{"id":69672,"date":"2011-03-22T00:00:00","date_gmt":"2011-03-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-22-march-2011-4"},"modified":"2018-05-27T14:49:36","modified_gmt":"2018-05-27T09:19:36","slug":"commissioner-vs-unknown-on-22-march-2011-4","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-22-march-2011-4","title":{"rendered":"Commissioner vs Unknown on 22 March, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 22 March, 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\/1501\/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\nTAX\nAPPEAL No. 1501 of 2009\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-II - Appellant(s)\n \n\nVersus\n \n\nMARCK\nPARENTERALS (I) LTD - 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 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: 22\/03\/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 31.7.2008<br \/>\nraising following 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) in deleting the addition of Rs.53,26,160\/-<br \/>\nmade on account of new share capital issued on private placement<br \/>\ntreated as unexplained cash credit u\/s. 68 of the I.T. Act?&#8221;\n<\/p>\n<p> \tFrom<br \/>\nthe record, it emerges that assessee company had raised additional<br \/>\ncapital by issue of equity shares to the tune of Rs.53,26,160\/-. The<br \/>\nAssessing Officer believed that company had not carefully followed<br \/>\nthe procedure for issuing equity shares on foreign direct investment<br \/>\ntreating such remittance as unexplained cash credit under Section 68<br \/>\nof the Income Tax Act Act, 1961. Issue was carried in appeal by the<br \/>\nassessee. CIT(Appeals) as well as tribunal ruled in favour of the<br \/>\nassessee.\n<\/p>\n<p> \tWith<br \/>\nthe assistance of learned counsel for the Revenue,we have perused the<br \/>\norders on record. We find that CIT(Appeals) as well as tribunal have<br \/>\nboth upon appreciation of evidence on record come to the conclusion<br \/>\nthat no case for treating the amount as unexplained cash credit is<br \/>\nmade out. Tribunal in particular, noted that there was nothing on<br \/>\nrecord to suggest that transaction of share was sham or bogus or only<br \/>\na paper transaction. CIT(Appeals) findings were approved on the basis<br \/>\nof documentary evidence. We do not find any infirmity in such<br \/>\nconclusion. Two authorities concurrently found that transaction was<br \/>\ngenuine. No substantial question of law is raised for our<br \/>\nconsideration.\n<\/p>\n<p> \tTax<br \/>\nAppeal is therefore, dismissed.\n<\/p>\n<p>\t\t\t\t(Akil<br \/>\nKureshi,J.) <\/p>\n<p>\t\t\t\t(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 22 March, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1501\/2009 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1501 of 2009 ========================================================= COMMISSIONER OF INCOME TAX-II &#8211; Appellant(s) Versus MARCK PARENTERALS (I) 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-69672","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 22 March, 2011 - Free Judgements of Supreme Court &amp; 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