{"id":97498,"date":"2011-04-27T00:00:00","date_gmt":"2011-04-26T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-27-april-2011-2"},"modified":"2017-06-22T03:20:33","modified_gmt":"2017-06-21T21:50:33","slug":"commissioner-vs-unknown-on-27-april-2011-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-27-april-2011-2","title":{"rendered":"Commissioner vs Unknown on 27 April, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 27 April, 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\/2210\/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. 2210 of 2009\n \n\n \n=================================================\n \n\nCOMMISSIONER\nOF INCOME TAX-I - Appellant(s)\n \n\nVersus\n \n\nADITI\nEXPORTS PVT LTD - Opponent(s)\n \n\n================================================= \nAppearance\n: \nMR MR\nBHATT,SR.ADV. with MRS\nMAUNA M BHATT for Appellant(s) : 1, \nNone for Opponent(s) :\n1, \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\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\tMS JUSTICE SONIA GOKANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 27\/04\/2011 \n\n \n\nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>1.\tRevenue<br \/>\nhas raised following three questions in the present appeal:-\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 disallowance of<br \/>\nRs.2,09,75,000\/- made on account of unexplained cash credit u\/s.68 of<br \/>\nthe I.T. Act?\n<\/p>\n<p>[B]\tWhether the<br \/>\nAppellate Tribunal is right in law and on facts in reversing the<br \/>\norder passed by the CIT(A) and thereby deleting the disallowance of<br \/>\ndepreciation of Rs.61,27,192\/- made on account of plant and<br \/>\nmachinery?&#8221;\n<\/p>\n<p>[C]\tWhether the<br \/>\nAppellate 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.1,23,97,183\/- made on account of excess cost of purchase of<br \/>\nraw-material?&#8221;\n<\/p>\n<p>2.\tAt<br \/>\nthe outset, counsel for the Revenue pointed out that the question [C]<br \/>\ndoes not arise in this Tax Appeal. The same is, therefore, not<br \/>\nrequired to be considered.\n<\/p>\n<p>3.\tWith<br \/>\nrespect to question [B], it appears that the Tribunal found that<br \/>\nthere was sufficient evidence to permit depreciation as claimed by<br \/>\nthe assessee company. It appears that  necessary bills were produced<br \/>\nand that there were other evidence to show that the machinery, in<br \/>\nfact, was installed. These being the facts, question [B] does not<br \/>\narise in this appeal.\n<\/p>\n<p>4.\tTax<br \/>\nAppeal is admitted for consideration of question [A] only.\n<\/p>\n<p>(Akil<br \/>\nKureshi, J. )<\/p>\n<p>(Ms.\n<\/p>\n<p>Sonia Gokani, J. )<\/p>\n<p>sudhir<\/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 27 April, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/2210\/2009 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 2210 of 2009 ================================================= COMMISSIONER OF INCOME TAX-I &#8211; Appellant(s) Versus ADITI EXPORTS PVT 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-97498","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 27 April, 2011 - Free Judgements of Supreme Court &amp; 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