The Commissioner Of Income Tax - 23, Mumbai v. Hemlata Hamilapurkar

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.3400 OF 2010 The Commissioner of Income Tax - 23, Mumbai..Appellant. Versus Hemlata Hamilapurkar ..Respondent. Mr.Suresh Kumar for the appellant.Mr.K. Gopal with Mr.Satendra Pande for the respondent. CORAM : J.P. Devadhar & A.A. Sayed, JJ. P.C. : DATE : 12[th] July, 2011. 1.Whether the Income Tax Appellate Tribunal was justified in deleting the penalty levied under Section 271(1)(c) of the Income Tax Act, 1961 is the question raised in this appeal by the Revenue. 2.Perusal of the order of the Income Tax Appellate Tribunal, particularly para-6 thereof, shows that the penalty has been deleted on the ground that the dis-allowances made by the assessing officer have been deleted by the Tribunal. The contention of the Revenue is that against the order of the Tribunal deleting dis-allowance, the Revenue has filed an appeal before this court and the same is pending. 3.In our opinion, making a wrong claim in the return of income cannot be a ground for imposing penalty under Section 271(1)(c) of the Income Tax Act, 1961 as it neither amounts to furnishing inaccurate particulars nor amounts to concealment of income. In this view of the matter, we see no merit in the appeal. The appeal is accordingly dismissed with no order as to costs. (A.A. Sayed, J.) (J.P. Devadhar, J.)