The Commissioner Of Income Tax 1 v. Anasaheb Ramesh C.ajmara Nagarisah.patpedi, Dhule

( 1 ) IN THE HIGH COURT OF JUDICATURE OF BOMBAY BENCH AT AURANGABAD TAX APPEAL NO.47 OF 2009 The Commissioner of Income Tax 1 APPELLANT VERSUS Anasaheb Ramesh C.Ajmara NagariSah.Patpedi, Dhule, RESPONDENT Mr.D.V.Soman, Advocate for appellant. (CORAM : S.C.DHARMADHIKARI AND RAVINDRA V.GHUGE, JJ.) DATE : 29/01/2014 PER COURT: 1.Heard Mr.Soman, appearing on behalf of the appellant Revenue. Perused the order passed by the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal. 2.The con-current finding is that when the Department itself was in some doubt about the legal position, then, the extreme step of imposing penalty ought not to have been resorted to. We find that once the legal position is clarified, later on the Revenue could not ( 2 ) have turned around and blamed the Assessee for non-compliance with Law. The act was not found to be deliberate or intentional, as well. 3.Therefore, we find that no substantial questions of law arising for determination and consideration. The appeal is, therefore, devoid of any merits and dismissed. ( RAVINDRA V.GHUGE, J.)( S.C.DHARMADHIKARI, J. )