In Itxa/5460/2010 Of The Commissioner Of Income Tax -22 Mumbai v. Raj Rajeshwari Enterprises, the High Court (2009) decided the matter.
Decision: Appeal is, therefore, dismissed in limine with no order as to costs.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL (LDG.) NO. 1771 OF 2009
The Commissioner of Income-tax-
... Appellant.
M/s.Raj Rajeshwari Enterprises.
... Respondent.
Ms.Suchitra Kamble for the appellant.
None for the respondent.
P.C. :
Heard. Office objections are overruled. Registry to register the appeal. Appeal is taken up for hearing.
2.We were taken through the impugned order passed by the Tribunal. The Tribunal has recorded categorical finding that the assessing officer did not record any finding that the explanation offered by the assessee was found to be false as such the C.I.T.(A) rightly canceled the penalty. The order of the C.I.T.(A) was confirmed by the Tribunal for the reasons recorded in the impugned order. Considering the finding recorded by the Tribunal on proper appreciation of evidence on record, we do not find any substantial question of law involved in this appeal. Appeal is, therefore, dismissed in limine with no order as to costs.
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