{"id":228087,"date":"2010-02-08T00:00:00","date_gmt":"2010-02-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/gopal-vs-unknown-on-8-february-2010"},"modified":"2018-05-22T02:03:34","modified_gmt":"2018-05-21T20:33:34","slug":"gopal-vs-unknown-on-8-february-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/gopal-vs-unknown-on-8-february-2010","title":{"rendered":"Gopal vs Unknown on 8 February, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Gopal vs Unknown on 8 February, 2010<\/div>\n<div class=\"doc_author\">Author: K.A.Puj,&amp;Nbsp;Honourable Mr.Justice H.Shukla,&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\/25222009\/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. 2522 of 2009\n \n\nwith\n \n\nO.J.CIVIL\nAPPLICATION NO. 520 OF 2009\n \n\nWITH\n \n\nTAX\nAPPEAL No. 2523 of 2009\n \n\nwith\n \n\nO.J.CIVIL\nAPPLICATION NO. 521 OF 2009\n \n\n \n=========================================\n\n\n \n\nGOPAL\nIRON &amp; STEEL CO (GUJ) LTD - Appellant(s)\n \n\nVersus\n \n\nTHE\nINCOME TAX OFFICER - Opponent(s)\n \n\n=========================================\n \nAppearance : \nMR. J.P.SHAH,\nLd. Senior Counsel with MR MANISH J SHAH for\nAppellant(s) : 1, \nMR. MANISH R. B HATT with MRS MAUNA M BHATT for\nOpponent(s):1 \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 K.A.PUJ\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\tMR.JUSTICE RAJESH H.SHUKLA\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 08\/02\/2010 \n\n \n\n \n \n\n\n \n\nCOMMON\nORAL ORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE K.A.PUJ)<\/p>\n<p>The<br \/>\n\tAppellant \/ assessee has filed these two Tax Appeals under Section<br \/>\n\t260A of the Income Tax Act, 1961 for the assessment year 1996-97 and<br \/>\n\t1997-98, proposing to formulate the following substantial questions<br \/>\n\tof law for determination and consideration of this Court:\n<\/p>\n<p>(i)\tWhether<br \/>\n\ton the facts and in the circumstances of the case, the Tribunal was<br \/>\n\tright in law in sending the matter back to the Assessing Officer and<br \/>\n\tnot deciding the appeal itself?\n<\/p>\n<p>(ii)\tWhether<br \/>\n\ton the facts and in the circumstances of the case, the share<br \/>\n\tapplication money was addible in the hands of the assessee-company<br \/>\n\tunder sec.68?\n<\/p>\n<p>Heard<br \/>\n\tMr. J.P.Shah, the learned Senior Counsel appearing with Mr. Manish<br \/>\n\tJ. Shah for the Appellant and Mr. Manish R.Bhatt, the learned Senior<br \/>\n\tStanding Counsel appearing with Mrs. Mauna M. Bhatt, the learned<br \/>\n\tStanding Counsel for the Revenue and perused the orders passed by<br \/>\n\tthe authorities.\n<\/p>\n<p>This<br \/>\n\tCourt has issued notice on 19.1.2010.  Pursuant to the notice, Mrs.<br \/>\n\tMauna M. Bhatt has filed her appearance on behalf of the Revenue.\n<\/p>\n<p>The<br \/>\n\tAppellant&#8217;s grievance is only against the setting aside of the order<br \/>\n\tpassed by the CIT(A) and remanding the matter back to the Assessing<br \/>\n\tOfficer.  The Tribunal while remanding the matter to the Assessing<br \/>\n\tOfficer has observed that the assessee has submitted the details for<br \/>\n\tthe first time before the CIT(A) regarding the list of shareholders<br \/>\n\tup to allotment appearing at pages 1 to 178 of the paper book.<br \/>\n\tThese details were filed for the first time before the CIT(A).  On<br \/>\n\tthis basis the Tribunal observed that since the verification of<br \/>\n\tthese documents are required to adjudicate the issues, in the<br \/>\n\tinterest of justice and fair  play to both the parties, the<br \/>\n\tassessment orders were set aside and direction was given to the<br \/>\n\tAssessing Officer to make fresh assessments after considering all<br \/>\n\tthe submissions as well as the documents which the assessee may<br \/>\n\tsubmit before him.\n<\/p>\n<p>The<br \/>\n\tvery premises or foundation on the basis of which the Tribunal has<br \/>\n\tpassed the order, seems to be erroneous, as the list of shareholders<br \/>\n\tup to allotment appearing at pages 1 to 178 of the paper book was<br \/>\n\tfiled before the AO and it was not filed before the CIT(A) for the<br \/>\n\tfirst time.  These details were very much before the AO and he has<br \/>\n\tpassed the order considering the said details.  Hence the Tribunal<br \/>\n\thas erred in making this observation and after making such<br \/>\n\tobservations, set aside the assessment.  Normally the Court would<br \/>\n\tnot have interfered in the order setting aside the assessment.<br \/>\n\tHowever, looking to the facts of the present case the order passed<br \/>\n\tby the Tribunal is required to be set aside and the Tribunal is<br \/>\n\trequired to be directed to decide it afresh. However, looking to the<br \/>\n\tsubsequent development that has taken place after the Tribunal has<br \/>\n\tpassed the impugned order, the Court would not interfere in the<br \/>\n\torder passed by the Tribunal as pursuant to the said order, the AO<br \/>\n\thas already framed the assessment against which the Appellant<br \/>\n\tassessee has filed appeals before the CIT(A) and those appeals are<br \/>\n\tpending.\n<\/p>\n<p>In<br \/>\n\tlight of the above facts, without interfering in the order passed by<br \/>\n\tthe Tribunal, we direct the CIT(A) to decide the Appeals which are<br \/>\n\tpending before him against fresh assessment orders passed by the AO,<br \/>\n\tin accordance with law and after  considering the Apex Court&#8217;s order<br \/>\n\tpassed in the case of <a href=\"\/doc\/1595589\/\">Commissioner of Income Tax v. Steller<br \/>\n\tInvestment Ltd.<\/a> 2001 (201) ITR 263 and<br \/>\n\tCommissioner of Income Tax v. M\/s Lovely Export (Private)<br \/>\n\tLimited passed by the Apex<br \/>\n\tCourt on 11.1.2008 in Special Leave to Appeal (C) No. 11993 of 2007.\n<\/p>\n<p>\tWe are at<br \/>\n\tpains to point out that on a wrong premises the assessment orders<br \/>\n\twere set aside by the Tribunal.  The details were before the<br \/>\n\tTribunal and after considering these details, the Tribunal ought to<br \/>\n\thave passed the order on merits. The shortcut adopted by the<br \/>\n\tTribunal has given further rise to the litigation.  Be that as it<br \/>\n\tmay, now the CIT (A) is expected to decide the Appeals filed by the<br \/>\n\tasssessee before him in accordance with law and in accordance with<br \/>\n\tthe Hon&#8217;ble Apex Court&#8217;s decisions.\n<\/p>\n<p>\tSubject to<br \/>\n\tthe aforesaid direction both the Appeals are accordingly disposed<br \/>\n\tof.\n<\/p>\n<p>\tSince the<br \/>\n\tAppeals are disposed of, Civil Applications no longer survive and<br \/>\n\taccordingly disposed.\n<\/p>\n<p>\t(K.A.Puj,J)<\/p>\n<p>\t(Rajesh H.\n<\/p>\n<p>\tShukla,J)<\/p>\n<p>Jayanti*<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Gopal vs Unknown on 8 February, 2010 Author: K.A.Puj,&amp;Nbsp;Honourable Mr.Justice H.Shukla,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/25222009\/2009 4\/ 4 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 2522 of 2009 with O.J.CIVIL APPLICATION NO. 520 OF 2009 WITH TAX APPEAL No. 2523 of 2009 with O.J.CIVIL [&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-228087","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>Gopal vs Unknown on 8 February, 2010 - Free Judgements of Supreme Court &amp; 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