{"id":249234,"date":"2011-04-04T00:00:00","date_gmt":"2011-04-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-4-april-2011-7"},"modified":"2017-06-22T14:59:24","modified_gmt":"2017-06-22T09:29:24","slug":"commissioner-vs-unknown-on-4-april-2011-7","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-4-april-2011-7","title":{"rendered":"Commissioner vs Unknown on 4 April, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 4 April, 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\/2074\/2009\t 3\/ 3\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 2074 of 2009\n \n\n \n\n\n \n\n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-IV - Appellant(s)\n \n\nVersus\n \n\nTOP\nMEDIA ENTERTAINMENT 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\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   4th April 2011\n\t\t\n\t\n\n \n\n ORAL\nORDER<\/pre>\n<p id=\"p_1\"> (Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>  Revenue<br \/>\nis in Appeal against the order of the Tribunal dated  1st<br \/>\nMay 2009, raising following question for our consideration :-\n<\/p>\n<p id=\"p_1\">&#8220;Whether<br \/>\nthe Appellate Tribunal  is right in law and on facts in confirming<br \/>\nthe order passed by CIT [A] in deleting the penalty of Rs.<br \/>\n60,97,000\/= levied  u\/s. 271E, for violation of provisions made u\/s.<br \/>\n269<a href=\"\/doc\/1656199\/\" id=\"a_1\">T of the Act<\/a> ?&#8221;\n<\/p>\n<p id=\"p_2\"> It<br \/>\ncan be seen from the question itself that the issue pertains to levy<br \/>\nof penalty u\/s. 271E of the Income Tax Act, 1961. The Assessing<br \/>\nOfficer was of the opinion that certain amounts were received by the<br \/>\nassessee in cash breaching the provisions of <a href=\"\/doc\/1656199\/\" id=\"a_1\">Section 269T<\/a> of the Act.<br \/>\nThe Assessing Officer, therefore, instituted penalty proceedings<br \/>\nunder <a href=\"\/doc\/1656199\/\" id=\"a_2\">Section 271E<\/a> of the Act and eventually imposed the penalty,<br \/>\nwhich was carried in appeal by the assessee. The<br \/>\nCIT [A] deleted the penalty. The Revenue carried the issue further in<br \/>\nappeal before the ITAT. The Tribunal confirmed the order of the CIT<br \/>\n[A].\n<\/p>\n<p id=\"p_3\">  Counsel<br \/>\nfor the Revenue vehemently contended that the entire mode of<br \/>\naccepting and returning the money in cash on the premise that the<br \/>\nflats were booked and later on, bookings were cancelled is not<br \/>\nbelievable or acceptable. He contended that the properties were never<br \/>\nsold and the cancellation is shown several years after the initial<br \/>\nacceptance of the money in cash. The Assessing Officer thus rightly<br \/>\nbelieved breach of <a href=\"\/doc\/1656199\/\" id=\"a_3\">Section 269T<\/a> of the Act.\n<\/p>\n<p id=\"p_4\">  We,<br \/>\nhowever, find that the CIT [A] in its Order observed that there is no<br \/>\ndispute regarding  genuineness of the transactions, and the source of<br \/>\n funds are proved  and  are not doubted. It was further observed that<br \/>\nthe sale and purchase were cancelled after two-three years on account<br \/>\nof earthquake and such time gap cannot suggest that the appellant&#8217;s<br \/>\nclaim of purchase and sale of the flats earlier was not genuine. We,<br \/>\ntherefore, believe that the receipt of cash against the sale of flats<br \/>\nand payment of cash against the purchase of the flats was not within<br \/>\nthe purview of loan or deposit, and therefore, not in violation of<br \/>\n<a href=\"\/doc\/1656199\/\" id=\"a_4\">Section 271T<\/a> of the Act. No penalty under <a href=\"\/doc\/1656199\/\" id=\"a_5\">Section 271E<\/a> of the Act,<br \/>\ntherefore, could have been imposed.\n<\/p>\n<p id=\"p_5\">  The<br \/>\nTribunal also concurred with the view of the CIT [A] observing that<br \/>\nthe Assessing Officer simply doubted the transactions for purchase<br \/>\nand sale but did not bring any evidence on record that the<br \/>\ntransactions were not genuine. The Tribunal further observed that the<br \/>\ntransactions for purchase and sale<br \/>\nof the properties cannot be regarded to be transactions for receiving<br \/>\nor advancing the loan.\n<\/p>\n<p id=\"p_6\"> We<br \/>\nfind that CIT [A] as well as Tribunal found on facts that the amounts<br \/>\n received on sale of flats cannot be regarded to be transactions for<br \/>\nreceiving or advancing the loan, the same did not breach <a href=\"\/doc\/1656199\/\" id=\"a_6\">Section 269T<\/a><br \/>\nof the Act.  In the result, no substantial question of law arises.<br \/>\nTax Appeal is dismissed.\n<\/p>\n<p id=\"p_7\">\t\t\t\t\t\t\t{Akil<br \/>\nKureshi, J.}<\/p>\n<p>{Ms.\n<\/p>\n<p id=\"p_8\">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 4 April, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/2074\/2009 3\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 2074 of 2009 ========================================================= COMMISSIONER OF INCOME TAX-IV &#8211; Appellant(s) Versus TOP MEDIA ENTERTAINMENT 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-249234","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 4 April, 2011 - Free Judgements of Supreme Court &amp; 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