{"id":56715,"date":"2011-04-05T00:00:00","date_gmt":"2011-04-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-5-april-2011-2"},"modified":"2017-03-25T18:15:13","modified_gmt":"2017-03-25T12:45:13","slug":"commissioner-vs-unknown-on-5-april-2011-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-5-april-2011-2","title":{"rendered":"Commissioner vs Unknown on 5 April, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 5 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\n\n \n\n\n\t \n\nTAXAP\/1899\/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\n \n\n\n \n\nTAX\nAPPEAL No. 1899 of 2009\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-IV - Appellant(s)\n \n\nVersus\n \n\nSARIKA\nPAINTS LTD - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\n Manish R Bhatt Sr Advocate with Ms Mauna M Bhatt for Appellant \nNone\nfor\nOpponent \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\n HONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI    5th April 2011\n\t\t\n\t\n\n \n\n ORAL\nORDER<\/pre>\n<p> (Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>\tRevenue<br \/>\nis in Appeal against the judgment of the Tribunal dated 7th<br \/>\nNovember 2008, raising following question for our consideration :-\n<\/p>\n<p>[1]\t&#8220;Whether<br \/>\nthe Appellate Tribunal is right in law and on facts in confirming the<br \/>\norder passed by CIT [A] deleting the interest expenses of Rs.<br \/>\n39,629\/= on account of late payment of excise duty, sales tax, etc.,<br \/>\nadded by the Assessing Officer as on allowable ?&#8221;\n<\/p>\n<p>[2]\t&#8220;Whether<br \/>\nthe Appellate Tribunal is right in law and on facts in confirming the<br \/>\norder passed by CIT [A] deleting the disallowance of interest<br \/>\nexpenses made by the Assessing Officer ?&#8221;\n<\/p>\n<p>\tWith<br \/>\nrespect to Question No. 1, we find that the CIT [A] as well as the<br \/>\nTribunal &#8211; both have found that  the expenses are interest on delayed<br \/>\npayment of statutory dues of excise duty, sales tax, etc., by the<br \/>\nassessee which are  are compensatory and not penal in nature. We find<br \/>\nthat the assessee had to pay interest<br \/>\non delayed payment of Excise Duty, Sales Tax, etc. When such payments<br \/>\nare not penal in nature, disallowance thereof was solely not<br \/>\njustified and it was confirmed by the CIT [A] as well as the<br \/>\nTribunal.\n<\/p>\n<p>\tWith<br \/>\nrespect to the Question No.2, we find that the assessee had advanced<br \/>\nonly a sum of Rs. 17,500\/= to one Matchwell Enterprise during the<br \/>\nyear in question. The rest of the amount of Rs. 12,00,451\/= was<br \/>\nadvanced in the earlier years for the purpose of business. Recovery<br \/>\nof such advance had become doubtful. In that view of the matter,<br \/>\nassessee did not account interest on such amount in his books of<br \/>\naccount.  The Tribunal also found that the assessee had its own funds<br \/>\nof nearly Rs. 5.5 Crores  and the Assessing Officer had not proved<br \/>\nthat the interest bearing loans are diverted to its sister concern.\n<\/p>\n<p>\tIn<br \/>\nview of above factual findings, we see no substantial question of law<br \/>\narising. Tax Appeal is therefore dismissed.\n<\/p>\n<p>{Akil<br \/>\nKureshi, J.}<\/p>\n<p>{Ms.\n<\/p>\n<p>Sonia Gokani, J.}<\/p>\n<p>Prakash*<\/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 5 April, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1899\/2009 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1899 of 2009 ========================================================= COMMISSIONER OF INCOME TAX-IV &#8211; Appellant(s) Versus SARIKA PAINTS 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-56715","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 5 April, 2011 - Free Judgements of Supreme Court &amp; 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