Pr. Commissioner Of Income Tax, Rajkot - 1 v. Manishaben N Mashru

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL No. 1100 of 2018 With R/TAX APPEAL No. 1102 of 2018 ============================================================= PR. COMMISSIONER OF INCOME TAX, RAJKOT - 1Versus MANISHABEN N MASHRU ============================================================= Appearance :Mrs. MAUNA M BHATT, Advocate for the PETITIONER for the RESPONDENT(s) No. 1 ============================================================= CORAM:HONOURABLE Mr. JUSTICE AKIL KURESHIandand HONOURABLE Mr. JUSTICE B.N. KARIA10[th] September 2018 ORAL ORDER (PER : HONOURABLE Mr. JUSTICE AKIL KURESHI) These Tax Appeals filed by the Revenue involve the same assessee and identical question for deletion of penalty levied by the Assessing Officer under Section 271 [1](c) of the Income-tax Act, 1961. The CIT [A] and the Tribunal having deleted the quantum additions, the penalty was also deleted. The Tribunal also pressed an additional ground in service, namely, that the additions were made on estimation basis and the penalty therefore cannot be sustained. By a separate order passed today, we have confirmed such deletion of quantum additions and dismissed the Revenue’s appeals. These Tax Appeals relating to the penalty are, therefore, also dismissed only on this ground. Prakash [Akil Kureshi, J.][B.N Karia, J.]