Counsel v. M/S National Travel Service
High Court
13 Apr 2018 In favour of: Unclear
Forum / Bench
High Court · dhcdb
Parties
Counsel v. M/S National Travel Service
Date of order
13 Apr 2018
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Counsel v. M/S National Travel Service, the High Court (2018) dismissed the appeal.
Decision: CHAWLA O R D E R % 13.04.2018 The Revenue appeals are against the decisions of the Income Tax Appellate Tribunal which had set aside the penalty imposed by the Assessing Officer (AO) and upheld by the CIT(A).
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
$~19, 21 & 22
IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 442/2018 & CM APPLN 14358/2018
versus
M/S NATIONAL TRAVEL SERVICE ..... Respondent Through Mr.U.A.Rana and Mr.Himanshu Mehta, Advocates.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MR. JUSTICE A. K. CHAWLA
O R D E R
%
13.04.2018
The Revenue appeals are against the decisions of the Income Tax Appellate Tribunal which had set aside the penalty imposed by the Assessing Officer (AO) and upheld by the CIT(A). The ITAT’s reasoning is that the since the addition was a question of law framed by this Court, no question of imposing of penalty arises. In this case, the Court notes that additions were inter alia made under Section 2(22)(e) of the Income Tax Act where they were subsequently confirmed. The assessee’s appeal has doubted the correctness of the decision which was relied upon while confirming the addition made in this case. Consequently, imposition of penalty does not arise. No question of law arises.
Appeals are dismissed.
S. RAVINDRA BHAT, J
APRIL 13, 2018/ndn
A. K. CHAWLA, J
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