The High Court dismissed the Income Tax Appeal as the penalty deletion did not raise any substantial question of law since the underlying appellate order was already quashed by the Tribunal without substantive objection.
Appeal dismissed. No costs.
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.
930.itxa2389.13.doc
sbw
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.2389 OF 2013
The Commissioner of Income Tax 19 ..Appellant - Versus - M/s. Wellworth Laboratories ..Respondent
Mrs. S. V. Bharucha for the Appellant. Mrs. Vasanti B. Patel for the Respondent.
CORAM: S.C. DHARMADHIKARI AND
A.A. SAYED, JJ.
DATE :- 5th DECEMBER, 2014
P.C.:
Having heard Ms. Bharucha, learned counsel, appearing on behalf
of the Revenue in support of this Appeal which challenges the order passed by the Tribunal on 15th April, 2013 in Income Tax Appeal No.1025 and 1026/Mum/2011 for the assessment years 1996-97, 1997-98 we are of the opinion that in the absence of any challenge by the Revenue to the substantive proceedings in which the Tribunal quashed the order under section 263 of the Income Tax Act, the consequential order deleting the penalty does not raise any substantial question of law. The penalty has been deleted only because the order under section 263 passed by the
1/2
930.itxa2389.13.doc
Commissioner was quashed by the Tribunal and the Respondent's Appeal against that order was dismissed by this Court. The foundation for imposition of penalty no longer existing the Tribunal committed no error in deleting the penalty. The order under challenge, therefore, does not raise any substantial question of law. The Appeal is dismissed. No costs. .
wadhwa
2/2
1 issue framed by the court
Whether the Tribunal's order deleting penalty in absence of challenge to substantive quashing order raises substantial question of law
1 provisions across 1 enactments
The Commissioner of Income Tax 19
M/s. Wellworth Laboratories
S.C. DHARMADHIKARI
A.A. SAYED
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
