This income tax appeal challenged the Bombay High Court Tribunal's order deleting a penalty. The High Court held that the Tribunal's reasons were sufficient and the order was not perverse, dismissing the appeal for lack of merits.
The appeal of the Commissioner of Income Tax was dismissed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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itxa-1389-13.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.1389 OF 2013
… The Commissioner of Income Tax-10 ...Appellant v/s. M/s.Radhe Krishna Fiscal Pvt.Ltd. ...Respondent
Mr.Tejveer Singh for the Appellant. Dr.K.Shivram, Sr.Counsel i/b Mr.Rahul K. Hakani for the Respondent.
CORAM : S.C.DHARMADHIKARI &
A.A. SAYED, JJ.
DATED : 12 DECEMBER 2014
P.C.
The order under challenge in this Appeal is passed by the tribunal on 14 December 2012 in ITA No.6256/Mum/2011. That allows the Assessee's Appeal for Assessment Year 2005-06 and deletes the penalty of Rs.35,35,309.
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Uday Kambli
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itxa-1389-13.doc
therefore the Appeal raises substantial question of law. The disallowance by the Assessing Officer was confirmed by the Commissioner and equally the order imposing the penalty.
by any error of law apparent on the face of the record. Consequently, the Appeal has no merits. It is dismissed. No costs.
(A.A. SAYED, J.) ( S.C.DHARMADHIKARI,J.)
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2 issues framed by the court
Whether the Tribunal's deletion of penalty in the appeal for Assessment Year 2005-06 involves any substantial question of law.
Whether the impugned order of the Tribunal is perverse or vitiated by error of law apparent on the face of the record.
1 provisions across 1 enactments
The Commissioner of Income Tax-10
M/s.Radhe Krishna Fiscal Pvt.Ltd.
S.C.DHARMADHIKARI
A.A. SAYED
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
