Itxa/311/2012 Of The Commissioner Of Income Tax-18 v. Late Pravin M. Shah Through Legal Heir Mr. Virang P. Shah

*1* IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 311 OF 2012 The Commissioner of Income Tax-18 ..Appellant -Versus-Late Pravin M. Shah, through legal heirMr. Virang P. Shah..Respondent ........... Mr. A. R. Malhotra for the Appellant.Mr. Sashi Tulsiyan with Mr. P.C. Tripathi for the Respondent. ........... CORAM: S.C. DHARMADHIKARIAND B.P. COLABAWALLA, JJ. DATE :- 17[th] June, 2014 P.C.: 1]This appeal challenges the order passed by the Income Tax Appellate Tribunal dated 30[th] September, 2011. 2]In the memo of this appeal and which concern the block period from 01-04-1996 to 30-12-2002, the revenue has fairly stated that in the case of same assessee in quantum proceedings, the revenue had filed an appeal under section 260A of the Income Tax Act, 1961 in this Court being Income Tax Appeal (Lodging) No.1243 of 2011. That was dismissed by this Court on 29[th] November, 2011. The Special Leave Petition challenging the order of the Division Bench filed by the revenue was also dismissed by 1/2 the Hon'ble Supreme Court on 10[th] May, 2012. 3]In the light of the order passed in the quantum proceedings, we are of the opinion that the imposition of penalty was not justified at all. The same is likely to be interfered with and set aside. The appeal does not give rise to any substantial question of law and is accordingly dismissed. (B.P.COLABAWALLA, J.) (S.C. DHARMADHIKARI, J.) wadhwa