{"id":89339,"date":"2011-11-08T00:00:00","date_gmt":"2011-11-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/krishnakant-vs-unknown-on-8-november-2011-2"},"modified":"2017-08-26T21:56:17","modified_gmt":"2017-08-26T16:26:17","slug":"krishnakant-vs-unknown-on-8-november-2011-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/krishnakant-vs-unknown-on-8-november-2011-2","title":{"rendered":"Krishnakant vs Unknown on 8 November, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Krishnakant vs Unknown on 8 November, 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\/2014\/2010\t 4\/ 4\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. 2014 of\n2010 \n=========================================================\n\n \n\nKRISHNAKANT\nNATWARLAL BHAVSAR - Appellant(s)\n \n\nVersus\n \n\nINCOME\nTAX OFFICER, WARD 6(4) - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nRK PATEL 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: 08\/11\/2011 \n\n \n\nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>Appellant<br \/>\n\tassessee has filed this appeal challenging decision of Tribunal<br \/>\n\tdated 7.5.2010. Following questions are presented for our<br \/>\n\tconsideration :\n<\/p>\n<p>&#8220;(1)\tWhether<br \/>\n\ton facts and evidence on record the Tribunal is right in law in its<br \/>\n\tinterpretation of section 145 and section 37 read with allied<br \/>\n\tprovisions of the Income-tax Act, 1961 for confirming addition of<br \/>\n\tRs.4,29,116\/- towards suppressed sales\/job work receipts?\n<\/p>\n<p>(2)\tWhether<br \/>\n\ton facts and evidence on record and on interpretation of law the<br \/>\n\tTribunal is right in confirming the disallowance of Rs.52,898\/- and<br \/>\n\tRs.5,01,000\/- towards commission?\n<\/p>\n<p>(3)\tWhether<br \/>\n\tthe Tribunal&#8217;s approach and conclusion of confirming the addition<br \/>\n\ttowards suppressed sales\/job work receipts and disallowance of<br \/>\n\tcommission expenses are unwarranted of facts and contrary to<br \/>\n\tevidence on record resulting into &#8220;vitiated&#8221; findings<br \/>\n\tunsustainable in law?&#8221;\n<\/p>\n<p>Question<br \/>\n\tno.(1) pertains to addition of Rs.4.29\/- lakh made by the Assessing<br \/>\n\tOfficer. The Assessing Officer on basis of figures presented before<br \/>\n\thim, was of the opinion that the computation of income presented by<br \/>\n\tthe assessee was not accurate. By giving detailed reasons therefore,<br \/>\n\tand also taking into account different parameters such as<br \/>\n\tconsumption of Grey fabric, electricity, etc., Assessing Officer<br \/>\n\tmade addition of above sum.\n<\/p>\n<p>2.1<br \/>\n\t\tAssessee carried the issue in appeal. CIT(Appeals) reversed the<br \/>\n\torder of the Assessing Officer primarily observing that book results<br \/>\n\twere not rejected. Assessing Officer only on the basis of arithmetic<br \/>\n\tcalculation made addition which was not justified.\n<\/p>\n<p>2.2<br \/>\n\t\tRevenue thereafter, went in appeal before the Tribunal. Tribunal<br \/>\n\trestored the order of the Assessing Officer observing that Assessing<br \/>\n\tOfficer had sufficient reasons to reject book result. There was<br \/>\n\tenough evidence to discard the accounts. Tribunal further observed<br \/>\n\tthat even after such addition, Gross Profit rate comes to 13.66%<br \/>\n\twhich is still lower than Gross Profit Rate of 17.81% shown by<br \/>\n\tassessee of previous year.\n<\/p>\n<p>2.3<br \/>\n\t\tCounsel for the assessee submitted that the Assessing Officer had<br \/>\n\tnot rejected book result. Tribunal therefore, gravely erred in<br \/>\n\tupholding the rejection of books and Assessing Officer&#8217;s estimation<br \/>\n\tof profit. He submitted that CIT(Appeals) has given cogent reasons.<br \/>\n\tIn view of difference of opinion between two authorities, issue<br \/>\n\trequires consideration.\n<\/p>\n<p>2.4<br \/>\n\t\tWe are however, of the opinion that entire issue is based on<br \/>\n\tappreciation of evidence. Assessing Officer as well as Tribunal was<br \/>\n\tof the opinion that the assessee&#8217;s account did not reflect accurate<br \/>\n\tcomputation of income. It is true that the Assessing Officer has not<br \/>\n\tsaid in so many words that accounts are not accepted. However, if<br \/>\n\tone peruses order of the Assessing officer on the issue which run<br \/>\n\tinto several pages, detailed reasons have been recorded to come to<br \/>\n\tthe conclusion that computation of income as per book result does<br \/>\n\tnot match other parameters such as consumption of Grey fabric etc.<br \/>\n\tand therefore, it was necessary to compute profit independently. In<br \/>\n\tthat view of the matter, Tribunal was justified in observing that<br \/>\n\t&#8220;We accordingly upheld rejection of books and Assessing<br \/>\n\tofficer&#8217;s estimation of profit&#8221;.\n<\/p>\n<p>2.5<br \/>\n\t\tEntire issue being purely factual in nature, no question of law<br \/>\n\tarises.\n<\/p>\n<p>Question<br \/>\n\tno. 2 and 3 pertains to disallowance on commission paid by one Shri<br \/>\n\tHanuman R. Prasad. Claim of the assessee was disallowed by the<br \/>\n\tAssessing Officer on the premise that no material was placed with<br \/>\n\trespect to work done by the so-called commission agent. Assessing<br \/>\n\tOfficer also noted that for the total income of Rs.5,01,100\/-<br \/>\n\tallegedly paid, entries were made on last date of accounting year.<br \/>\n\tSuch payment was disallowed treating the same as bogus and not<br \/>\n\tincurred for the purpose of business of the assessee company. This<br \/>\n\tview of-course was reversed by the CIT(Appeals) noting that details<br \/>\n\tof payment made to Shri Hanuman Prasad were presented. It was<br \/>\n\tnoticed that TDS was also deducted. In further appeal by the<br \/>\n\tRevenue, Tribunal restored the order of the Assessing Officer and<br \/>\n\tset aside the order of CIT(Appeals) observing that merely because in<br \/>\n\tearlier years, expenditure was allowed and TDS was made on such<br \/>\n\tpayment, would not permit the CIT(Appeals) to interfere. It was<br \/>\n\tobserved that assessee was required to explain and clarify that for<br \/>\n\twhat purpose such claim was paid, what services said commission<br \/>\n\tagent had rendered. Names and addresses of those clients were also<br \/>\n\trequired to be provided. Such client ought to have confirmed that<br \/>\n\tsuch job was given to the assessee at the instance of commission<br \/>\n\tagent. In absence of such evidence, it cannot be presumed that<br \/>\n\tcommission was paid for business expenditure.\n<\/p>\n<p>3.1<br \/>\n\t\tHere also Counsel for the appellant submitted that in view of<br \/>\n\tconflict of view between the revenue authorities, issue requires<br \/>\n\tconsideration.\n<\/p>\n<p>3.2<br \/>\n\t\tWe are of the opinion that entire issue is based on appreciation of<br \/>\n\tevidence. Assessing officer as well as Tribunal was of the opinion<br \/>\n\tthat expenditure of commission was not fully established.<br \/>\n\tAuthorities were of the opinion that in absence of any evidence as<br \/>\n\tto the nature of work done by commission agent, claim could not have<br \/>\n\tbeen accepted. In totality of facts and circumstances of the case,<br \/>\n\twe are of the opinion that no question of law arises. As noted,<br \/>\n\tentries were made on last date of accounting year.\n<\/p>\n<p>In<br \/>\n\tthe result, Tax Appeal is dismissed.\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 Krishnakant vs Unknown on 8 November, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/2014\/2010 4\/ 4 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 2014 of 2010 ========================================================= KRISHNAKANT NATWARLAL BHAVSAR &#8211; Appellant(s) Versus INCOME TAX OFFICER, WARD 6(4) &#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-89339","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>Krishnakant vs Unknown on 8 November, 2011 - Free Judgements of Supreme Court &amp; 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