Itxa/1060/2012 Of Commissioner Of Income Tax-Ii v. Sneh Finance And Investment

kps IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1060 OF 2012WITHINCOME TAX APPEAL NO.1090 OF 2012WITHINCOME TAX APPEAL NO.1091 OF 2012WITHINCOME TAX APPEAL NO.1229 OF 2012WITHINCOME TAX APPEAL NO.1230 OF 2012 Commissioner of Income Tax...Appellant-Versus-Sneh Finance and Investment...Respondent ........... Mr.Vimal Gupta, Senior Advocate a/w Mr.Vipul Arun Bajpayee, for the Revenue. ........... CORAM: S.C. DHARMADHIKARI AND A.K. MENON, JJ. DATE :- 26[th] September, 2014 P.C.: 1In all these Appeals which challenge the orders passed by the Tribunal deleting the penalty levied under Section 271D of the Income Tax Act, 1961, Mr.Vimal Gupta, learned Senior Counsel appearing for the Revenue, fairly brings to our notice the order which has been passed by us on 12.09.2014 in Income Tax Appeal Nos.865/2012, 866/2012 and 1149/2012. Mr.Gupta has also produced the copy of order dated 30.04.2014 passed in Income Tax Appeal No.218/2012 to which one of us was a party (S.C.Dharmadhikari, J.) and involving identical issue. 2Having perused these orders and which pertain to the Assessment Years 2000-2001, 2001-2002, and 2004-2005 and the present Appeals being relatable to the Assessment Years 1998-1999 to 2003-2004 and raising identical question, we are of the opinion that the only ground/ question cannot be termed as a substantial question of law. All the more in the light of our orders in the above Appeals. 3For the aforesaid reasons each of these Appeals fail and accordingly, they are dismissed. No order as to costs. (A.K. MENON, J.) (S.C. DHARMADHIKARI, J.)