Itta/374/2013 Of Commissioner Of Income Tax-Iii v. Suman Technologies Pvt Ltd
High Court
03 Sep 2013 In favour of: Assessee
Forum / Bench
High Court · taphc
Parties
Itta/374/2013 Of Commissioner Of Income Tax-Iii v. Suman Technologies Pvt Ltd
Date of order
03 Sep 2013
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Itta/374/2013 Of Commissioner Of Income Tax-Iii v. Suman Technologies Pvt Ltd, the High Court (2013) dismissed the appeal. The decision went in favour of the assessee.
Decision: Under the circumstances, we dismiss this appeal. ___________________ K.J.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND
THE HON’BLE SRI JUSTICE K.C. BHANU
I.T.T.A. No.374 OF 2013
DATED:3.9.2013
Between:The Commissioner of Income Tax-III,Hyderabad.
… Appellant
AndM/s. Suman Technologies Pvt. Ltd.,Hyderabad.
….Respondent
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA ANDTHE HON’BLE SRI JUSTICE K.C. BHANU
I.T.T.A. No.374 OF 2013
Judgment:(per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta)
We have heard Mr. B. Narasimha Sarma, learned counsel for theappellant and have gone through the impugned judgment and order of thelearned Tribunal.
It appears, the learned Tribunal has followed on identical facts, adecision of the Tribunal of Mumbai Bench. It was found on fact by thelearned Tribunal that the penalty proceedings initiated under Section271(1)(c) of the Income Tax Act, 1961 were not justified.
Under the circumstances, we dismiss this appeal.
___________________
K.J. SENGUPTA, CJ
____________
K.C. BHANU, J
3.9.2013
PNB
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