Commissioner Of Income-Tax (Central), Patna … … v. Gautam Verma … ... …

IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No. 35 of 2006 Commissioner of Income-tax (Central), Patna … …Appellant VersusGautam Verma…...…......Respondent ------ CORAM:HON'BLE MR. JUSTICE D. N. PATELHON'BLE MR. JUSTICE AMITAV K. GUPTA ----- For the Appellant:M/s. Deepak RoshanFor the Respondent:Mrs. Darshana Poddar Mishra ------ 18/Dated: 06th April, 2016 Per D.N. Patel, J. 1)This appeal has been preferred against the order dated 13th April, 2006 in ITA. No.145/Pat/2005 which was for the assessment year 1994-95. 2)Having heard learned counsels for both sides and looking to the facts and circumstances of the case, it appears that so far as quantum deletion by Commissioner of Income Tax is concerned, the same has been deleted by the Tribunal in an order dated 13th April, 2006 in ITA No.95 to 100/Pat of 2005. Against this order also, appeal was preferred before this Court which has also been dismissed, because, it is below the monetary limit as per the circular issued by CBDT. 3)In view of the aforesaid facts, as the main appeal against the quantum has also been dismissed by the ITAT and against which appeal has also been dismissed by this Court, there is no question of penalty whatsoever arises under Section 271(1)(c) of the Income Tax Act. Hence, there is no substance in this Tax Appeal, as no substantial question has arisen in this appeal. Accordingly, this Tax Appeal is hereby dismissed. (D. N. Patel, J) (Amitav K. Gupta, J)