{"id":66456,"date":"2009-01-12T00:00:00","date_gmt":"2009-01-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-shri-omprakash-k-jain-surat-and-on-12-january-2009"},"modified":"2018-12-01T16:00:14","modified_gmt":"2018-12-01T10:30:14","slug":"the-commissioner-of-income-tax-vs-shri-omprakash-k-jain-surat-and-on-12-january-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-shri-omprakash-k-jain-surat-and-on-12-january-2009","title":{"rendered":"The Commissioner Of Income Tax … vs Shri.Omprakash K.Jain Surat And … on 12 January, 2009"},"content":{"rendered":"
Bombay High Court<\/div>\n
The Commissioner Of Income Tax … vs Shri.Omprakash K.Jain Surat And … on 12 January, 2009<\/div>\n
Bench: F.I. Rebello, R.S. Mohite<\/div>\n
                                                :1:\n\n\n                IN     THE    HIGH            COURT           OF     JUDICATURE             AT    BOMBAY\n                      ORDINARY               ORIGINAL              CIVIL                     JURISDICTION\n\n                        INCOME             TAX            APPEAL          NO.1242             OF         2008\n                                                       WITH\n                     INCOME TAX APPEAL                       NO.1250 OF 2008\n\n\n\n\n                                                                                            \n                     INCOME      TAX                  APPEAL       (L)NO.3494                   OF       2008\n                     INCOME      TAX                  APPEAL       (L)NO.3495                   OF       2008\n                     INCOME      TAX                  APPEAL       (L)NO.3496                   OF       2008\n\n\n\n\n                                                                   \n                     INCOME      TAX                  APPEAL       (L)NO.3497                   OF       2008\n                     INCOME      TAX                  APPEAL       (L)NO.3498                   OF       2008\n                     INCOME      TAX                  APPEAL       (L)NO.3499                   OF       2008\n                     INCOME      TAX                  APPEAL       (L)NO.3500                   OF       2008\n                     INCOME      TAX                  APPEAL       (L)NO.3502                   OF       2008\n\n\n\n\n                                                                  \n                     INCOME      TAX                  APPEAL       (L)NO.3503                   OF       2008\n                     INCOME      TAX                  APPEAL       (L)NO.3504                   OF       2008\n                     INCOME      TAX                  APPEAL       (L)NO.3506                   OF       2008\n                     INCOME      TAX                  APPEAL       (L)NO.3507                   OF       2008\n                     INCOME      TAX                  APPEAL       (L)NO.3508                   OF       2008\n                     INCOME      TAX                  APPEAL       (L)NO.3514                   OF       2008\n\n\n\n\n                                                      \n                     INCOME      TAX                  APPEAL       (L)NO.3515                   OF       2008\n                     INCOME      TAX                  APPEAL       (L)NO.3516                   OF       2008\n                     INCOME    igTAX                  APPEAL       (L)NO.3517                   OF       2008\n                     INCOME      TAX                  APPEAL       (L)NO.3518                   OF       2008\n                     INCOME      TAX                  APPEAL       (L)NO.3519                   OF       2008\n                     INCOME      TAX                  APPEAL       (L)NO.3520                   OF       2008\n                     INCOME      TAX                  APPEAL       (L)NO.3521                   OF       2008\n                             \n                     INCOME      TAX                  APPEAL       (L)NO.3522                   OF       2008\n                     INCOME      TAX                  APPEAL       (L)NO.3523                   OF       2008\n                     INCOME      TAX                  APPEAL       (L)NO.3531                   OF       2008\n                     INCOME      TAX                  APPEAL       (L)NO.3532                   OF       2008\n                     INCOME      TAX                  APPEAL       (L)NO.3544                   OF       2008\n      \n\n                     INCOME      TAX                  APPEAL       (L)NO.3546                   OF       2008\n                     INCOME      TAX                  APPEAL       (L)NO.3547                   OF       2008\n                     INCOME      TAX                  APPEAL       (L)NO.3548                   OF       2008\n   \n\n\n\n                     INCOME      TAX                  APPEAL       (L)NO.3549                   OF       2008\n                     INCOME      TAX                  APPEAL       (L)NO.3550                   OF       2008\n                     INCOME      TAX                  APPEAL       (L)NO.3552                   OF       2008\n                     INCOME      TAX                  APPEAL       (L)NO.3553                   OF       2008\n                     INCOME      TAX                  APPEAL       (L)NO.3554                   OF       2008\n\n\n\n\n\n                     INCOME      TAX                  APPEAL       (L)NO.3555                   OF       2008\n                     INCOME      TAX                  APPEAL       (L)NO.3556                   OF       2008\n\n    The           Commissioner             of             Income          Tax              Central         -II,\n    Mumbai.                                                                     ....Appellant.\n                                 Vs.\n\n\n\n\n\n    Shri.Omprakash K.Jain Surat and ors.   ....Respondents.\n\n    Mr.Y.P.Patki with Mr.B.M.Chatterji and P.S.Sahadevan for\n    the Appellant.\n\n    Mr.S.N. Inamdar with A.K. Jasani, S.S.Shetty,\n    Mr.P.C.Tripathi for the Respondents.\n\n\n\n\n                                                                   ::: Downloaded on - 09\/06\/2013 14:13:36 :::\n                                                                    :2:\n\n\n\n                                            CORAM : F.I. REBELLO & R.S. MOHITE, JJ.\n<\/pre>\n
                                            DATE : 12th January, 2009.\n<\/p>\n
    PC :\n<\/p>\n
    1. All these appeals are being disposed off by this<\/p>\n
    common order.\n<\/p>\n
    2.                  Income          Tax            Appeal         (L)         Nos            .3494         of       2008            to         3500              of<\/p>\n
    2008        are            in       respect              of          one           Sanjay             S.Jain.                      In          respect           of<\/p>\n
    this                 assessee,               the           Tribunal               was           pleased                to          reverse                      the<\/p>\n
    judgment          of         CIT           (A).                The           A.O.                 and            CIT          (A)           had            rejected<\/p>\n
    the             contention                     of                 the         assessee                      that               the                    statements<\/p>\n
    recorded<\/p>\n
    could                not
\n                            were<\/p>\n
                                              be
\n                                                   under<\/p>\n
                                                         accepted.<\/p>\n
\n                                                                          duress\n\n                                                                                       The\n                                                                                            or       coercion\n\n                                                                                                    Tribunal\n                                                                                                                           and\n\n                                                                                                                                  considering\n                                                                                                                                               as                 such,\n\n                                                                                                                                                                    the\n                                           \n    facts           and                circumstances                     was                of             the                  view               that             the\n\n    addition               was                   made          only           based           on      the            admission                      of              the\n\n    assessee                    at          the          time            of            search            which              had              been             retracted\n      \n\n\n    and             that              the         A.O.              as          well        as       CIT(A)             had                  ignored                the\n   \n\n\n\n    contention             of           the             assessee               that           the          addition                made                  by         the\n\n    Assessing               Officer                    was               incorrect.                        It               then                   went              to\n\n    observe                that                   the               assessee             did                   actually                      furnish                 all\n\n\n\n\n\n    particulars                 which                  had               not          examined           by          the                A.O.                       The\n\n    Tribunal                          further                observed                  that              the               documentary                        evidence\n\n    was                 produced              by         the        assessee                before             the         A.O.                               however,\n\n\n\n\n\n    no               attempt            was             made          to          verify            the           claim            of          the             assessee\n\n    by        the          A.O.                    and            then           proceeded                to           observe               and          concluded\n\n    that          the               assessee             had              established                the                statement                  given              at\n\n    the              time                   of          survey           or           search         or          search            was                        incorrect.\n\n\n\n\n                                                                                                    ::: Downloaded on - 09\/06\/2013 14:13:36 :::<\/span>\n                                                         :3:<\/span>\n\n\n    In        these         circumstances,                    directed               that              the             additions               made\n\n<\/pre>\n
    in the case of the assessee for the assessment year<\/p>\n
    2001-02 to 2004-05 would stand deleted.\n<\/p>\n
    3.            In        so             far           as         other        appeals                are                concerned,            the<\/p>\n
    learned Tribunal in Para-32 issued the following<\/p>\n
    directions.\n<\/p>\n
                                   (a)            If             the         details         like       statement            of            purchase<\/p>\n
                   and               sales,                     quantitative                details                    of                  turnover,<\/p>\n
                   ledger          account             of            the             parties            with               whom             business<\/p>\n
                   was             ig conducted                on           account              of           purchase            and          sales,<\/p>\n
                   bank                  statement                           indicating                              payments                    for<\/p>\n
                   respective                     purchase                 and           sales                and                    confirmation<\/p>\n
                   of            parties               from         whom             purchases           and                 with             whom<\/p>\n
                   sales             were                     made,           their           sales           tax          returns               etc.<\/p>\n
                   had              already                   been           filed          by         the          Assessee                  before<\/p>\n
                   the           A.O.                    then          for       the          reasons             stated             in          the<\/p>\n
                   case             of           Mr.                Sanjay            Jain,           the          additions          made        in<\/p>\n
                   the       case           of          the            assessee               in            all        these              assessment<\/p>\n
                   years                                would                                         stand                                 deleted.\n<\/p>\n
                                   (b) If no such details were filed by the<\/p>\n
                   Assessee before the A.O. earlier, then the<\/p>\n
                   Assessee would file the same in the set aside<\/p>\n
                   proceedings and the A.O. will examine the same<\/p>\n
                   and decide the issue in accordance with law.\n<\/p>\n
                                                                                       ::: Downloaded on – 09\/06\/2013 14:13:36 :::<\/span>
\n                                                                        :4:<\/span><\/p>\n
    4.                  At            the       time         of          hearing               of         these        appeals            in         case                 of<\/p>\n
    Sanjay                S.                        Jain          on          behalf                of       the          revenue,         the                       learned<\/p>\n
    counsel                      submits              that             apart              from               the            statement                which              was<\/p>\n
    retracted             on                 21.1.2004,                  there                 was                 a           subsequent                       statement<\/p>\n
    which         was                 made           by            the              assessee                on            25.3.2004.                           Therefore,<\/p>\n
    even            if,                 by                subsequent                 affidavit             of               June,                2004                    the<\/p>\n
    earlier               statement                       was                     retracted,                           the                statement                       of<\/p>\n
    25.3.2004                  could                not                 have          been               ignored.                    It               is                also<\/p>\n
    pointed                out                     that         on           prima             facie             consideration                       of                  the<\/p>\n
    documentary                       evidence,                  the                  tribunal                            could                 not                    have<\/p>\n
    accepted                           the               evidence                   without                  examining                the                  genuineness<\/p>\n
    of            the                   documents
\n                                              ig                and           the         entries               made         therein.                     It              is<\/p>\n
    submitted that this exercise has not been done by the<\/p>\n
    Tribunal.\n<\/p>\n
    .                                       In so far as other appeals are concerned, it is<\/p>\n
    submitted                     that             the          order               sending                the         matter             back                 to        the<\/p>\n
    A.O.,          has                  left              the          A.O.                 with            no              discretion                 but                to<\/p>\n
    proceed                to                  dispose            of          the         matter             in        terms          of         the                    said<\/p>\n
    directions.                             Also                  it          is          submitted                that               no                        directions<\/p>\n
    could have been given to permit the assess to lead fresh<\/p>\n
    evidence without assessing making out a case.\n<\/p>\n
    5.                                  On behalf of the assessee, the learned counsel<\/p>\n
    submits               that                 when                there                            was                documentary                                  evidence<\/p>\n
    available,                   it          was          open               to          the             learned          Tribunal              to                     come<\/p>\n
    to            the                       conclusion            that             the          statement              of                 the                       assessee<\/p>\n
    which          was                 retracted             were                   given                 under             duress              or              coercion.\n<\/p>\n
                                                                                                          ::: Downloaded on – 09\/06\/2013 14:13:36 :::<\/span>
\n                                                                    :5:<\/span><\/p>\n
    It        is          further             submitted              that            in            the          case           of            Sanjay            Jain,<\/p>\n
    the            Tribunal                proceeded              on              the              footing              that           the            documents<\/p>\n
    were                      produced                      and          in            these             circumstances,             deleted                     the<\/p>\n
    additions. No fault can be found with this approach of<\/p>\n
    the Tribunal.\n<\/p>\n
    .                                       In so far as other assesses are concerned, it is<\/p>\n
    pointed                          out           that           the             documentary                    evidence                was               available<\/p>\n
    before                the                A.O.             but           the         A.O.                 and         C.I.T.(A)             have             not<\/p>\n
    considered the same and the matter has been remanded<\/p>\n
    back for reconsideration.\n<\/p>\n
    6.<\/p>\n
                                       After hearing the learned counsel, we are of the<\/p>\n
    opinion               that               the             order                of               the             Tribunal                  cannot              be<\/p>\n
    sustained.                        In            the                first                      instance               apart                 from             the<\/p>\n
    retracted                              statement              of              21.1.2004,                    subsequent                              statement<\/p>\n
    made                  on                  25.3.2004             has           not             been          considered.                            Secondly,<\/p>\n
    there                was                 documentary                       evidence            on       record.                        The                 A.O.\n<\/p>\n
    while                 considering                       whether                     the                retraction                    was                  under<\/p>\n
    duress                      or           coercion             had             also             to           consider            the              genuineness<\/p>\n
    of             the           documents                   which                were                     produced                 as              this          is<\/p>\n
    documentary                            evidence.                       The              test           of           evidentiary                 value        of<\/p>\n
    the         oral            evidence               and           the             documentary                 evidence                has           to        be<\/p>\n
    borne                in      mind.                 The        A.O.                    will       have          to        comply            with             the<\/p>\n
    settled                principle                   of                law.                        Documentary                         evidence                 if<\/p>\n
    genuine                must                prevail                 over                 the             oral               statement.                       We<\/p>\n
    however,                    do          not        propose             to          go          into         these          issue           as              they<\/p>\n
    have                 not                been       considered               or        answered.                     We                propose                to<\/p>\n
                                                                                                    ::: Downloaded on – 09\/06\/2013 14:13:36 :::<\/span>
\n                                                               :6:<\/span><\/p>\n
    remand the matters for fresh consideration of the A.O.\n<\/p>\n
    on all these aspects.\n<\/p>\n
    7.                          We may also point out that in so far as<\/p>\n
    directions            given                in                   appeals             other         than            of                Sanjay           S.\n<\/p>\n
    Jain,           the                tribunal            has             left         no           discretion              in         the           A.O.\n<\/p>\n
    in            terms        of           the          directions                given.                     We             are         therefore,      of<\/p>\n
    the           opinion                   that         such            directions              have            to          be         set           aside<\/p>\n
    and          the        matter        must           be         left          open          to         the        A.O.                in          terms<\/p>\n
    of what is stated hereinabove to pass an appropriate<\/p>\n
    order.\n<\/p>\n
    .\n<\/p>\n
                                     In so far as the direction B in Para-32, such a<\/p>\n
    general             direction                  could          not         have            been           given.                           If       any<\/p>\n
    assessee       has          not           filed              the              documents                 or             seeks          to        produce<\/p>\n
    additional           documents                  then                it              is             open                  to               the      said<\/p>\n
    assessee       to        apply           to            the           A.O.                        for         permission               to        produce<\/p>\n
    such documents and it is for the A.O. to consider the<\/p>\n
    same according to law.\n<\/p>\n
    8.                          For the aforesaid reasons, we allow the appeals<\/p>\n
    by            setting         aside            the           order            of         the           Tribunal               and               CIT(A))<\/p>\n
    and          remand               the          matters          back           to        the       file        of              A.O.                 for<\/p>\n
    consideration of the issues stated hereinabove. Appeals<\/p>\n
    accordingly disposed off.\n<\/p>\n
    ( R.S. MOHITE, J.)                                                                       ( F.I.REBELLO, J.)<\/p>\n
                                                                                                ::: Downloaded on – 09\/06\/2013 14:13:36 :::<\/span>\n <\/p>\n","protected":false},"excerpt":{"rendered":"
Bombay High Court The Commissioner Of Income Tax … vs Shri.Omprakash K.Jain Surat And … on 12 January, 2009 Bench: F.I. Rebello, R.S. Mohite :1: IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1242 OF 2008 WITH INCOME TAX APPEAL NO.1250 OF 2008 INCOME TAX APPEAL (L)NO.3494 OF […]<\/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":[11,8],"tags":[],"class_list":["post-66456","post","type-post","status-publish","format-standard","hentry","category-bombay-high-court","category-high-court"],"yoast_head":"\nThe Commissioner Of Income Tax ... vs Shri.Omprakash K.Jain Surat And ... on 12 January, 2009 - 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\/the-commissioner-of-income-tax-vs-shri-omprakash-k-jain-surat-and-on-12-january-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Income Tax ... vs Shri.Omprakash K.Jain Surat And ... on 12 January, 2009 - 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