{"id":34361,"date":"2011-08-24T00:00:00","date_gmt":"2011-08-23T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-binita-on-24-august-2011"},"modified":"2016-12-31T18:40:17","modified_gmt":"2016-12-31T13:10:17","slug":"commissioner-vs-binita-on-24-august-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-binita-on-24-august-2011","title":{"rendered":"Commissioner vs Binita on 24 August, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Binita on 24 August, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi, Gokani,<\/div>\n<pre>  \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\/1160\/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. 1160 of 2010\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-IV - Appellant(s)\n \n\nVersus\n \n\nBINITA\nM PATEL - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nMANISH BHATT, SR 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: 24\/08\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MS JUSTICE SONIA GOKANI)<\/p>\n<p>This<br \/>\n\ttax appeal is filed under Section 260A of the Income-tax Act, 1961<br \/>\n\tchallenging order of the Income Tax Appellate Tribunal dated<br \/>\n\t30.11.2009 raising following question for our consideration :\n<\/p>\n<p>&#8220;Whether<br \/>\n\tthe Appellate Tribunal is right in law and on facts in confirming<br \/>\n\tthe order passed by the CIT(A) in deleting the addition of<br \/>\n\tRs.12,00,000\/- made by the Assessing Officer on account of<br \/>\n\tunexplained capital reserve?&#8221;\n<\/p>\n<p>Brief<br \/>\n\tfacts are as follows :\n<\/p>\n<p>2.1\tAssessee<br \/>\n\tfor  for block assessment period 1.4.1989 to 15.10.1999 filed its<br \/>\n\treturn of income declaring total income as nil. The original<br \/>\n\tassessment under Section 158C of the Act was finalised by<br \/>\n\tdetermining total income at Rs.14,09,180\/-. There were certain<br \/>\n\tadditions made, one of which was addition on account of unexlaned<br \/>\n\tcapital reserve to the tune of Rs.12,00,000\/-. Said additions were<br \/>\n\tchallenged by the assessee respondent before CIT(Appeals) which<br \/>\n\tdeleted disallowance made by the Assessing Officer including the one<br \/>\n\tmade on account of unexplained capital reserve. Revenue challenged<br \/>\n\tthe same before the appellate tribunal. Tribunal concurred with<br \/>\n\tfindings of CIT(Appeals) and impugned order is in challenge before<br \/>\n\tthis Court.\n<\/p>\n<p>Court<br \/>\n\thas heard learned senior Counsel Shri Manish Bhatt for the Revenue<br \/>\n\tand with his assistance, orders of adjudicating authorities are<br \/>\n\texamined. For the reasons to be followed here-in-after, issue<br \/>\n\tproposed for determination of this Court deserves no consideration.\n<\/p>\n<p>Question<br \/>\n\tformulated is with regard to addition of Rs.12,00,000\/- made by the<br \/>\n\tAssessing Officer on account of unexplained capital reserve. Revenue<br \/>\n\tpointed out to the tribunal that assessee had shown the credit entry<br \/>\n\tof reserve amounting to Rs.12,00,000\/- apart from capital and<br \/>\n\ttherefore, onus was on the assessee to prove that no investment of<br \/>\n\tRs.12,00,000\/- other than recorded in the books of accounts was made<br \/>\n\tby her in the partnership firm namely, M\/s. Troikaa Paranterals.<br \/>\n\tSince onus was not discharged, addition was correctly made by the<br \/>\n\tAssessing Officer. Tribunal was of the opinion that Commissioner,<br \/>\n\tIncome-tax by giving cogent findings had deleted said additions<br \/>\n\twherein it observed that page no.102 of Annexure A-34 was a rough<br \/>\n\ttrial balance where this amount appeared as a reserve which was on<br \/>\n\taccount of bifurcation of capital balance as being non-interest<br \/>\n\tbearing. It was also noted by CIT(Appeals) that in fact no interest<br \/>\n\thas been paid on such amount by the bank and during the course of<br \/>\n\tappellate hearing also, fair trial balance was produced before the<br \/>\n\tauthority bearing entry of Rs.12 lakhs.  Authority was of the<br \/>\n\topinion that source of amount deposited in the partnership firm was<br \/>\n\ttruly and completely explained and in absence of any base for making<br \/>\n\tsuch additions,  addition was not upheld. Tribunal also while<br \/>\n\tconcurring with these findings gave its independent findings by<br \/>\n\tholding further that there was nothing brought before it by the<br \/>\n\tRevenue to prove that assessee had invested any amount in addition<br \/>\n\tto balance shown in in the capital account in the firm where<br \/>\n\tassessee was a partner. Tribunal was also of the opinion that<br \/>\n\trejection of the explanation of assessee on part of the Assessing<br \/>\n\tOfficer was not justifiable and that was done only on basis of doubt<br \/>\n\tand suspicion.\n<\/p>\n<p>Issue<br \/>\n\tis essentially dealt by both the adjudicating authorities on basis<br \/>\n\tof factual matrix presented before them. Since reasons given by both<br \/>\n\tthe authorities are sound and cogent and there is no perversity<br \/>\n\tpointed out, this Court is of the opinion that no interference is<br \/>\n\tcalled for. There is no question of law much-less substantial<br \/>\n\tquestion of law to be determined by this Court. Tax Appeal is<br \/>\n\tdismissed.\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 Binita on 24 August, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/1160\/2010 3\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1160 of 2010 ========================================================= COMMISSIONER OF INCOME TAX-IV &#8211; Appellant(s) Versus BINITA M PATEL &#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-34361","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 v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Binita on 24 August, 2011 - Free Judgements of Supreme Court &amp; 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