{"id":236699,"date":"2011-02-21T00:00:00","date_gmt":"2011-02-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-21-february-2011-2"},"modified":"2016-12-23T13:41:51","modified_gmt":"2016-12-23T08:11:51","slug":"commissioner-vs-unknown-on-21-february-2011-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-21-february-2011-2","title":{"rendered":"Commissioner vs Unknown on 21 February, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 21 February, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&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\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/1057\/2009\t 1\/ 1\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. 1057 of 2009\n \n\nTo\n\n\n \n\nTAX\nAPPEAL No. 1060 of\n2009 \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-IV - Appellant(s)\n \n\nVersus\n \n\nUTTAM\nPOLYFILMS PVT LTD - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR.\nMANISH R BHATT Sr Advocate with Ms. MAUNA M BHATT\nfor\nAppellant \nNone for\nOpponent \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\n HONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI    21st February 2011\n\t\t\n\t\n\n \n\n ORAL\nORDER<\/pre>\n<p> (Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p> This<br \/>\nAppeal is directed against the judgment of the Tribunal dated 12th<br \/>\nDecember 2008. The question pertains to charging penalty under<br \/>\nSection 271 (1)(c) of the Income Tax Act. The Tribunal was pleased to<br \/>\ndelete the order of penalty on the ground that the main additions<br \/>\nmade by the Assessing Officer were deleted.\n<\/p>\n<p>    The<br \/>\norder of the Tribunal deleting substantive additions having been<br \/>\nconfirmed by us in separate appeals of the Revenue, there is no scope<br \/>\nfor interference in the present matter. Since penalty is<br \/>\nconsequential question and when the additions are deleted, no<br \/>\nquestion of recovering penalty further survives. Tax Appeal,<br \/>\ntherefore,  stands dismissed.\n<\/p>\n<p>{Akil<br \/>\nKureshi, J.}<\/p>\n<p>{Ms.\n<\/p>\n<p>Sonia Gokani, J.}<\/p>\n<p>Prakash*<\/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 21 February, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1057\/2009 1\/ 1 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1057 of 2009 To TAX APPEAL No. 1060 of 2009 ========================================================= COMMISSIONER OF INCOME TAX-IV &#8211; Appellant(s) Versus UTTAM [&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-236699","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 21 February, 2011 - Free Judgements of Supreme Court &amp; 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