{"id":40886,"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"},"modified":"2017-04-18T13:27:03","modified_gmt":"2017-04-18T07:57:03","slug":"commissioner-vs-unknown-on-4-april-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-4-april-2011","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>   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\t\n\n\n \n\n\n\t \n\nTAXAP\/2427\/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. 2427 of 2009\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-III - Appellant(s)\n \n\nVersus\n \n\nNEPTUNE\nEQUIPMENT 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: 04\/04\/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 26.6.2009 raising<br \/>\nfollowing questions for our consideration :\n<\/p>\n<p>&#8220;(A)<br \/>\nWhether the Appellate Tribunal is right in law and on facts in<br \/>\nconfirming  the order passed by  CIT(A) in cancelling the penalty of<br \/>\nRs.40,62,950\/- levied u\/s. 271D of the I.T. Act ?\n<\/p>\n<p>(B)\tWhether<br \/>\nthe Appellate Tribunal is right in law and on facts in confirming the<br \/>\norder passed by CIT(A) in canceling the penalty of Rs.54,92,200\/-<br \/>\nlevied u\/s.271E of the I.T. Act?&#8221;\n<\/p>\n<p> \tAs<br \/>\nquestion suggests, the issue pertains to penalty under Section 271D<br \/>\nand 271E of the Income Tax Act.  On the ground that assessee had<br \/>\nbreached provisions of Section 269SS and 269T of the Act, such<br \/>\npenalty proceedings were initiated. Assessing Officer as well as<br \/>\nCIT(Appeals) were of the opinion that such penalties were required to<br \/>\nbe imposed. Issue was carried in appeal by the assessee before the<br \/>\ntribunal. Tribunal deleted the penalty on the ground that assessee<br \/>\nhad shown sufficient cause, that transactions were not in doubt and<br \/>\nthat there was no false explanation for unaccounted money. Tribunal<br \/>\ntherefore, referring to the decision of Supreme Court in  case of<br \/>\n<a href=\"\/doc\/959299\/\">Asst. Director of Inspection (Investigation) v. Kum. A.B. Shanthi<\/a><br \/>\nreported in (2002) 255 ITR 258(SC)  and that of High  Court in case<br \/>\nof <a href=\"\/doc\/1345648\/\">Commissioner of Income-tax v. Bhagwati Prasad Bajoria<\/a>(HUF)<br \/>\nreported in (2003) 263 ITR 487  and invoking provisions of Section<br \/>\n273B of the Act, deleted the penalty.\n<\/p>\n<p>\tHaving<br \/>\nheard learned counsel for the Revenue and having perused the<br \/>\ndocuments on record, we are of the opinion that no substantial<br \/>\nquestion of law is arising. Tribunal found that the cash amounts were<br \/>\nreceived by the assessee to meet with his urgent requirements of<br \/>\npayment of excise duty and such other reasons. We are of the opinion<br \/>\nthat when such cash receipts were explained, exercise of<br \/>\ndiscretionary powers under Section 273B of the Act would not give<br \/>\nrise to such questions of law.\n<\/p>\n<p> \tWe<br \/>\nfurther notice that the tribunal in order recorded that there is no<br \/>\nmaterial to hold that transactions were not genuine. Same were not<br \/>\neven doubted in the assessment proceedings. Persons from whom loans<br \/>\nwere accepted were also assessed to income tax and they were<br \/>\nmaintaining current account with the assessee company since three to<br \/>\nfour years.\n<\/p>\n<p> \tIn<br \/>\nview of above factual finding, we see no reason to interfere.\n<\/p>\n<p>\tCounsel<br \/>\nfor the Revenue however, submitted that nature of emergency was not<br \/>\nsufficiently elaborated. We are of the opinion that it would have<br \/>\nbeen better if further facts were produced in this regard. However,<br \/>\nin view of the totality of facts and circumstances of the case, no<br \/>\ninterference is called for. Tax Appeal is therefore, dismissed.\n<\/p>\n<p>\tQuestion<br \/>\nof application of Section 269SS or 269T to transactions through<br \/>\njournal entry is not considered in this appeal.\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 Unknown on 4 April, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/2427\/2009 3\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 2427 of 2009 ========================================================= COMMISSIONER OF INCOME TAX-III &#8211; Appellant(s) Versus NEPTUNE EQUIPMENT 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-40886","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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