In Itta/455/2012 Of The Commissioner Of Income Tax-I v. M/S.avanti Labouratories Limited, the High Court (2013) dismissed the appeal. The decision went in favour of the assessee.
Decision: Therefore, this appeal is dismissed. ___________________ K.J.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA
AND
THE HON’BLE Ms. JUSTICE G. ROHINI
I.T.T.A.No.455 of 2012
DATED: 9.7.2013
Between:
The Commissioner of Income Tax-I,
Hyderabad/
… Appellant
And
M/s. Avanthi Laboratories Limited,
Hyderabad.
… Respondent
…. Respondent
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA
AND
THE HON’BLE Ms. JUSTICE G. ROHINI
I.T.T.A.No.455 OF 2012
Judgment:(per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta)
After hearing the learned counsel for the appellant and aftergoing through the impugned judgment and order of the learnedTribunal, we are of the view that the impugned judgment does notcall for any interference as no question of law is involved in thismatter. The learned Tribunal found that penalty proceeding wasnot called for as the pre-condition for initiating penalty proceeding isnot satisfied.
Therefore, this appeal is dismissed.
___________________
K.J. SENGUPTA, CJ
_________________
G. ROHINI, J
09.07.2013
pnb
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