{"id":272244,"date":"2011-11-15T00:00:00","date_gmt":"2011-11-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-15-november-2011-3"},"modified":"2017-04-08T13:28:06","modified_gmt":"2017-04-08T07:58:06","slug":"commissioner-vs-unknown-on-15-november-2011-3","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-15-november-2011-3","title":{"rendered":"Commissioner vs Unknown on 15 November, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 15 November, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi, Gokani,<\/div>\n<pre id=\"pre_1\">  \n Gujarat High Court Case Information System \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\/1690\/2010\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\nTAX\nAPPEAL No. 1690 of\n2010 \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX - III - Appellant(s)\n \n\nVersus\n \n\nM\/S\nSONAL CONSTRUCTION - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nMANISH BHATT, SENIOR COUNSEL\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\n \n \n\n\n \n\nDate\n: 15\/11\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p id=\"p_1\">(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>\tRevenue<br \/>\nis in appeal against judgement of the Tribunal dated 12.2.2010<br \/>\nraising following questions for our consideration :\n<\/p>\n<p id=\"p_1\">(A)\tWhether<br \/>\nin the facts and circumstances of the case and in law, the Appellate<br \/>\nTribunal was right in holding that the books cannot be rejected under<br \/>\nsection 145, despite the fact that the assessee never maintained<br \/>\nperiodical site wise register for consumption of raw material?\n<\/p>\n<p id=\"p_2\">(B)\tWhether<br \/>\nin the facts and circumstances of the case and in law, the Appellate<br \/>\nTribunal was right, in holding that the books were correct and<br \/>\ncomplete in spite of the various evidences to the contrary that were<br \/>\nbrought on record including the lack of consumption details, in the<br \/>\nabsence of which it is not possible to deduce the correct profit of<br \/>\nthe business?\n<\/p>\n<p id=\"p_3\">(C)\tWhether,<br \/>\non the facts and in the circumstances of the case and in law, the<br \/>\nAppellate Tribunal was right in holding that the production of bills<br \/>\nwas sufficient to prove the genuineness of expenses without<br \/>\nproduction of the support and ancilliary records like their receipt,<br \/>\nmovement and consumption necessary to compute the profit of civil<br \/>\ncontractor assessee?\n<\/p>\n<p id=\"p_4\">(D)\tWhether,<br \/>\non the facts and in the circumstances of the case and in law, the<br \/>\nAppellate Tribunal was right in deleting the addition made by the<br \/>\nAssessing officer at Rs.24,82,752\/- despite the fact that the<br \/>\nassessee could not prove the genuineness of the expenses claimed by<br \/>\nit?\n<\/p>\n<p id=\"p_5\">(E)\tWhether<br \/>\non the facts and in the circumstances of the case, the Appellate<br \/>\nTribunal was right in deleting the addition made by the Assessing<br \/>\nOfficer at Rs.24,82,752\/- merely on the basis that the assessee had<br \/>\nshown a better net profit in the year under consideration compared to<br \/>\nearlier year when the facts clearly show that the assessee only<br \/>\nincurred a net loss, even excluding depreciation in its construction<br \/>\nbusiness?\n<\/p>\n<p id=\"p_6\">\tEntire<br \/>\nissue pertains to rejection of book results and estimation of Gross<br \/>\nProfit by the Assessing Officer as confirmed by the CIT(Appeals).<br \/>\nUpon further appeal, however, the Tribunal deleted the same primarily<br \/>\non two grounds. Firstly that the grounds of rejection of book results<br \/>\nunder <a href=\"\/doc\/488246\/\" id=\"a_1\">Section 145<\/a> of the Income Tax Act were not satisfied and<br \/>\nsecondly as per the assessee&#8217;s accounts, GP rate for current year<br \/>\ncomes to 2.8% as compared to previous year when the same was 1.71%<br \/>\nand 1.75% respectively. Tribunal thus disapproved the Assessing<br \/>\nOfficer&#8217;s estimation of profit at the rate of 5% and thereby deleted<br \/>\nentire addition of Rs.24.87 lakhs. Tribunal gave following reasons :\n<\/p>\n<p id=\"p_7\">&#8220;8.\n<\/p>\n<p id=\"p_8\">\tWe have carefully considered the rival submissions and perused the<br \/>\nmaterials available on record. After carefully analyzing the facts of<br \/>\nthe case, it is seen that Assessing Officer has rejected the book<br \/>\nresults mainly on the ground that assessee did not maintain<br \/>\nconsumption records of materials on site wise basis and that there<br \/>\nare discrepancies in the vouchers relating to carting and other<br \/>\nexpenses. We are of the view that book results can be rejected only<br \/>\nif the provisions of sub-section(3) of <a href=\"\/doc\/488246\/\" id=\"a_1\">section 145<\/a>  of the Act are<br \/>\nsatisfied. The above sub-section provides for rejection of book<br \/>\nresults only if the accounts are found to be either incorrect or<br \/>\nincomplete or where the method of accounting\/accounting standards<br \/>\nnotified u\/s 145(2) have not been regularly followed. However, none<br \/>\nof the conditions laid down in above section stands satisfied in the<br \/>\ninstant case. As regards the consumption of materials, it is seen<br \/>\nthat the assessee has produced relevant bills in support of the<br \/>\nexpenses and no discrepancy in the same has been pointed out. Further<br \/>\nwork at the end of the year is almost complete as can be seen from<br \/>\nthe fact that no major amount is shown as outstanding in the balance<br \/>\nsheet under the head of Sundry Debtors\/Sundry Creditors considering<br \/>\nthe total volume of activity for the year under consideration and<br \/>\ntherefore, consumption of materials cannot be said to be unverifiable<br \/>\npurely on the ground that site wise details have not been maintained.<br \/>\nThere is no evidence on record which indicates that assessee has<br \/>\ninflated the purchases of materials. Further considering the nature<br \/>\nof activity and the place at which the work is required to be carried<br \/>\nout, the carting expenses cannot be regarded as non-genuine on the<br \/>\nground of certain discrepancies as pointed out  by assessing Officer<br \/>\nand the same does not by any means lead to the conclusion that entire<br \/>\nbook results are not reliable. It is also not the case where carting<br \/>\nexpense have been claimed at a higher amount as compared to earlier<br \/>\nyear. It is also seen that N.P. Ratio before payment to partners and<br \/>\ndepreciation is better as compared to earlier years as the same comes<br \/>\nto 2.80% for the year under consideration as against 1.71% for A.Y.<br \/>\n2002-03 and 1.75% for A.Y. 2001-02. Hence, considering the totality<br \/>\neffects and circumstances of the case and the better results as<br \/>\ncompared to earlier years, the addition of Rs.24,87,175\/- made by<br \/>\nassessing officer by estimating the profit at the rate of 5% s not<br \/>\nsustainable and the same is hereby deleted.&#8221;\n<\/p>\n<p id=\"p_9\"> \tWe<br \/>\nare of the opinion that entire issue is based on appreciation of<br \/>\nmaterial on record. Tribunal having examined all relevant aspects and<br \/>\nhaving given sufficient reasons for interfering, we see no question<br \/>\nof law arising. Tax Appeal is therefore, dismissed.\n<\/p>\n<p id=\"p_10\">(Akil<br \/>\nKureshi,J.)<\/p>\n<p>(Ms.\n<\/p>\n<p id=\"p_11\">Sonia Gokani,J.)<\/p>\n<p>(raghu)<\/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 15 November, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/1690\/2010 3\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1690 of 2010 ========================================================= COMMISSIONER OF INCOME TAX &#8211; III &#8211; Appellant(s) Versus M\/S SONAL CONSTRUCTION &#8211; Opponent(s) ========================================================= [&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-272244","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 v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Unknown on 15 November, 2011 - Free Judgements of Supreme Court &amp; 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