Itxa/1591/2011 Of The Commissioner Of Income Tax -12 v. New Maker Chamber Iv Premises Chs Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1591 OF 2011 The Commissioner of Income Tax-12..Appellant.V/s.M/s. New Maker Chamber IV Premises CHS Ltd...Respondent. Mr. Suresh Kumar i/b. Ms. P. S. Cardozo, for the Appellant.None for the Respondent. P.C:- CORAM: J.P.DEVADHAR & M.S.SANKLECHA,JJ.DATE : 6[th] FEBRUARY, 2013. Heard. 2In this Appeal by the Revenue, the basic issue is whether the Tribunal was justified in deleting the penalty imposed under Section 271(i)(c) of the Income Tax Act, 1961?. 3The Counsel for the Revenue states that the quantum addition in the quantum appeal was deleted by the Tribunal by its order dated 23[rd] March, 2010. The Revenue carried the matter in appeal to this Court from Order dated 23[rd] March, 2010 being Income Tax Appeal S.R.JOSHI No.5782 of 2010. This Court by order dated 22[nd] March, 2011 dismissed the revenue's appeal in quantum proceedings. 4The impugned order upheld the deletion of penalty under Section 27(1)(c) of the Act in view of dismissal of the quantum appeal by its order dated 23[rd] March, 2010. As this Court has dismissed the revenue's appeal from order dated 23[rd] March, 2010 by order dated 22[nd ]March, 2011, we do not entertain the proposed question of law. 5 Accordingly, appeal is dismissed with no order as to costs. (M.S.SANKLECHA,J.) (J.P.DEVADHAR,J.)