{"id":235145,"date":"2011-10-18T00:00:00","date_gmt":"2011-10-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-18-october-2011-7"},"modified":"2015-06-24T08:09:37","modified_gmt":"2015-06-24T02:39:37","slug":"commissioner-vs-unknown-on-18-october-2011-7","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-18-october-2011-7","title":{"rendered":"Commissioner vs Unknown on 18 October, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 18 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\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/1953\/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. 1953 of 2010\n \n\n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX - III - Appellant(s)\n \n\nVersus\n \n\nRAJ\nFAB PRIVATE LTD - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMRS\nMAUNA M BHATT for\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: 18\/10\/2011  \n \nORAL ORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>\tRevenue<br \/>\nis in appeal against the judgment of the Tribunal dated 31.3.2010<br \/>\nraising the following question for our consideration :-\n<\/p>\n<p>&#8220;Whether<br \/>\nthe Appellate Tribunal is right in law and on facts in cancelling the<br \/>\npenalty of Rs.7,37,243\/- levied u\/s.271(1)(c) of the Act ?&#8221;\n<\/p>\n<p>2.\tIssue<br \/>\npertains to penalty imposed under Section 271(1)(c) of the Income Tax<br \/>\nAct, 1961 by the Assessing Officer. Such penalty was, however,<br \/>\ndeleted by CIT (Appeals) and the view of CIT (Appeals) was confirmed<br \/>\nby the Tribunal.\n<\/p>\n<p>3.\tHaving<br \/>\nheard the learned counsel for the revenue and having perused the<br \/>\norders on record, we find that CIT (Appeals) as well as the Tribunal<br \/>\nhave recorded reasons for deleting the penalty. In particular, it was<br \/>\nfound that merely because the assessee had made claim for expenditure<br \/>\nand such claim was not accepted, automatically the same would not<br \/>\nresult into penalty proceedings. It was held that simple making a<br \/>\nclaim would not mean that the assessee had furnished inaccurate<br \/>\nparticulars of his income.\n<\/p>\n<p>4.\tConsidering<br \/>\nthe above position on record, we do not find any question of law<br \/>\narising. Tax Appeal is, therefore, dismissed.\n<\/p>\n<p>\t\t\t\t\t\t(AKIL<br \/>\nKURESHI, J.)<\/p>\n<p>\t\t\t\t\t\t(MS.\n<\/p>\n<p>SONIA GOKANI, J.)<\/p>\n<p>zgs\/-\n<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<blockquote><p>\t\t   Top<\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Commissioner vs Unknown on 18 October, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/1953\/2010 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1953 of 2010 ========================================================= COMMISSIONER OF INCOME TAX &#8211; III &#8211; Appellant(s) Versus RAJ FAB PRIVATE LTD &#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-235145","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 v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Unknown on 18 October, 2011 - Free Judgements of Supreme Court &amp; 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