The Commissioner of Income Tax -18, Mumbai v. Smt. Lata Shantilal Shah
Bombay HCITXA/1261/2008
Case brief
AI extract
What is this about?
Revenue appealed against ITAT deleting penalty for failure to file returns where assessee had previously filed returns. Court held Section 271(1)(c) not attracted and dismissed appeal.
What the court decided
AI extract
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
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ORDINARY ORIGINAL CIVIL JURISDICTION
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INCOME TAX APPEAL NO. 1261 OF 2008
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The Commissioner of Income Tax ... Appellant
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Versus
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Smt. Lata Shantilal Shah ... Respondent
Mr. K.R. Choudhari for the Appellant.
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Mr. K. Gopal with Mr. Jitendra Singh for Respondent.
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CORAM: F.I. REBELLO, &
R.S. MOHITE, JJ.
DATED: JANUARY 20, 2009
P.C.
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. The Revenue is in appeal against the order of
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ITAT and they have raised the following question :
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"Whether on the facts and circumstances of
the case and in law, the Hon’ble Tribunal
has erred in deleting the penalty observing
that as the assessee had not filed return of
income on the ground that assessee had
concealed or furnished inaccurate
particulars of income?"
Issues for consideration
2 issues framed by the court
AI extract
Whether the Tribunal erred in deleting the penalty under Section 271(1)(c) for failure to file return of income when the assessee had earlier filed returns.
Whether Explanation (1) to Section 271 is applicable to this case.
Parties & counsel
AI extract
- appellant
The Commissioner of Income Tax
- respondent
Smt. Lata Shantilal Shah
Coram
AI extract
F.I. REBELLO
Case details
As recorded by the court registry
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