{"id":30712,"date":"2011-03-28T00:00:00","date_gmt":"2011-03-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-whether-on-28-march-2011"},"modified":"2017-04-07T04:23:39","modified_gmt":"2017-04-06T22:53:39","slug":"commissioner-vs-whether-on-28-march-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-whether-on-28-march-2011","title":{"rendered":"Commissioner vs &#8220;Whether on 28 March, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs &#8220;Whether on 28 March, 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\n\n \n\n\n\t \n\nTAXAP\/1582\/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\nTAX\nAPPEAL No. 1582 of 2009\n \n\n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-III - Appellant(s)\n \n\nVersus\n \n\nNANDAN\nEXIM PVT LTD - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMRS\nMAUNA M BHATT for\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: 28\/03\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>\tRevenue<br \/>\nis in appeal against judgement of tribunal dated 3.3.2009 raising<br \/>\nfollowing question for our consideration :\n<\/p>\n<p>&#8220;Whether<br \/>\nthe Appellate Tribunal is right in law and on facts in confirming the<br \/>\norder passed by the CIT(A) in deleting the addition of Rs.5,69,706\/-<br \/>\nmade on account of disallowance of excess claim of deduction u\/s.<br \/>\n80HHC?&#8221;\n<\/p>\n<p>\tRespondent<br \/>\nassessee&#8217;s return of income was processed under Section 143(3) of the<br \/>\nIncome Tax Act, 1961. However, subsequently beyond four years from<br \/>\nthe end of relevant assessment year, notice for reopening was issued<br \/>\nby the Assessing officer. Ultimately, the Assessing Officer by his<br \/>\norder dated 5.10.2007 disallowed sum of Rs.9,85,890\/- under Section<br \/>\n80HHE of the Act and sum of Rs.5,69,706\/- under Section 80HHC of the<br \/>\nAct. Assessee preferred appeal before the CIT(Appeals) raising<br \/>\nseveral grounds including the  ground that reopening of the<br \/>\nassessment itself was bad in law. CIT(Appeals) partially allowed the<br \/>\nappeal of the assessee,  confirmed disallowance under Section 80HHE<br \/>\nof the Act but deleted disallowance under Section 80HHC. Assessee<br \/>\nwent further in appeal before the tribunal. The Tribunal by impugned<br \/>\njudgement found that reopening itself was invalid.  Revenue is<br \/>\ntherefore, in appeal before us in the present tax appeal.\n<\/p>\n<p> \tWe<br \/>\nhave perused the orders on record with the assistance of learned<br \/>\ncounsel for the Revenue. Tribunal in the impugned judgement after<br \/>\ndetailed and elaborate discussion came to the conclusion that<br \/>\nreopening beyond four years was in the present case not permissible.<br \/>\nTribunal was of the opinion that even reasons recorded by the<br \/>\nAssessing Officer for such reopening show that there was an admission<br \/>\non his part of mistake committed by him in  calculation of deduction<br \/>\nunder Section 80HHC and 80HHE. It was found that during the regular<br \/>\nassessment completed on 31.3.2004, the Assessing officer raised<br \/>\nseveral queries on various issues and assessee had filed detailed<br \/>\nreply. Only thereafter, assessment was completed considering entire<br \/>\nmaterial available on record and discussing all the issues in a<br \/>\ndetailed assessment order comprising of as many as 10 pages.<br \/>\nTribunal also recorded that undisputedly, books of account of the<br \/>\nassessee was statutorily audited and the original return of income<br \/>\nwas accompanied by copies of audited accounts and auditor&#8217;s report.<br \/>\nIt was observed that assessee claimed deductions under Section 80HHC<br \/>\nand 80HHE after filing the necessary details in the prescribed form.<br \/>\nThe original assessment order showed that the Assessing Officer has<br \/>\naccepted the assessee&#8217;s claim for deduction under Section 80HHE<br \/>\nhowever,  recalculated the deduction under Section 80HHC of the Act<br \/>\nand part of deduction was disallowed. Tribunal therefore, was of the<br \/>\nopinion that there was no failure on the part of the assessee to<br \/>\ndisclose fully and truly all material facts.\n<\/p>\n<p> \tTo<br \/>\nthe above factual findings of the tribunal, no contrary material is<br \/>\npointed out to us. When it is found that assessee had placed before<br \/>\nthe Assessing Officer at the time of normal assessment full<br \/>\nmaterials, assessee could not be blamed for not truly and fully<br \/>\ndisclosing the material facts. In facts of the present case, the<br \/>\nAssessing Officer had perused the materials, raised several queries,<br \/>\nconsciously allowed certain deductions and disallowed some part.<br \/>\nView of the tribunal, therefore, that in the present case reopening<br \/>\ncould not have been beyond four years, is based on facts. No question<br \/>\nof law therefore, is arising for our consideration.\n<\/p>\n<p> \tTax<br \/>\nAppeal is dismissed.\n<\/p>\n<p>(Akil<br \/>\nKureshi,J.) <\/p>\n<p>(Ms.\n<\/p>\n<p>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 &#8220;Whether on 28 March, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1582\/2009 3\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1582 of 2009 ========================================================= COMMISSIONER OF INCOME TAX-III &#8211; Appellant(s) Versus NANDAN EXIM 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-30712","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 &quot;Whether on 28 March, 2011 - Free Judgements of Supreme Court &amp; 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