{"id":5617,"date":"2010-02-02T00:00:00","date_gmt":"2010-02-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-2-february-2010"},"modified":"2015-07-11T00:24:17","modified_gmt":"2015-07-10T18:54:17","slug":"commissioner-vs-unknown-on-2-february-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-2-february-2010","title":{"rendered":"Commissioner vs Unknown on 2 February, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 2 February, 2010<\/div>\n<div class=\"doc_author\">Author: K.A.Puj,&amp;Nbsp;Honourable Mr.Justice H.Shukla,&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\n\n \n\n\n\t \n\nTAXAP\/45\/2009\t 8\/ 8\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. 45 of 2009\n \n\nWith\n\n\n \n\nTAX\nAPPEAL No. 52 of 2009\n \n\nWith\n\n\n \n\nTAX\nAPPEAL No. 53 of\n2009 \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-III - Appellant(s)\n \n\nVersus\n \n\nMICRO\nFORGE (INDIA) LIMITED - 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 K.A.PUJ\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\tMR.JUSTICE RAJESH H.SHUKLA\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 02\/02\/2010  \n \nORAL ORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE K.A.PUJ)<\/p>\n<p>\tThe Commissioner of Income-tax III,<br \/>\n\tRajkot has filed these three Tax Appeals under Section-260A of the<br \/>\n\tIncome-tax Act, 1961 for the assessment years 1996-97. 1997-98 and<br \/>\n\t1998-99 proposing to formulate following substantial questions of<br \/>\n\tlaw for determination and consideration of this Court;\n<\/p>\n<p> TAX<br \/>\n\tAPPEAL NO.45 OF 2009<\/p>\n<p> (i)<br \/>\n\t\t Whether, on the facts and in the circumstances<br \/>\n\t\tof the case, the Income tax Appellate<br \/>\n\t\tTribunal is right in law in considering the revised return, which<br \/>\n\t\tis filed by the assessee beyond<br \/>\n\t\ttime limit prescribed under Section 139(5) of the Income-tax Act ?\n<\/p>\n<p>\t\t(ii)  Whether, on the<br \/>\n\t\tfacts and in the circumstances of the case, the Income tax<br \/>\n\t\tAppellate Tribunal is right in law in deleting addition of<br \/>\n\t\tRs.1,23,15,820\/- made by the Assessing Officer on account of low<br \/>\n\t\tyield and low gross profit ?\n<\/p>\n<p>\t\t(iii)  Whether, on the<br \/>\n\t\tfacts and in the circumstances of the case, the Income tax<br \/>\n\t\tAppellate Tribunal is right in law in deleting disallowance of<br \/>\n\t\tdepreciation of Rs.11,38,358\/-, as claimed by the assessee in the<br \/>\n\t\trevised return ?\n<\/p>\n<p>(iv)<br \/>\n\t\t Whether, on the facts and in the circumstances of the case, the<br \/>\n\t\tIncome-tax Appellate Tribunal is right in law in deleting<br \/>\n\t\tdisallowance of deduction of interest of Rs.87,99,517\/- as claimed<br \/>\n\t\tby the assessee by filing revised return, which was filed beyond<br \/>\n\t\ttime limit prescribed under Section 139(5) of the Income-tax<br \/>\n\t\tAct ?\n<\/p>\n<p>(v)<br \/>\n\t\t Whether, on the facts and in the circumstances<br \/>\n\t\tof the case, the order passed by the Income-tax Appellate Tribunal<br \/>\n\t\tis perverse or not ?\n<\/p>\n<p> TAX<br \/>\n\tAPPEAL NO.52 OF 2009<\/p>\n<p> (i)<br \/>\n\t\t Whether, on the facts and in the circumstances of the case, the<br \/>\n\t\tIncome tax Appellate<br \/>\n\t\tTribunal is right in law in coming to the conclusion that revised<br \/>\n\t\treturn filed by the assessee is legal, valid and lawful.\n<\/p>\n<p>\t\t(ii)  Whether, on the<br \/>\n\t\tfacts and in the circumstances of the case, the Income tax<br \/>\n\t\tAppellate Tribunal is right in law in deleting addition of Rs.42<br \/>\n\t\tlakhs made by the Assessing Officer on account of low yield and low<br \/>\n\t\tgross profit ?\n<\/p>\n<p>(iii)<br \/>\n\t\t Whether, on the facts and in the circumstances of the case, the<br \/>\n\t\torder passed by the Income tax Appellate Tribunal is perverse or<br \/>\n\t\tnot ?\n<\/p>\n<p> TAX<br \/>\n\t\tAPPEAL NO.53 OF 2009<\/p>\n<p> (i)<br \/>\n\t\tWhether, on the facts and in the circumstances of the case, the<br \/>\n\t\tIncome-tax Appellate<br \/>\n\t\tTribunal is right in law in coming to the conclusion that revised<br \/>\n\t\treturn filed by the assessee<br \/>\n\t\tis legal, valid and lawful ?\n<\/p>\n<p>(ii)<br \/>\n\t\tWhether, on the facts and in the circumstances of the case, the<br \/>\n\t\torder passed by the Income Tax Appellate tribunal is perverse or<br \/>\n\t\tnot<br \/>\n\t\t?\n<\/p>\n<p>\tHeard Mr. B.B.Naik,<br \/>\n\tlearned Senior Counsel appearing for the Revenue and perused the<br \/>\n\torders passed by the authorities below. So far as question regarding<br \/>\n\tconsideration of revised return under Section 139(5) of the Income<br \/>\n\tTax act, 1961 is concerned, the Revenue has raised this issue in all<br \/>\n\tthe three Appeals. For assessment year 1996-97, the order of the<br \/>\n\tTribunal was challenged on the ground that the revised return was<br \/>\n\tfiled beyond the period of limitation as prescribed under Section<br \/>\n\t139(5) of the Act. It was also contended by Mr.Naik that the<br \/>\n\tassessee cannot be permitted to file revised return on the basis of<br \/>\n\trevised accounts which were not approved by the Annual General<br \/>\n\tMeeting. We have considered this issue and also perused the order<br \/>\n\tpassed by the authorities below. The question of limitation will<br \/>\n\tarise only in the first year i.e. 1996-97 and for that year the<br \/>\n\trevised return was filed on 29.1.1999 whereas the assessee was<br \/>\n\tsupposed to file revised return at any time before expiry of one<br \/>\n\tyear from the end of the relevant assessment year or before the<br \/>\n\tcompletion of the assessment, whichever is earlier. So far as<br \/>\n\tassessment years 1996-97 is concerned, period of limitation expired<br \/>\n\ton 31.3.1998 and the revised return was filed thereafter and hence<br \/>\n\tprima facie it appears that the revised return was filed after the<br \/>\n\tperiod of limitation expired and hence we are of the view that<br \/>\n\tsubstantial question of law would arise for assessment years<br \/>\n\t1996-97.\n<\/p>\n<p>\tFor the year 1996-97 the<br \/>\n\tsecond question is with regard to addition made by the Assessing<br \/>\n\tOfficer on account of low yield and low gross profit. This question<br \/>\n\tis in the realm of appreciation of the evidence and both the<br \/>\n\tappellate authorities have considered the facts and evidence and<br \/>\n\tfinding given by them is finding of fact. We are, therefore, not<br \/>\n\tinclined to frame this question. The question Nos.3 and 4 are based<br \/>\n\ton the first question and they being consequential we formulate the<br \/>\n\tsame.  The question No.5 is in respect of perversity and<br \/>\n\tnon-application of mind. We are of the view that looking to the<br \/>\n\torder passed by the Tribunal it cannot be said that the order is<br \/>\n\tpassed without any application of mind or it cannot be said that it<br \/>\n\tis perverse order and hence we are not inclined to frame the said<br \/>\n\tquestion.\n<\/p>\n<p>\tIn the result Appeal for<br \/>\n\tthe assessment years 1996-97 is admitted and question Nos.1, 3 and 4<br \/>\n\treferred to hereinabove are formulated for determination and<br \/>\n\tconsideration of this Court.\n<\/p>\n<p>\tSo far as assessment<br \/>\n\tyears 1997-98 and 1998-99 are concerned, the first question is with<br \/>\n\tregard to validity of revised return filed by the assessee under<br \/>\n\tSection-139(5) of the Act. Since the return was filed well within<br \/>\n\tthe period of limitation and also it is based on the revised<br \/>\n\taccounts subsequently approved in the Annual General Meeting, we are<br \/>\n\tof the view that there is no infirmity in such account and findings<br \/>\n\trecorded by the appellate authorities do not call for any<br \/>\n\tinterference as no substantial question of law arises out of the<br \/>\n\torder of the Tribunal.\n<\/p>\n<p>\tThe question No.2 in<br \/>\n\tAppeal for assessment year 1998-99 is with regard to addition of<br \/>\n\tRs.42 lacs made by the Assessing Officer on account of low yield and<br \/>\n\tlow gross profit. This is in the realm of appreciation of evidence<br \/>\n\tand findings arrived at by the appellate authorities are based on<br \/>\n\tfinding of fact and hence no question of law arises from the order<br \/>\n\tof the Tribunal. The question No.3 is with regard to perversity and<br \/>\n\tfor the reasons recorded earlier the same cannot be said to be a<br \/>\n\tsubstantial question of law and hence we dismiss the Appeal for the<br \/>\n\tassessment years 1997-98 and held that no substantial question of<br \/>\n\tlaw arises from the order of the Tribunal.\n<\/p>\n<p>\tThe question No.2 in<br \/>\n\tAppeal for assessment year 1998-99 is with regard to perversity and<br \/>\n\tfor the reasons recorded earlier it cannot be said to be a<br \/>\n\tsubstantial question of law.  Hence, the Appeal for assessment years<br \/>\n\t1998-99 is also dismissed.\n<\/p>\n<p>\tIn the result Appeal for<br \/>\n\tthe year 1996-97 i.e. Tax Appeal No.45 of 2009 is admitted and<br \/>\n\tremaining two Appeals i.e. Tax Appeal Nos.52 and 53 of 2009 for<br \/>\n\tassessment years 1997-98 and 1998-99 are dismissed.\n<\/p>\n<p>\tOffice is directed to<br \/>\n\tplace copy of this order in each of these three Tax Appeals.\n<\/p>\n<p> (K. A. PUJ, J.) (RAJESH H. SHUKLA, J.)<\/p>\n<p>kks<\/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 2 February, 2010 Author: K.A.Puj,&amp;Nbsp;Honourable Mr.Justice H.Shukla,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/45\/2009 8\/ 8 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 45 of 2009 With TAX APPEAL No. 52 of 2009 With TAX APPEAL No. 53 of 2009 ========================================================= COMMISSIONER [&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-5617","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 v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Unknown on 2 February, 2010 - Free Judgements of Supreme Court &amp; 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