In The Commissioner Of Income Tax-18 v. M/S H.s.engineering & Marketing Services, the High Court (2014) dismissed the appeal. The decision went in favour of the assessee.
Decision: The Appeal is devoid of merits and is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
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IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.1049 OF 2012
The Commissioner of Income Tax-18.... Appellant
vs
M/s H.S.Engineering & Marketing Services .. Respondents
...
Mr.A.R.Malhotra for Appellant.Mr.A.K.Jasani for Respondents
CORAM: S.C. DHARMADHIKARIAND G.S.KULKARNI, JJ.
DATE :- 7th March,2014
PC:
1.Having heard Mr.Malhotra appearing on behalf of the Appellant, we
find that the approach of the Tribunal in setting aside the penalty because the issue raised for consideration was debatable does not require any interference by us. Such factual position being admitted, there could not have been any penalty. The findings that are concurrently rendered do not give rise to any substantial questions of law. The Appeal is devoid of merits and is dismissed.
(G.S.KULKARNI J.)
(S.C. DHARMADHIKARI, J.)
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