>\n\testimating the gross profit.  Without rejection of books of account,<br \/>\n\tno addition could have been made on account of fall in gross profit.\n<\/p>\n<p>In<br \/>\n\tthe aforesaid facts and circumstances, no infirmity can be found in<br \/>\n\tthe impugned order of the Tribunal so as to warrant interference.<br \/>\n\tIn absence of any question of law, as proposed or otherwise, much<br \/>\n\tless any substantial question of law arising out of the impugned<br \/>\n\torder of the Tribunal,  the appeals are dismissed with no order as<br \/>\n\tto costs.\n<\/p>\n<p>\t\t\t\t[D.A.MEHTA,<br \/>\nJ.]<\/p>\n<p>[HARSHA<br \/>\nDEVANI, J.]<\/p>\n<p>parmar*<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court The vs Unknown on 9 March, 2010 Author: D.A.Mehta,&amp;Nbsp;Honourable Ms.Justice H.N.Devani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/452\/2009 4\/ 4 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 452 of 2009 with TAX APPEAL No.453 of 2009 ========================================= THE COMMISSIONER OF INCOME TAX-1 &#8211; Appellant(s) Versus JYOTI [&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-224225","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>The vs Unknown on 9 March, 2010 - Free Judgements of Supreme Court &amp; 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\/the-vs-unknown-on-9-march-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The vs Unknown on 9 March, 2010 - Free Judgements of Supreme Court &amp; 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