Director Of Income Tax (It)-I, Mumbai v. Satellite Television Asian Region Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1597 OF 2013 Director of Income Tax (IT)-I, Mumbai..Appellant Vs. Satellite Television Asian Region Ltd...Respondent .... Mr. Tejveer Singh, Advocate for Appellant.Mr. Porus Kaka, Senior Advocate a/w P.C. Tripathi, Advocate i/bAtul Jasani for Respondent. .... CORAM : M.S. SANKLECHA & N.M. JAMDAR, JJ.DATED : 7 JULY 2015 P.C.: This appeal by revenue challenges the order dated 23January 2013 passed by the Income Tax Appellate Tribunal (the'Tribunal'). The impugned order relates to the Assessment Year1998-1999. 2.The revenue has proposed the following question of lawfor our consideration: S.S.DESHPANDE “Whether, on the facts and circumstances of thecase and in law, the Tribunal has erred in holdingthat penalty under section 271(1)(c) is notimposable?” 3.It is an agreed position between the Counsel that theissue arising herein stands covered against the revenue and infavour of the respondent-assessee by the decision of this Courtdated 16 June 2015 rendered in the revenue's appeal being IncomeTax Appeal No. 1667/2013 in respect of the respondent-assesseeitself. The above appeals on identical facts was in respect ofAssessment Year 1999-2000. 4.In view of the above, no substantial question of law arises for our consideration. Accordingly, the appeal is dismissed. [N.M. JAMDAR, J][M.S. SANKLECHA, J.] 2 / 2