In The Commissioner Of Income Tax-Iii Pune. … v. Shri Shriram Hiralal Soni …, the High Court (2014) dismissed the appeal. The decision went in favour of the assessee.
Decision: We find that once on the identical proceedings the assessee had succeeded and the appeals of the revenue have been dismissed, then even these appeals do not raise any substantial question of law and they are accordingly dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
bsb
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 2019 OF 2011ALONG WITHINCOME TAX APPEAL NO. 2045 OF 2011
The Commissioner of Income Tax-III Pune.… Appellantv/sShri Shriram Hiralal Soni… Respondent
Mr.Vimal Gupta, senior counsel with Mr.Vipul Arun Bajpayee for the appellant in all appeals.
Mr.F.V. Irani with Mr.A.K. Jasani for the respondent in all appeals.
CORAM: S.C. DHARMADHIKARI & G.S. KULKARNI, JJ.
DATED : 2ND APRIL, 2014
P. C. :
1Similar substantial question of law is formulated at paragraph 5(a) in the accompanying appeals. Save and except, Income Tax Appeal Nos.2019 of 2011 and 2045 of 2011. These are appeals arising out of deletion of penalty. We find that once on the identical proceedings the assessee had succeeded and the appeals of the revenue have been dismissed, then even these appeals do not raise any substantial question of law and they are accordingly dismissed.
(G.S. KULKARNI, J.)
(S.C.DHARMADHIKARI, J.)
ITXA12019.11+1
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue