{"id":85804,"date":"2011-10-18T00:00:00","date_gmt":"2011-10-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-18-october-2011-4"},"modified":"2019-03-12T06:21:28","modified_gmt":"2019-03-12T00:51:28","slug":"commissioner-vs-unknown-on-18-october-2011-4","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-18-october-2011-4","title":{"rendered":"Commissioner vs Unknown on 18 October, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 18 October, 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\/2582\/2010\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\n \n\n\n \n\nTAX\nAPPEAL No. 2582 of 2010\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-II - Appellant(s)\n \n\nVersus\n \n\nM\/S\nKIRAN OIL MILL - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMr\nMR BHATT Sr Advocate with Mrs. MAUNA M BHATT\nfor\nAppellant \nNone for\nOpponent \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\n HONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI     18th October 2011\n\t\t\n\t\n\n \n\n ORAL\nORDER<\/pre>\n<p> (Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>\tCounsel for<br \/>\nthe Revenue submitted that the order of Assessing Officer on original<br \/>\nassessment was subject matter of proceedings before the Tribunal. The<br \/>\nTribunal&#8217;s order was passed on 6th January 2009, which was<br \/>\nreceived by the Chief Commissioner of Income Tax on 25th<br \/>\nFebruary 2009. The Assessing Officer, therefore, in terms of Section<br \/>\n275(1) of the Act took time upto 31st August 2009 to pass<br \/>\nan order of penalty under Section 271 [1](c) of the Act. He,<br \/>\ntherefore, submitted that the Tribunal erred in holding that the<br \/>\nAssessing Officer&#8217;s order was barred by limitation, even though the<br \/>\nsame was passed on 31st August 2009.\n<\/p>\n<p>\tTax Appeal is<br \/>\nadmitted for consideration of following substantial question of law<br \/>\n:-\n<\/p>\n<p>&#8220;Whether<br \/>\nthe Appellate Tribunal is right in law and on facts in deleting the<br \/>\npenalty of Rs. 12,57,981\/= levied u\/s. 271[1](c) ?&#8221;\n<\/p>\n<p>\tTo be heard<br \/>\nwith Tax Appeal No. 2292 of 2010.\n<\/p>\n<p>{Akil Kureshi,<br \/>\nJ.}<\/p>\n<p>{Ms. Sonia<br \/>\nGokani, J.}<\/p>\n<p>Prakash*<\/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 18 October, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/2582\/2010 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 2582 of 2010 ========================================================= COMMISSIONER OF INCOME TAX-II &#8211; Appellant(s) Versus M\/S KIRAN OIL MILL &#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-85804","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 18 October, 2011 - Free Judgements of Supreme Court &amp; 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-18-october-2011-4\" \/>\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 18 October, 2011 - Free Judgements of Supreme Court &amp; 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