{"id":247869,"date":"2011-03-29T00:00:00","date_gmt":"2011-03-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-29-march-2011-2"},"modified":"2017-07-24T17:48:29","modified_gmt":"2017-07-24T12:18:29","slug":"commissioner-vs-unknown-on-29-march-2011-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-29-march-2011-2","title":{"rendered":"Commissioner vs Unknown on 29 March, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 29 March, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp;<\/div>\n<pre id=\"pre_1\">   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\/1842\/2009\t 3\/ 3\tORDER \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. 1842 of 2009\n \n\n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-III - Appellant(s)\n \n\nVersus\n \n\nPANCHRATNA\nREMEDIES INDIA LTD - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nMANISH BHATT, MRS MAUNA M BHATT\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\nDate\n: 29\/03\/2011 \n\n \n\nORAL\nORDER<\/pre>\n<p id=\"p_1\">(Per<br \/>\n: HONOURABLE MS JUSTICE SONIA GOKANI)<\/p>\n<p id=\"p_1\">1.\t\tThe<br \/>\norder under challenge, before this Court is of the ITAT, dated<br \/>\n18.12.2008.\n<\/p>\n<p id=\"p_2\">2.\t\tThe<br \/>\nbrief facts of the case is that the penalty under Section-271(1)(c)<br \/>\nwas levied on the assessee, to the tune of Rs.80,500\/- for the<br \/>\nassessment year 1993-94, by the Assessing Officer, which was when<br \/>\nchallenged by the assessee before the CIT Appeals, it had deleted the<br \/>\nsame.\n<\/p>\n<p id=\"p_3\">3.\t\tThe<br \/>\ndepartment preferred the appeal against the said order of the CIT<br \/>\nAppeals, wherein the Tribunal dismissed the appeal of the department,<br \/>\non the ground that the tax involved was below the limit prescribed by<br \/>\nthe Board and further, also observed that there was no concealment of<br \/>\nany income nor had the assessee furnished any accurate particulars.<br \/>\nThis order is under challenge before us.\n<\/p>\n<p id=\"p_4\">4.\t\tWe<br \/>\nhave heard learned Counsel, Mr. Manish Bhatt, for the department, who<br \/>\nhas taken us through the orders of all the three adjudicating<br \/>\nauthorities. The Assessing Officer&#8217;s order reveals that he had made<br \/>\ncertain additions to the income under Section-68 of the Income Tax<br \/>\nAct, having not found any proof in support of addition to the capital<br \/>\nand when no explanation having been offered with regard to the nature<br \/>\nand the source of such cash credit. It also, further, initiated the<br \/>\npenalty proceedings under Section-271(1)(c) of the Act and levied the<br \/>\nsame on the assessee.\n<\/p>\n<p id=\"p_5\">5.\t\tThis<br \/>\nwas when challenged before the CIT Appeals, it emerges from its order<br \/>\nthat considering the facts and submissions, it had allowed some<br \/>\nadditions and some reliefs were granted for the same, by giving the<br \/>\nreasons for the same. It emerges that even after the additions, the<br \/>\nassessment resulted into loss, it had, therefore, deleted the penalty<br \/>\nand the revenue challenged that before the Appellate Authority.  The<br \/>\npenalty levied was to the tune of Rs.80,500\/- and it is observed by<br \/>\nthe Tribunal that the revenue effect being less than Rs.2,00,000\/-<br \/>\nlacs, no appeal would lie to the Tribunal, in view of the<br \/>\ninstructions of the CBDT.  Even on merits, the disallowance of<br \/>\nadministrative expenditure, as was found, to be on estimated basis<br \/>\nand not on the findings that the same were bogus, the Tribunal held<br \/>\nthat the additions made under Section-68 of the Act would not<br \/>\nautomatically result into the levying of the penalty.\n<\/p>\n<p id=\"p_6\">6.\t\tOn<br \/>\nclosely scrutinizing, the reasonings of the Tribunal, on the basis of<br \/>\nthe facts, we see no infirmity in the order passed by the Tribunal<br \/>\nwhich on both the counts i.e. lower tax effect as well as for<br \/>\nnon-availability of any material to show either concealment or<br \/>\nfurnishing of inaccurate particulars, choose to delete the order of<br \/>\npenalty, and thereby, upheld the order of CIT Appeals. When the two<br \/>\nauthorities have concurrently found non-attraction of<br \/>\nSection-271(1)(c) of the Act, as well as on independently<br \/>\nscrutinizing when there is no merit in this appeal, preferred before<br \/>\nus, and when no question of law has arisen before us, the same<br \/>\ndeserves to be dismissed and is DISMISSED, accordingly.\n<\/p>\n<p id=\"p_7\">(AKIL<br \/>\nKURESHI,J.)<\/p>\n<p>(Ms.\n<\/p>\n<p id=\"p_8\">SONIA GOKANI,J.)<\/p>\n<p>Umesh\/\t\t<\/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 29 March, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1842\/2009 3\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1842 of 2009 ========================================================= COMMISSIONER OF INCOME TAX-III &#8211; Appellant(s) Versus PANCHRATNA REMEDIES INDIA 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-247869","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 29 March, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-29-march-2011-2\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner vs Unknown on 29 March, 2011 - Free Judgements of Supreme Court &amp; 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