{"id":63444,"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-2011-2"},"modified":"2018-10-30T19:49:24","modified_gmt":"2018-10-30T14:19:24","slug":"commissioner-vs-unknown-on-4-april-2011-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-4-april-2011-2","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\t\n\n\n \n\n\n\t \n\nTAXAP\/175\/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. 175 of 2009\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX IV - Appellant(s)\n \n\nVersus\n \n\nSIDMAK\nLABORATORIES (I) PVT LTD - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMRS\nMAUNA M BHATT for\nAppellant(s) : 1, \nMR RK PATEL 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 the tribunal dated 2.5.2008 raising<br \/>\nfollowing question for our consideration :\n<\/p>\n<p>&#8220;Whether<br \/>\nthe Appellate Tribunal is right in law and on facts in confirming the<br \/>\norder passed by the CIT(A) allowing to carry forward loss of<br \/>\nRs.12,88,292\/- holding  that the Assessing Officer has erred in<br \/>\ninvoking section 79 of the Act?&#8221;\n<\/p>\n<p> \tOn<br \/>\n8.2.2011, this Court had passed following order :\n<\/p>\n<p>&#8220;1.\tMrs.\n<\/p>\n<p>\tMauna M. Bhatt, learned Senior Standing Counsel invited the<br \/>\n\tattention of the Court to the  order made by the Commissioner<br \/>\n\t[Appeals], to point out that the Commissioner[Appeals] has merely<br \/>\n\treproduced the submissions advanced on behalf of the assessee and<br \/>\n\thas recorded agreement therewith. Referring to the order of the<br \/>\n\tIncome Tax Appellate Tribunal, it is pointed out that the Tribunal<br \/>\n\thas not adverted to the facts of the case and has merely recorded<br \/>\n\tagreement with the order made by the Commissioner[Appeals]. It is<br \/>\n\tsubmitted that neither of the appellate authorities has adverted to<br \/>\n\tthe facts of the present case nor has given any reasons for taking a<br \/>\n\tdifferent view from that taken by the Assessing Officer.\n<\/p>\n<p>2.\tIn<br \/>\n\tthe light of the above, notice for final disposal, returnable on<br \/>\n\t14th March, 2011.&#8221;\n<\/p>\n<p> \tFrom<br \/>\nthe said order, it is apparent that Revenue&#8217;s dissatisfaction is that<br \/>\nthe tribunal in impugned judgement without giving separate reasons<br \/>\nconfirmed the view of CIT(Appeals). It was therefore, that this Court<br \/>\nhad issued notice of final disposal.\n<\/p>\n<p>\tCounsel<br \/>\nfor assessee Shri R.K. Patel appeared in response to the said notice.\n<\/p>\n<p> \tWe<br \/>\nhave heard learned counsel on both sides for final disposal of the<br \/>\nappeal.\n<\/p>\n<p>\tThough<br \/>\nnot seriously disputing, our prima facie reading of the tribunal&#8217;s<br \/>\norder is that it lacks reasons, Counsel for the assessee submitted<br \/>\nthat even otherwise the order passed by the Assessing Officer was not<br \/>\nsustainable. He submitted that the Assessing Officer was passing a<br \/>\nfresh order upon remand by the CIT(Appeals). Such remand was on<br \/>\nlimited point and Assessing Officer therefore, could not have<br \/>\nreopened entire assessment in view of decision of this Court in case<br \/>\nof Saheli Synthetics P. Ltd. v. Commissioner of Income-tax<br \/>\nreported in (2008) 302 ITR 126(Guj).\n<\/p>\n<p>\tCounsel<br \/>\nfurther submitted that tribunal did not entertain cross objection  of<br \/>\nthe assessee merely on the ground that Revenue&#8217;s appeal was being<br \/>\ndismissed. In the cross objection,  assessee had raised grounds based<br \/>\non decision in case of Saheli Synthetics P. Ltd.(supra).\n<\/p>\n<p> \tWe<br \/>\nare of the opinion that both these questions should be reconsidered<br \/>\nby the tribunal. Firstly, insofar as Revenue&#8217;s appeal is concerned,<br \/>\nsame was dismissed without giving independent reason, merely adopting<br \/>\narguments and findings of CIT(Appeals). Further contention raised by<br \/>\nassessee in cross objection and in particular, his reliance on<br \/>\ndecision of Gujarat High Court in case of Saheli Synthetics P.<br \/>\nLtd.(supra) is also<br \/>\nrequired to be considered by the Tribunal.\n<\/p>\n<p> \tFor<br \/>\nthe above purpose, judgement dated of the tribunal dated 2.5.2008 is<br \/>\nset aside. Proceedings  are remanded to the tribunal for fresh<br \/>\nconsideration after hearing both sides. It is clarified that not only<br \/>\nRevenue&#8217;s appeal but assessee&#8217;s cross objection also stands revived.\n<\/p>\n<p> \tWith<br \/>\nabove directions, Tax Appeal is disposed of.\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\/175\/2009 3\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 175 of 2009 ========================================================= COMMISSIONER OF INCOME TAX IV &#8211; Appellant(s) Versus SIDMAK LABORATORIES (I) PVT LTD &#8211; Opponent(s) [&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-63444","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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