The Commissioner Of Income Tax – Iv, Pune v. Didier Fredic Maillard

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1995 OF 2012 ANDINCOME TAX APPEAL (L) NO.2007 OF 2012 The Commissioner of Income Tax – IV, Pune VersusOlov Jan Hilero, C/o. Tetra Pak India Pvt. Ltd. ..Appellant. ..Respondent. INCOME TAX APPEAL (L) NO.1996 OF 2012ANDINCOME TAX APPEAL (L) NO.1998 OF 2012 The Commissioner of Income Tax – IV, Pune VersusEmilo Ruiz Berdejo, C/o. Tetra Pak India Pvt. Ltd. ..Appellant. ..Respondent. INCOME TAX APPEAL (L) NO.1997 OF 2012ANDINCOME TAX APPEAL (L) NO.2008 OF 2012ANDINCOME TAX APPEAL (L) NO.2009 OF 2012 The Commissioner of Income Tax – IV, Pune VersusJames Murdoch Anderson, C/o. Tetra Pak India Pvt. Ltd. ..Appellant. ..Respondent. INCOME TAX APPEAL (L) NO.1999 OF 2012ANDINCOME TAX APPEAL (L) NO.2001 OF 2012ANDINCOME TAX APPEAL (L) NO.2005 OF 2012 The Commissioner of Income Tax – IV, Pune Versus Didier Fredic Maillard, C/o. Tetra Pak India Pvt. Ltd. ..Appellant. ..Respondent. INCOME TAX APPEAL (L) NO.2000 OF 2012 The Commissioner of Income Tax – IV, Pune..Appellant. VersusIgor Akimov, C/o. Tetra Pak India Pvt. Ltd...Respondent. INCOME TAX APPEAL (L) NO.2002 OF 2012 The Commissioner of Income Tax – IV, Pune..Appellant. Versus Lars Sten Svensson, C/o. Tetra Pak India Pvt. Ltd...Respondent. Mr.Tejveer Singh for the appellant.Mr.F.V. Irani i/by Mr.Atul K Jasani for the respondent. CORAM : J.P. Devadhar &M.S. Sanklecha, JJ. DATE : 15[th] February 2013 P.C. : 1.In all these appeals by the Revenue, following common question of law has been formulated for our consideration. “Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in deleting the penalty under Section 271(1)(c) of the Act despite there being clear finding of element of concealment of income by the AO ?” 2.Counsel for the parties state that an appeal from the same impugned order had come up for hearing yesterday i.e. 14[th] February 2013, being Income Tax Appeal (L) No.1958 of 2012 in the matter of Commissioner of Income Tax V/s. Brian Hinchliffe, wherein this Court dismissed the appeal filed by the Revenue following the decision of this Court in the matter of Commissioner of Income Tax V/s. Hans Christian Gass in Income Tax Appeal (L) No.2209 of 2010 decided on 22[nd] June 2011. 3.For the reasons mentioned in the order dated 14[th] February 2013, we see no reason to entertain all these appeals filed by the Revenue. Accordingly, all the appeals are dismissed with no order as to costs. (M.S. Sanklecha, J.) (J.P. Devadhar, J.)