{"id":46526,"date":"2011-03-01T00:00:00","date_gmt":"2011-02-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-1-march-2011"},"modified":"2015-07-04T14:14:08","modified_gmt":"2015-07-04T08:44:08","slug":"commissioner-vs-unknown-on-1-march-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-1-march-2011","title":{"rendered":"Commissioner vs Unknown on 1 March, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 1 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\/1104\/2009\t 2\/ 2\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. 1104 of 2009\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX GANDHINAGAR - Appellant(s)\n \n\nVersus\n \n\nMULTIMEDIA\nFRONTIERS 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: 01\/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 \/>\nseeks to challenge an order dated 12.12.2008 passed by ITAT. Issue<br \/>\npertains to penalty under Section 271(1)(c) of the Income Tax Act.<br \/>\nThe Assessing Officer  having imposed such penalty, the issue was<br \/>\ncarried in appeal. CIT(Appeals) deleted penalty upon which Revenue<br \/>\nwent in appeal before the Tribunal. Tribunal confirmed view of<br \/>\nCIT(Appeals), hence the present appeal.\n<\/p>\n<p> \tFrom<br \/>\nthe perusal of the document on record, we find that tribunal had<br \/>\ngiven sufficient reasons for upholding deletion of penalty. It was<br \/>\nfound that there was no concealment of particulars of income or<br \/>\nfurnishing of inaccurate particulars of income by assessee. Tribunal<br \/>\nrelied on decision of this Court in case of National Textiles v.<br \/>\nCIT reported in (2001) 249 ITR 125 (Guj),  upheld the decision of<br \/>\nCIT (Appeals). When the tribunal found that revised returns filed by<br \/>\nassessee was bona fide, assessee had disclosed all material facts<br \/>\nrelevant for the computation of income, order deleting penalty in our<br \/>\nopinion calls for no interference. Tax Appeal 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 Unknown on 1 March, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1104\/2009 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1104 of 2009 ========================================================= COMMISSIONER OF INCOME TAX GANDHINAGAR &#8211; Appellant(s) Versus MULTIMEDIA FRONTIERS 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-46526","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 1 March, 2011 - Free Judgements of Supreme Court &amp; 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