{"id":84961,"date":"2011-08-30T00:00:00","date_gmt":"2011-08-29T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-30-august-2011"},"modified":"2017-11-03T11:56:57","modified_gmt":"2017-11-03T06:26:57","slug":"commissioner-vs-unknown-on-30-august-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-30-august-2011","title":{"rendered":"Commissioner vs Unknown on 30 August, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 30 August, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi, Gokani,<\/div>\n<pre>  \n Gujarat High Court Case Information System \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\/1242\/2010\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. 1242 of 2010\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-II - Appellant(s)\n \n\nVersus\n \n\nGUJARAT\nSTATE WAREHOUSING CORPORATION 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: 30\/08\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>\tLeave<br \/>\nto amend.\n<\/p>\n<p> \tIn<br \/>\nthe amended form, Revenue has presented following questions for our<br \/>\nconsideration :\n<\/p>\n<p>&#8220;A\tWhether<br \/>\nthe Appellate Tribunal is right in law and on facts in reversing the<br \/>\norder passed by CIT(A) and thereby deleting the addition of<br \/>\nRs.3,86,412\/- being warehousing charges?\n<\/p>\n<p>B\tWhether<br \/>\nthe Appellate Tribunal is right in law and on facts in reversing the<br \/>\norder passed by CIT(A) and thereby directing allowance of<br \/>\nRs.17,45,186\/- in respect of employee&#8217;s contribution to provident<br \/>\nfunds in the year of payment?\n<\/p>\n<p>C\tWhether<br \/>\nthe Appellate Tribunal is right in law and on facts in reversing the<br \/>\norder passed by CIT(A) and thereby deleting the addition relating to<br \/>\ntaxability of period period incomes?&#8221;\n<\/p>\n<p> \tThis<br \/>\nTax Appeal is directed against judgement of the tribunal dated<br \/>\n17.7.2009.\n<\/p>\n<p> \tWith<br \/>\nrespect to question (A), same pertains to warehousing charges of<br \/>\nRs.3,86,412\/- which the Assessing Officer added in the income of the<br \/>\nassessee on the ground that such income had accrued during the year<br \/>\nunder consideration. Tribunal ultimately deleted such addition on the<br \/>\nground that the right of receiving such income had not accrued. It<br \/>\nwas noticed that though assessee had raised such demand, Circle Depo<br \/>\nfrom whom demand was made had resisted the demand and not admitted<br \/>\nthe same, whereupon assessee had to file civil suit. This being facts<br \/>\nwe do not find that the tribunal committed any error in reversing the<br \/>\norder of the revenue authorities in this respect.\n<\/p>\n<p> \tWith<br \/>\nrespect to question (B) Counsel for the Revenue argued that assessee<br \/>\nhad not deposited employee&#8217;s contribution towards provident fund<br \/>\nwithin the due date. In that view of the matter, considering the<br \/>\nprovisions contained in Section 36(va) of the Act and in particular<br \/>\nexplanation thereof, assessee was not entitled to claim deduction<br \/>\ntowards such amount in year under consideration or even at any time<br \/>\nthereafter. The tribunal while upholding the Revenue&#8217;s contention<br \/>\nthat the amount cannot be claimed by way of deduction since<br \/>\nadmittedly same was not deposited within time prescribed,<br \/>\nnevertheless, directed that after due verification, the assessee<br \/>\nshould be granted deduction in year in which payment is actually<br \/>\nmade. Counsel submitted that the tribunal could not have given such<br \/>\ndirections. We are of the opinion that this question is required to<br \/>\nbe considered.\n<\/p>\n<p> \tWith<br \/>\nrespect to question (C), we notice that tribunal has merely remanded<br \/>\nthe issue for fresh consideration. Counsel for the Revenue however,<br \/>\nsubmitted that remand order is preceded by certain directions which<br \/>\nwould come in way of Revenue. Since tribunal has remanded the<br \/>\nproceedings we are not entertaining this question, however, making it<br \/>\nclear that contentions of the Revenue with respect to validity of the<br \/>\ntribunal&#8217;s observations are kept open.\n<\/p>\n<p> \tIn<br \/>\nthe result, Tax Appeal is admitted only for consideration of question<br \/>\nB.\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 30 August, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/1242\/2010 3\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1242 of 2010 ========================================================= COMMISSIONER OF INCOME TAX-II &#8211; Appellant(s) Versus GUJARAT STATE WAREHOUSING CORPORATION 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-84961","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 v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Unknown on 30 August, 2011 - Free Judgements of Supreme Court &amp; 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