Itxa/1000/2012 Of The Commissioner Of Income Tax Central v. M/S. Sneh Propserty Development Pvt. Ltd

sbw *1* IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1000 OF 2012WITHINCOME TAX APPEAL NO.1001 OF 2012 The Commissioner of Income Tax (Central)..Appellant -Versus-M/s. Sneh Property Development Pvt. Ltd...Respondent ........... Mr. Vimal Gupta, Senior Advocate, i/b. Vipul A. Bajpayee for the Appellant.Mr. Vishnu Hadade for the Respondent. ........... CORAM: S.C. DHARMADHIKARIAND A. A. SAYED, JJ. DATE :- 30[th] OCTOBER, 2014 P.C.: At the hearing of these Appeals, Mr. Vimal Gupta, learned Senior Counsel, appearing on behalf of the Revenue, fairly brought to our notice the orders passed in similar Appeals by a Division Bench of this Court to which one of us (S. C. Dharmadhikari, J.) was a party. In the 5 Appeals which have been dealt with by the Division Bench by its order dated 26[th] September, 2014, the reference is made therein to some more Appeals and of the same Assessee/sister concern, which have already been dismissed. Thus, the penalty levied under section 271D of the Income Tax *2* Act, 1961, was held to be rightly deleted and in the facts and circumstances peculiar to the Assessee. Even these Appeals are identical, therefore, they are dismissed following our earlier order. No costs. (A. A. SAYED, J.) (S.C. DHARMADHIKARI, J.) wadhwa