Itxa/652/2012 Of The Commissioner Of Income Tax - 19 v. Kiran P. Kulkarni

*1* IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.652 OF 2012 The Commissioner of Income Tax-19-Versus-Kiran P. Kulkarni ..Appellant ..Respondent ........... Mr. Suresh Kumar for the Appellant. ........... CORAM: S.C. DHARMADHIKARIAND B.P. COLABAWALLA, JJ. DATE :- 8[th] August, 2014 P.C.: 1]We have heard Mr. Suresh Kumar, learned counsel, in support of this appeal. The concurrent orders passed by the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal are restricting the penalty to a particular claim and, therefore, interfering with the order passed by the Assessing Officer to a limited extent and in facts and circumstances peculiar to the individual assessee. That we find that their orders do not raise any substantial question of law. Their orders must be seen as confined to the facts and circumstances and peculiar to the respondent-assessee's case. No general rule or principle which will affect any other cases or penalty proceedings, appears to have been laid down so as to enable this Court to interfere with pure findings of fact and when they are not found to be perverse. The Appeal does not give rise to any substantial question of law. It is, therefore, dismissed. No costs. (B.P.COLABAWALLA, J.) (S.C. DHARMADHIKARI, J.) wadhwa