{"id":58040,"date":"2011-04-19T00:00:00","date_gmt":"2011-04-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-19-april-2011-2"},"modified":"2016-01-16T02:16:57","modified_gmt":"2016-01-15T20:46:57","slug":"commissioner-vs-unknown-on-19-april-2011-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-19-april-2011-2","title":{"rendered":"Commissioner vs Unknown on 19 April, 2011"},"content":{"rendered":"
Gujarat High Court<\/div>\n
Commissioner vs Unknown on 19 April, 2011<\/div>\n
Author: Akil Kureshi,&Nbsp;Ms Gokani,&Nbsp;<\/div>\n
   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\t\n\n\n \n\n\n\t \n\nTAXAP\/2103\/2009\t 4\/ 4\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. 2103 of 2009\n \n\n \n=================================================\n \n\nCOMMISSIONER\nOF INCOME TAX-I - Appellant(s)\n \n\nVersus\n \n\nBROADWELD\nPRIVATE LIMITED - Opponent(s)\n \n\n================================================= \nAppearance\n: \nMR MR BHATT,\nSR.ADV. with MRS\nMAUNA M BHATT for Appellant(s) : 1, \nNone for Opponent(s) :\n1, \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\t \n\n \n\n\t\t\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\t \n\n \n\n\t\t\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: 11\/04\/2011 \n\n \n\nORAL\nORDER<\/pre>\n
(Per
\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n
1.\tThe
\nRevenue is in appeal against the common judgment of the Tribunal
\ndated 5.12.2008. In different appeals different questions arise.
\nHowever, all questions arising in all appeals can be summarized as
\nunder:-\n<\/p>\n
“[A]\tWhether,
\non the facts and in the circumstances of the case, the Tribunal was
\nright in law in deleting the disallowance of salary debited in the
\nname of Hasubhai Chokshi without appreciating the fact that finding
\nthat the name of Shri  Hasubhai Chokshi was not appearing on the
\nmuster roll of the company?\n<\/p>\n
[B]\tWhether, on
\nthe facts and in the circumstances of the case, the Tribunal was
\nright in law in upholding the order of the CIT(A) deleting the
\naddition on account of suppression of closing stock without
\nappreciating the fact that on the basis of diary found during the
\nsurvey, the Assessing Officer worked out the suppression of closing
\nstock ?\n<\/p>\n
[C]\tWhether, on
\nthe facts and in the circumstances of the case, the Tribunal was
\nright in law in upholding the order of the CIT(A) deleting the
\naddition on account of suppression of net profit without appreciating
\nthe fact that additions were made on the basis of notings in the
\ndiary found during the survey action u\/s. 133A of the Act?”\n<\/p>\n
2.\tWith
\nrespect to the first question, by  a separate order passed today, we
\nhave found that no question of law is arising in this appeal.
\nObservations made today in Tax Appeal No.2096 of 2009, is reproduced
\nas under:-\n<\/p>\n
“1.\tRevenue
\nis in appeal against the judgment of the Income Tax Appellate
\nTribunal (“the ITAT” for short) dated 5.12.2008 raising
\nfollowing question for our consideration:-\n<\/p>\n
“Whether,
\non the facts and in the circumstances of the case, the Tribunal was
\nright in law in deleting the disallownace of salary debited in the
\nname of Hasubhai Chokshi without appreciating the fact that finding
\nthat the name of Shri Hasubhai Chokshi was not appearing on the
\nmustor roll of the company?”\n<\/p>\n
2.\tWith the
\nassistance of the learned counsel for the Revenue we have perused the
\norders on record. Issue pertains to disallowance of Director’s
\nsalary. The Assessing Officer disallowed the salary in total. The
\nissue is carried in appeal by the assessee. CIT(Appeals) limited the
\ndisallowance to 50% of the salary. There were, therefore,
\ncross-appeals by the assessee as well as the Revenue. ITAT granted
\nfull relief and allowed the entire salary by way of deduction by the
\nimpugned order. Thereupon, the present Tax Appeals have been filed by
\nthe Revenue.\n<\/p>\n
3.\tWe find that
\nthe entire question is factual in nature. The Tribunal, on the basis
\nof the evidence on record, found that the Director’s salary could not
\nhave been disallowed. The Assessing Officer’s view that the Director
\nwas not signing the muster roll was discarded by the Tribunal opining
\nthat the Director of the company is not expected to put his
\nattendance in the Register.  It was further observed that the
\nAssessing Officer thus exceeded his jurisdiction. Services rendered
\nby the Director were not denied. Once the Director has rendered his
\nservices, the remuneration paid to him is allowable and the same
\nought not to have been denied by the Assessing Officer except to the
\nextent provided in Section 40A(2) of the Income Tax Act. Thus, the
\nTribunal found that the onus was on the Assessing Officer to prove
\nthat the assessee had incurred expenditure by paying remuneration to
\nthe Director more than the fair market value of the services rendered
\nby him. The Tribunal found that no iota of evidence was brought on
\nrecord in this regard. Considering the observation of the Tribunal
\nand the material on record, we are of the view that the entire issue
\nis based on facts. The Tribunal has, applying evidence on record,
\ncome to the conclusion that the Director’s salary could not have been
\ndisallowed. We see no reason to interfere. Tax Appeal is, therefore,
\ndismissed. ”\n<\/p>\n
3.\tWith
\nrespect to second question, we find that the Tribunal, after
\nconsidering the evidence on record, held and observed as under:-\n<\/p>\n
”\tIf a
\ndiary has been seized and the paper found therein contains details
\nwhich have not been disowned by the assessee, the figures stated
\ntherein have to be accepted as it is. The Assessing Officer, in our
\nopinion, can make the addition on the basis of this paper only during
\nassessment year 1998-99 and 2000-01, not in the  other assessment
\nyears. We, therefore, set aside the order of the CIT(A) and direct
\nthe Assessing Officer to make the addition of Rs.62, lacs in
\nassessment year 1998-99 and Rs.91,38,000\/- in assessment year
\n2000-01. Thus, Ground No.3 for assessment years 1996-97,
\n1997-98,1999-2000 and 2001-20 is allowed while Ground No.3 for
\nassessment years 1998-99 and 2000-01 stands dismissed.  While the
\nRevenue’s Grounds 1(ii) and (iii) assessment year 1996-97, Ground
\nNo.1(ii) for assessment year 1997-98, Ground No.1(ii) and (iv) for
\nassessment year 1999-2000 and addition ground in assessment year
\n2000-01 stands dismissed, and the additional Ground for assessment
\nyear 1998-99 as well as Ground No.1(ii) and (iii) for assessment year
\n2001-02 are allowed.”\n<\/p>\n
4.\tUpon
\nperusal of the orders on record, in particular that of the  Tribunal,
\nrelevant portion of which has been reproduced hereinabove, we find
\nthat the entire issue is based on facts, the
\nTribunal having gathered the facts and having applied statutory
\nprovisions to such facts, no question of law arises.\n<\/p>\n
5.\tWith
\nrespect to third question also, we find that the Tribunal, after
\ntaking note of the evidence on record and the orders passed by the
\nAssessing Officer as well as CIT(Appeals) on the issue, observed as
\nunder:-\n<\/p>\n
”\tWe have
\ncarefully considered the rival submissions and perused the material
\non record and have also gone through the diary appearing at page 260
\nof the paper book. Although we do not agree with the findings of the
\nCIT(A) that the figures given at pages-10 and 12 are merely
\nobjections. We have already held that the assessee has worked out the
\nnet profit on the basis of net profit and sustained the addition to
\nthat extent. The assessee has also worked out the stock after
\nreducing the discount and once on this paper net profit has been
\nworked out and has duly been sustained by us, the profit is always
\nworked out after considering the closing stock. Therefore, in our
\nopinion, no separate addition can be made in respect of closing stock
\nas this has duly been considered and valued by the assessee in the
\ndiary at page-10 after reducing there from the discount. Stock is
\nalways valued at cost or market value, whichever is less. Therefore,
\nwe are of the view that no separate addition can be made on account
\nof closing stock. The order of the CIT(A) is sustained only to the
\nextent that the addition on account of closing stock stands deleted,
\nalthough on different reasons.”\n<\/p>\n
6.\tHere
\nalso we find that the Tribunal has, on the basis of evidence on
\nrecord given its conclusion and no question of law is arising. In the
\nresult, all Tax Appeal is dismissed.\n<\/p>\n
(Akil
\nKureshi, J. )<\/p>\n
(Ms.\n<\/p>\n
Sonia Gokani, J. )<\/p>\n
sudhir<\/p>\n
\t\t   \u00a0\u00a0\u00a0<\/p>\n
\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"
Gujarat High Court Commissioner vs Unknown on 19 April, 2011 Author: Akil Kureshi,&Nbsp;Ms Gokani,&Nbsp; Gujarat High Court Case Information System Print TAXAP\/2103\/2009 4\/ 4 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 2103 of 2009 ================================================= COMMISSIONER OF INCOME TAX-I – Appellant(s) Versus BROADWELD PRIVATE LIMITED – Opponent(s) ================================================= Appearance : […]<\/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-58040","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"\nCommissioner vs Unknown on 19 April, 2011 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-19-april-2011-2\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner vs Unknown on 19 April, 2011 - 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