Itxa/880/2013 Of The Commissioner Of Income Tax - Iv v. Henric Hauggard

sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LOD) NO.1973 OF 2012 The Commissioner of Income Tax-IV, Pune ..Appellant. V/s. Henric Hauggard ..Respondent. INCOME TAX APPEAL (LOD) NO.1974 OF 2012The Commissioner of Income Tax-IV, Pune ..Appellant. V/s. Drummond A. Rimmer ..Respondent. Mr. Tejveer Singh for the appellant. Mr.F.V. Irani with Atul K. Jasani for the respondent. CORAM : J.P. DEVADHAR AND M.S. SANKLECHA, JJ.DATED : 18TH FEBRUARY, 2013 P.C. :- 1.In both these appeals by the revenue, the following question of law has been raised for our consideration:- “ Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in deleting the penalty u/s.271(1)(c) of the I.T. Act, 1961 despite there being clear finding of element of concealment of income by the A.O. ?” 2.Counsel for the parties state that the issue arising in these appeals was not entertained by this Court in the appeal filed by the revenue in the matter of CIT V/s. Brain Hinchliffe in Income Tax Appeal (Lod) No.1958 of 2012 by an order dated 15[th] February, 2013. For the reasons stated in the order passed on 15[th] February, 2013 in Income Tax Appeal (Lod) No.1958 of 2012, we see no reason to entertain the proposed question of law. 3.Accordingly, both the appeals are dismissed with no order as to costs. (M.S. SANKLECHA, J.) (J.P. DEVADHAR, J.)