{"id":255724,"date":"2010-04-27T00:00:00","date_gmt":"2010-04-26T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-the-on-27-april-2010"},"modified":"2017-08-03T17:35:06","modified_gmt":"2017-08-03T12:05:06","slug":"commissioner-vs-the-on-27-april-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-the-on-27-april-2010","title":{"rendered":"Commissioner vs The on 27 April, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs The on 27 April, 2010<\/div>\n<div class=\"doc_author\">Author: D.A.Mehta,&amp;Nbsp;Honourable Ms.Justice H.N.Devani,&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\n\n \n\n\n\t \n\nTAXAP\/507\/2009\t 4\/ 4\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. 507 of 2009\n \n\n \n \n=========================================\n\n\n \n\nCOMMISSIONER\nOF INCOME TAX-IV - Appellant(s)\n \n\nVersus\n \n\nSAMRAT\nBUILDERS - Opponent(s)\n \n\n=========================================\n \nAppearance : \nMR\nMR BHATT, SR. ADVOCATE with MRS. MAUNA M BHATT\nfor Appellant \nNone for\nOpponent(s) : 1, \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 D.A.MEHTA\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 H.N.DEVANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 27\/04\/2010 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p id=\"p_1\">(Per<br \/>\n: HONOURABLE MS.JUSTICE H.N.DEVANI)<\/p>\n<p>In<br \/>\n\tthis appeal under <a href=\"\/doc\/789969\/\" id=\"a_1\">section 260A<\/a> of the Income-tax Act, 1961 (the<br \/>\n\tAct), appellant-revenue has proposed the following question :\n<\/p>\n<p id=\"p_1\"> Whether<br \/>\n\tthe Appellate Tribunal is right in law and on facts in confirming<br \/>\n\tthe order of the CIT (A) deleting the addition of Rs.50,93,465\/-<br \/>\n\tmade under the head receipt of on-money?\n<\/p>\n<p id=\"p_2\">The<br \/>\n\tAssessment Year is 1994-95 and the relevant accounting period is the<br \/>\n\tprevious year 1993-94.  A search<br \/>\n\twas conducted at the residential premises of one Shri Hasthimal K.<br \/>\n\tBhansali on 22nd<br \/>\n\tMarch 1994.  During the search proceedings, one person named Shri<br \/>\n\tLalit R. Shah came to the residential premises of Shri Bhansali and<br \/>\n\this statement was recorded under <a href=\"\/doc\/727816\/\" id=\"a_1\">section 131<\/a> of the Income Tax Act,<br \/>\n\t1961 (the Act).  Certain diaries and loose papers were impounded<br \/>\n\tfrom him under <a href=\"\/doc\/727816\/\" id=\"a_2\">section 131<\/a> of the Act which were marked as Annexure<br \/>\n\tA-1 and A-3. As per the statement of Shri Lalit Shah, the flats were<br \/>\n\tsold at the rate of Rs.1,500\/- per sq. yards and the amount was<br \/>\n\tcollected by cheques, whereas Rs.1,200\/- per sq. yard came to be<br \/>\n\tcollected in cash.  He also admitted to having made collection in<br \/>\n\tcash on behalf of the respondent assessee. The Assessing Officer<br \/>\n\treopened the assessment of the respondent assessee under <a href=\"\/doc\/1837761\/\" id=\"a_3\">section 147<\/a><br \/>\n\tof the Act and framed assessment under <a href=\"\/doc\/1837761\/\" id=\"a_4\">section 147<\/a> read with <a href=\"\/doc\/789969\/\" id=\"a_5\">section<br \/>\n\t143(3)<\/a> of the Act, making an addition of Rs.50,93,465\/- to the total<br \/>\n\tincome of the assessee as unaccounted on-money received.\n<\/p>\n<p id=\"p_3\">The<br \/>\n\tassessee carried the matter in appeal before Commissioner (Appeals),<br \/>\n\twho deleted the said addition. The revenue carried the matter in<br \/>\n\tappeal before the Income Tax Appellate Tribunal (the Tribunal), but<br \/>\n\tfailed.\n<\/p>\n<p id=\"p_4\">Mr.\n<\/p>\n<p id=\"p_5\">\tM. R. Bhatt, learned Senior Advocate for the appellant revenue has<br \/>\n\tplaced reliance upon the order of assessment and submitted that the<br \/>\n\tAssessing Officer had made the addition made on the strength of<br \/>\n\treliable material evidence and that Annexure A-1 and Annexure A-3,<br \/>\n\twhich were recovered during the course of meticulous search, record<br \/>\n\tdetails of transactions. It is submitted that the Tribunal has not<br \/>\n\tappreciated the facts correctly in recording that Shri Lalit Shah<br \/>\n\thad retracted his statement.  It is accordingly, urged that the<br \/>\n\tappeal does give rise to a substantial question of law as proposed<br \/>\n\tor as may be formulated by the Court..\n<\/p>\n<p id=\"p_6\">A<br \/>\n\tperusal of the record of the case indicates that the entire basis<br \/>\n\tfor making the addition in the hands of the assessee is the<br \/>\n\tstatement made by Shri Lalit Shah, stating that on-money was being<br \/>\n\tcollected in cash in relation to Sunrise Park Scheme and certain<br \/>\n\tdocuments recovered from him. However, there is no evidence on<br \/>\n\trecord to show that the on-money received in cash by Shri Lalit Shah<br \/>\n\thas, in fact, travelled to the assessee.  No corroborative evidence<br \/>\n\thas been brought on record to show that the amount in question has<br \/>\n\tin fact been received by the assessee. Besides, the Assessing<br \/>\n\tOfficer has neither rejected the books of account of the respondent<br \/>\n\tassessee by resorting to <a href=\"\/doc\/488246\/\" id=\"a_6\">section 145<\/a> of the Act, nor has he applied<br \/>\n\tthe provisions of <a href=\"\/doc\/70101\/\" id=\"a_7\">section 69<\/a> of the Act. Both the appellate<br \/>\n\tauthorities have, upon appreciation of the evidence on record<br \/>\n\tconcurrently found that there is no clinching evidence available<br \/>\n\twith the Assessing Officer to conclude that the respondent has, in<br \/>\n\tfact, received the<br \/>\n\tmoney.  In view of the aforesaid concurrent findings of fact<br \/>\n\trecorded by both, Commissioner (Appeals) as well as the Tribunal, it<br \/>\n\tis not necessary to discuss the other part of the evidence.\n<\/p>\n<p id=\"p_7\">Suffice<br \/>\n\tit to state that in light of the aforesaid concurrent findings of<br \/>\n\tfact recorded by both, Commissioner (Appeals) as well as the<br \/>\n\tTribunal, upon appreciation of the evidence on record, it cannot be<br \/>\n\tstated that there is any legal infirmity in the impugned order of<br \/>\n\tTribunal so as to warrant interference.\n<\/p>\n<p id=\"p_8\">In<br \/>\n\tabsence of any question of law, much less a substantial question of<br \/>\n\tlaw, the appeal is dismissed.\n<\/p>\n<p id=\"p_9\">\t\t\t\t[D.A.MEHTA,<br \/>\nJ.]<\/p>\n<p>[HARSHA<br \/>\nDEVANI, J.]<\/p>\n<p>parmar*<\/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 The on 27 April, 2010 Author: D.A.Mehta,&amp;Nbsp;Honourable Ms.Justice H.N.Devani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/507\/2009 4\/ 4 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 507 of 2009 ========================================= COMMISSIONER OF INCOME TAX-IV &#8211; Appellant(s) Versus SAMRAT BUILDERS &#8211; Opponent(s) ========================================= Appearance : MR [&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-255724","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 The on 27 April, 2010 - Free Judgements of Supreme Court &amp; 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