Itxa/1253/2011 Of The Commissioner Of Income Tax -V v. Dilip Panraj Sonigara

sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1253 OF 2011 The Commissioner of Income Tax-V, Pune ..Appellant. V/s. Shri Dilip Panraj Sonigara ..Respondent. Mr. N.N. Singh for the appellant.None for the respondent. CORAM : J.P. DEVADHAR AND M.S. SANKLECHA, JJ. DATED : 21ST MARCH, 2013 P.C. :- 1.Although several questions have been raised by the revenue in the memo of appeal, counsel for the revenue preses only question III which reads as under:- “ Whether on the facts and in the circumstancesof the case, the Tribunal in deleting the penalty of Rs.13,79,196/- u/s. 271(1)(c) of the I.T. Act, 1961 by ignoring the consistent stand of various High Courts wherein they have held that the guilt of non disclosure is not washed off by the admission or confession through filing of revised return and the applicability of Section 271(1)(c) is not ruled out in such cases ? ” 2.Mr. N.N. Singh appearing for the revenue states that the facts in this case are identical to the facts and question raised in Income Tax Appeal No.1116 of 2011 filed by the revenue. The Tribunal in the impugned order has followed its decision rendered in the matter of ACIT V/s. Dilip p. Sonigara from which the revenue has filed Income Tax Appeal No.1116 of 2011 before this Court. We have by an order passed today i.e. 21[st] March, 2013 refused to entertain Income Tax Appeal No.1116 of 2011 filed by the revenue. For the reasons indicated in our order passed today in Income Tax Appeal No.1116 of 2011, we see no reason to entertain the proposed question of law in the present appeal also. 3.Accordingly, the appeal is dismissed with no order as to costs. (M.S. SANKLECHA, J.) (J.P. DEVADHAR, J.)