{"id":225783,"date":"2011-11-14T00:00:00","date_gmt":"2011-11-13T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-14-november-2011-5"},"modified":"2016-08-28T22:53:55","modified_gmt":"2016-08-28T17:23:55","slug":"commissioner-vs-unknown-on-14-november-2011-5","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-14-november-2011-5","title":{"rendered":"Commissioner vs Unknown on 14 November, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 14 November, 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\/1932\/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. 1932 of\n2010 \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-III - Appellant(s)\n \n\nVersus\n \n\nNARAYAN\nENTERPRISES - 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: 14\/11\/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 judgement of the Tribunal dated 13.11.2009.<br \/>\n\tFollowing questions are presented for our consideration :\n<\/p>\n<p>&#8220;Whether<br \/>\n\tthe Appellate Tribunal is right in law and on facts in quashing the<br \/>\n\tassessment completed by the Assessing Officer u\/s. 147 of the I.T.<br \/>\n\tAct holding that letter issued by the Assessing Officer and<br \/>\n\taddressed to the assessee is not the reason recorded by the<br \/>\n\tAssessing Officer?\n<\/p>\n<p>Issue<br \/>\n\tpertains to reopening of assessment for the assessment year<br \/>\n\t1995-1996. Once the assessment was carried out on 4.2.1998 under<br \/>\n\tSection 143(3) of the Income Tax Act. However, subsequently the<br \/>\n\tAssessing officer issued notice under Section 148 of the Act on<br \/>\n\t8.3.1999 seeking to to reopening the assessment. The Assessing<br \/>\n\tOfficer in the reopening of assessment proceedings passed an order<br \/>\n\tdated 17.11.2000 making addition of Rs.18 lakhs on account of value<br \/>\n\tof Goodwill created to partners account. Assessee carried the issue<br \/>\n\tin appeal. Assessee besides other issues contended that reassessment<br \/>\n\titself was invalid. CIT(Appeals) allowed the assessee&#8217;s appeal.<br \/>\n\tRevenue carried the issue in appeal before the Tribunal. Tribunal by<br \/>\n\timpugned order rejected Revenue&#8217;s appeal. Hence the present tax<br \/>\n\tappeal.\n<\/p>\n<p>Having<br \/>\n\theard learned counsel for the Revenue and having perused the orders<br \/>\n\ton record, it clearly emerges that the Assessing Officer had<br \/>\n\trecorded no reason for reopening the assessment. CIT(Appeals) as<br \/>\n\twell as Tribunal both concurrently came to the conclusion that no<br \/>\n\treasons were recorded. Despite sufficient opportunity being made<br \/>\n\tavailable, the Assessing Officer could not produce the reason<br \/>\n\trecorded before the Commissioner (Appeals) or the Tribunal. The<br \/>\n\tAssessing Officer only relied on notice under Section 148 of the Act<br \/>\n\tfor reopening of the assessment. Surely, such notice itself would<br \/>\n\tnot constitute reasons for reopening the assessment. It is well<br \/>\n\tsettled that separate reasons were required to be recorded. In<br \/>\n\tabsence of such reasons, Tribunal in our opinion rightly upheld<br \/>\n\torder of the CIT(Appeals) declaring the reopening of assessment<br \/>\n\tinvalid.\n<\/p>\n<p>In<br \/>\n\tthe result, 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>(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 14 November, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/1932\/2010 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1932 of 2010 ========================================================= COMMISSIONER OF INCOME TAX-III &#8211; Appellant(s) Versus NARAYAN ENTERPRISES &#8211; Opponent(s) ========================================================= Appearance : MR [&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-225783","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 14 November, 2011 - Free Judgements of Supreme Court &amp; 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