{"id":94575,"date":"2010-02-01T00:00:00","date_gmt":"2010-01-31T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-1-february-2010"},"modified":"2015-09-11T05:08:07","modified_gmt":"2015-09-10T23:38:07","slug":"commissioner-vs-unknown-on-1-february-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-1-february-2010","title":{"rendered":"Commissioner vs Unknown on 1 February, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 1 February, 2010<\/div>\n<div class=\"doc_author\">Author: K.A.Puj,&amp;Nbsp;Honourable Mr.Justice H.Shukla,&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\n\n \n\n\n\t \n\nTAXAP\/122009\/2009\t 5\/ 5\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. 12 of 2009\n \n\n \n \n=========================================\n\n\n \n\nCOMMISSIONER\nOF INCOME TAX-I - Appellant(s)\n \n\nVersus\n \n\nM\nALPS INFOSYS LTD - Opponent(s)\n \n\n=========================================\n \nAppearance : \nMRS\nMAUNA M BHATT for Appellant(s) : 1, \nNone for Opponent(s) :\n1, \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 K.A.PUJ\n\t\t\n\t\n\t \n\t\t \n\t\t\t \n\n \n\n\t\t\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\t \n\n \n\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE RAJESH H.SHUKLA\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 01\/02\/2010 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE RAJESH H.SHUKLA)<\/p>\n<p>The<br \/>\n\tpresent Appeal has been filed by the Appellant   Income Tax<br \/>\n\tDepartment under Section 260A of the Income Tax Act, 19961,<br \/>\n\tproposing to raise the following question of law:\n<\/p>\n<p> Whether<br \/>\n\tthe Appellate Tribunal is right in law and on facts in confirming<br \/>\n\tthe order passed by the CIT(A) deleting the addition of<br \/>\n\tRs.10,70,896\/- made on account of excess stock?\n<\/p>\n<p>Heard<br \/>\n\tlearned Standing Counsel Mrs. Mauna M. Bhatt for the Appellant.\n<\/p>\n<p>Mrs.\n<\/p>\n<p>\tBhatt referred to the order passed by the Tribunal dated 10.6.2008<br \/>\n\tand submitted that the Tribunal has failed to appreciate while<br \/>\n\tconfirming the order of CIT(A) about the variation in the stock.<br \/>\n\tShe further submitted that CIT(A) was not justified in dealing with<br \/>\n\tthe addition of Rs.10,70,896\/- on account of difference in the<br \/>\n\tvaluation of the stock submitted to the Bank and stocks as per books<br \/>\n\tof assessee.  She emphasized that the books of account were prepared<br \/>\n\tand maintained by the assessee and he has admittedly furnished the<br \/>\n\tstatement to the Bank showing the value of stock more than reflected<br \/>\n\tin the books of accounts of the assessee.  She therefore strenuously<br \/>\n\tsubmitted that this aspect ought to have been considered as it has<br \/>\n\tnot been appreciated properly.  She therefore strenuously submitted<br \/>\n\tthat the asessee has deliberately either given a false statement to<br \/>\n\tthe Bank regarding the stock, or the books of accounts are not<br \/>\n\treflecting the correct position when it is not reconciled.  She<br \/>\n\ttherefore submitted that the CIT(A) and the Tribunal have committed<br \/>\n\tan error in appreciating this and therefore the present Appeal may<br \/>\n\tbe entertained for consideration of the question of law proposed to<br \/>\n\tbe raised.\n<\/p>\n<p>Though<br \/>\n\tthis submission has been made by the learned Standing Counsel Mrs.<br \/>\n\tMauna M. Bhatt, the perusal of the order passed by CIT(A) and<br \/>\n\tconfirmed by the Tribunal would make it very clear that this aspect<br \/>\n\thas been considered.  The moot question therefore is whether the<br \/>\n\tdeletion is justified in view of the submissions made about<br \/>\n\tdifference in the valuation of the stock as reflected in the books<br \/>\n\tof account and as per the statement furnished to the Bank.  This<br \/>\n\taspect has been dealt with by the CIT(A) and the CIT(A) has clearly<br \/>\n\tobserved:\n<\/p>\n<p> There<br \/>\n\tis nothing available on record to show that the assessee was having<br \/>\n\thigher stock than the disclosed stock in books of accounts.  It is<br \/>\n\talso noticed that the A.O. did not controvert the explanation of the<br \/>\n\tassessee vide letter submitted to him that the stock statement to<br \/>\n\tthe bank were based on rough estimate and not on actual \/ physical<br \/>\n\tverification and the same were inflated to avail the bank overdraft<br \/>\n\tfacility.\n<\/p>\n<p>The<br \/>\n\tCIT (A) has also referred to the reply furnished by the assessee<br \/>\n\tvide letter dated 25.3.2003 clarifying on this aspect with regard to<br \/>\n\tthe difference  in the quantity and there is a specific reference<br \/>\n\twith regard to the total quantity which would reconcile as explained<br \/>\n\tin the said letter which has been referred to in the order of<br \/>\n\tCIT(A).\n<\/p>\n<p>The<br \/>\n\tTribunal also after referring to this aspect has confirmed and<br \/>\n\tobserved:\n<\/p>\n<p> We<br \/>\n\tfind that in the instant case the value of stock shown by the<br \/>\n\tassessee in the statement furnished to the bank is more than the<br \/>\n\tvalue reflected in the books of account of the assessee.  The total<br \/>\n\tdifference was Rs.11,02,279\/- which comprise of difference of<br \/>\n\tRs.31,487\/- on account of quantity and difference on account of<br \/>\n\tvaluation Rs.10,70,896\/-.  The AO added the entire amount of<br \/>\n\tRs.11,02,279\/- to the income of the assessee and the CIT(A) deleted<br \/>\n\tRs.10,70,896\/- out of the same which was on account of difference in<br \/>\n\tvaluation.  The CIT(A) deleted this addition following the order of<br \/>\n\tthe Ahmedabad Bench of the Tribunal in the case of Jaydip Kanjibhai<br \/>\n\t(supra).  In the above circumstances we are of the considered view<br \/>\n\tthat the difference between the stock submitted to the bank and the<br \/>\n\tbooks of account of the assessee was on account of valuation only.<br \/>\n\tThe contention of the assessee is that it had shown stock at the<br \/>\n\thigher value in order to obtain over draft facilities from the bank<br \/>\n\tagainst hypothecation of stocks.  We find that the assessee had<br \/>\n\tproduced the books of account and other relevant documents<br \/>\n\tbefore the AO.  The valuation as per the books of account of the<br \/>\n\tassessee was verifiable from the details and vouchers<br \/>\n\tmaintained by the assessee.  The AO after verifying the same has not<br \/>\n\tbrought any material on record to show how the assessee has under<br \/>\n\tvalued its stock in order to show Jess profit.  In absence of any<br \/>\n\tsuch evidence in our considered opinion the addition cannot be made<br \/>\n\tto the income of the assessee.  Hence, we find no error in the order<br \/>\n\tof the CIT(A).  It is confirmed and the ground of appeal of the<br \/>\n\tRevenue is dismissed.\n<\/p>\n<p>In<br \/>\n\tlight of the aforesaid discussion and in light of the concurrent<br \/>\n\tfindings given by the CIT(A) as well as the Tribunal, we are not<br \/>\n\tinclined to entertain the present Appeal raising the proposed<br \/>\n\tquestion of law only on the ground that there is difference in the<br \/>\n\tvalue of stock as reflected in the books of accounts and the<br \/>\n\tstatement furnished to the Bank.  Therefore the present Appeal is<br \/>\n\tdismissed.\n<\/p>\n<p>(K.A.Puj,J)<\/p>\n<p>(Rajesh<br \/>\nH. Shukla,J)<\/p>\n<p>Jayanti*<\/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 1 February, 2010 Author: K.A.Puj,&amp;Nbsp;Honourable Mr.Justice H.Shukla,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/122009\/2009 5\/ 5 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 12 of 2009 ========================================= COMMISSIONER OF INCOME TAX-I &#8211; Appellant(s) Versus M ALPS INFOSYS 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-94575","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 1 February, 2010 - Free Judgements of Supreme Court &amp; 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