{"id":242736,"date":"2011-04-27T00:00:00","date_gmt":"2011-04-26T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-27-april-2011-6"},"modified":"2016-02-02T22:52:15","modified_gmt":"2016-02-02T17:22:15","slug":"commissioner-vs-unknown-on-27-april-2011-6","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-27-april-2011-6","title":{"rendered":"Commissioner vs Unknown on 27 April, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 27 April, 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\t\n\n\n \n\n\n\t \n\nTAXAP\/2211\/2009\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. 2211 of 2009\n \n\n \n=================================================\n \n\nCOMMISSIONER\nOF INCOME TAX-I - Appellant(s)\n \n\nVersus\n \n\nADITI\nEXPORTS PVT LTD - Opponent(s)\n \n\n================================================= \nAppearance\n: \nMR MR BHATT,\nSR.ADV. with MRS\nMAUNA M BHATT for Appellant(s) : 1, \nNone for Opponent(s) :\n1, \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\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\tMS JUSTICE SONIA GOKANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 27\/04\/2011 \n\n \n\nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>1.\tRevenue<br \/>\nis in appeal against the judgment of the Tribunal dated 22.5.2009<br \/>\nraising following questions in the present appeal:-\n<\/p>\n<p>&#8220;[A]\tWhether<br \/>\nthe Appellate Tribunal is right in law and on facts in confirming the<br \/>\norder passed by CIT(A) and deleting the disallowance of<br \/>\nRs.2,09,75,000\/- made on account of unexplained cash credit u\/s.68 of<br \/>\nthe I.T. Act?\n<\/p>\n<p>[B]\tWhether the<br \/>\nAppellate Tribunal is right in law and on facts in confirming the<br \/>\norder passed by the CIT(A) in deleting the disallowance of<br \/>\ndepreciation of Rs.61,27,192\/- made on account of plant and<br \/>\nmachinery?&#8221;\n<\/p>\n<p>[C]\tWhether the<br \/>\nAppellate Tribunal is right in law and on facts in confirming the<br \/>\norder passed by CIT(A) in deleting the addition of Rs.1,23,97,183\/-<br \/>\nmade on account of excess cost of purchase of raw-material?&#8221;\n<\/p>\n<p>2.\tCounsel<br \/>\nfor the Revenue, however, pointed out that the questions [A] and [B]<br \/>\ndo not arise in the present appeal.\n<\/p>\n<p>3.\tWith<br \/>\nrespect to sole surviving question [C], we have examined the orders<br \/>\non record with the assistance of the learned counsel for the Revenue.<br \/>\nWe find that the CIT (Appeals) as well as the Tribunal  both, on<br \/>\navailable evidence on record and appreciation of evidence, were of<br \/>\nthe opinion that there was no evidence for presumption of recovery to<br \/>\nthe extent of 65%. It was found that the assessee had produced all<br \/>\nthe records justifying the consumption of material, production<br \/>\nobtained and yield therefrom. Entire issue being factual in nature<br \/>\nand having been considered by the CIT(Appeals) as well as the<br \/>\nTribunal, we do not find any substantial question of law arising in<br \/>\nthis appeal. 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>sudhir<\/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 27 April, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/2211\/2009 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 2211 of 2009 ================================================= COMMISSIONER OF INCOME TAX-I &#8211; Appellant(s) Versus ADITI EXPORTS PVT LTD &#8211; Opponent(s) ================================================= Appearance [&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-242736","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 27 April, 2011 - Free Judgements of Supreme Court &amp; 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