Mrs. S v. Itxa2389.13.Doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2389 OF 2013 The Commissioner of Income Tax 19-Versus-M/s. Wellworth Laboratories ..Appellant ..Respondent ........... Mrs. S. V. Bharucha for the Appellant.Mrs. Vasanti B. Patel for the Respondent. ........... CORAM: S.C. DHARMADHIKARIAND A.A. SAYED, JJ. DATE :- 5[th] DECEMBER, 2014 P.C.: Having heard Ms. Bharucha, learned counsel, appearing on behalf of the Revenue in support of this Appeal which challenges the order passed by the Tribunal on 15[th] April, 2013 in Income Tax Appeal No.1025 and 1026/Mum/2011 for the assessment years 1996-97, 1997-98 we are of the opinion that in the absence of any challenge by the Revenue to the substantive proceedings in which the Tribunal quashed the order under section 263 of the Income Tax Act, the consequential order deleting the penalty does not raise any substantial question of law. The penalty has been deleted only because the order under section 263 passed by the wadhwa Commissioner was quashed by the Tribunal and the Respondent's Appeal against that order was dismissed by this Court. The foundation for imposition of penalty no longer existing the Tribunal committed no error in deleting the penalty. The order under challenge, therefore, does not raise any substantial question of law. The Appeal is dismissed. No costs. . (A. A. SAYED, J.) (S.C. DHARMADHIKARI, J.) 2/2