Itxa/1705/2012 Of The Commissioner Of Income Tax - V v. Thomas Carbarek

sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1563 OF 2012 V/s. Thomas Garbarek ..Respondent. Mr. Tejveer for the appellant. Mr. Prakash Shah with Jas Sanghvi i/b. PDS Legal for the respondent. CORAM : J.P. DEVADHAR AND M.S. SANKLECHA, JJ. DATED : 1ST FEBRUARY, 2013 P.C. :- 1.In these appeals by the revenue the challenge is to the common order of the Tribunal dated 30[th] November, 2011 setting aside the penalty under Section 271(1)(c) of the Income Tax Act, 1961. 2.Since the Tribunal in the impugned order has followed the decision of this court in Income Tax Appeal (Lod) No.2209 of 2010 in the matter of The Commissioner of Income-Tax-V V/s. Hans Christian Gass rendered on 22[nd] June, 2011, we find no fault in the order of the Tribunal. Thus, we do not entertain the question raised in these appeals. 3. Accordingly, all the appeals are dismissed with no order as to costs. (M.S. SANKLECHA, J.) (J.P. DEVADHAR, J.)