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Itxa/2468/2009 Of The Commissioner Of Income Tax-20, Mumbai v. M/S. Modern Dairy And Ice Plant, Mumbai

High Court 26 Sep 2011 In favour of: Assessee

Forum / Bench

High Court · newos

Parties

Date of order

26 Sep 2011

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Itxa/2468/2009 Of The Commissioner Of Income Tax-20, Mumbai v. M/S. Modern Dairy And Ice Plant, Mumbai, the High Court (2011) dismissed the appeal. The decision went in favour of the assessee.

Issue: DATED : 26TH SEPTEMBER, 2011 P.C. :- 1.Whether the ITAT was justified in deleting the penalty levied under Section 158 BFA of the Income Tax Act, 1961, is the question raised in this appeal.

Decision: Accordingly, the appeal is dismissed with no order as to costs.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2468 OF 2009 The Commissioner of Income Tax- 20, Mumbai..Appellant. V/s. M/s. Modern Dairy and Ice Plant ..Respondent. Ms. Suchitra Kamble for the appellant. Mr. Girish Thakur i/b. A.M. Vernekar for the respondent. CORAM : J.P. DEVADHAR AND K.K. TATED, JJ. DATED : 26TH SEPTEMBER, 2011 P.C. :- 1.Whether the ITAT was justified in deleting the penalty levied under Section 158 BFA of the Income Tax Act, 1961, is the question raised in this appeal. 2.Counsel for the revenue states that the quantum addition made by the assessing officer has been deleted by the ITAT and that order has attained finality. In these circumstances, once the quantum addition stands deleted, deletion of penalty under Section 158 BFA of the Act cannot be faulted. Accordingly, the appeal is dismissed with no order as to costs. (K.K. TATED, J.) (J.P. DEVADHAR, J.)

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