In Pr. Commissioner Of Income Tax-9 v. Vishuimpex Pvt. Ltd, the High Court (2016) dismissed the appeal. The decision went in favour of the assessee.
Issue: JUSTICE NAJMIWAZIRI % ORDER09.11.2016 The question of law urged, i.e., whether the IT AT fell into error inholding that the penalty under Section 271 (D) in the circumstances of thecase could not have been imposed because it was beyond the time providedunder Section 275 (1) (c), is now covered by th...
Decision: The appeal^, therefore, does not raise any substantial question oflaw; the same are accordingly dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
$~21&22*IN THE HIGH COURT OF DELHI AT NEW DELHI+ITA 428/2016 &ITA 431/2016
PR. COMMISSIONER OF INCOME TAX-9 ..... AppellantThrough: Mr. Ashok Manchanda, Advocate.
..... Appellant
1
versus
VISHUIMPEX PVT. LTD.
Through: Mr. Sanat Kapoor, Advocate.
Respondent
CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHATHON'BLE MR. JUSTICE NAJMIWAZIRI
%
ORDER09.11.2016
The question of law urged, i.e., whether the IT AT fell into error inholding that the penalty under Section 271 (D) in the circumstances of thecase could not have been imposed because it was beyond the time providedunder Section 275 (1) (c), is now covered by the decision of this Court inPr. Commissioner of Income Tax-5 v. JKD Capital & Finlease Ltd. (ITA780/2015, decided on 13.10.2015).
The appeal^, therefore, does not raise any substantial question oflaw; the same are accordingly dismissed.
S. RAVINDRA BHAT, J
NOVEMBER 09, 2016Ivikasl
NAJMI WAZIRI, J
Signature Not Verified
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