D.b.income Tax Appeal v. Krishi Upaj Mandi Samiti, Rawla

IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN ATJODHPUR ORDER :::: D.B.INCOME TAX APPEAL NO.152/14 (D) COMMISSIONER OF INCOME TAX, BIKANER VS. KRISHI UPAJ MANDI SAMITI, RAWLA :::: Date of Order : 4[th] May, 2016. HON'BLE MR.JUSTICE SANGEET LODHAHON'BLE MR.JUSTICE KAILASH CHANDRA SHARMA Mr.K.K.Bissa with Mr. H.G.Chanda, for the appellant. BY THE COURT:- 1.The requirement of production of certified copy of theimpugned order is dispensed with. 2.Heard learned counsel for the appellant. 3.This appeal is directed against the common order dated24.2.14 of the Income Tax Appellate Tribunal (ITAT), JodhpurBench, Jodhpur, whereby the order passed by the Commissionerof Income Tax (Appeals) [CIT (A)], deleting the penalty imposedby the Assessing Officer under Section 271 (1) (c) of theIncome Tax Act, 1961 ( for short “the Act”), has been affirmed. 4.The appeals involving identical question preferred by theRevenue against the order passed by the ITAT, deleting the additions made by the Assessing Officer, stand dismissed by thisCourt vide order dated 26.4.16 passed in D.B.Income Tax AppealNo.47/13 (Commissioner of Income Tax, Bikaner vs. Krishi UpajMandi Samiti, Raisinghnagar) & other connected appeals, andtherefore, the order impugned passed by the ITAT deleting thepenalty under Section 271 (1) (c) of the Act relating to theaddition made by the Assessing Officer does not warrant anyinterference by this Court. 5.Accordingly, the appeal is hereby dismissed. (KAILASH CHANDRA SHARMA), J. (SANGEET LODHA),J.