The Commissioner Of Income Tax-Iv v. Olov Jan Hilero

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1975 OF 2012 The Commissioner of Income Tax-IV...Appellant. v.Peter Salmon. ..Respondent. WITH INCOME TAX APPEAL (L) NO.1976 OF 2012 The Commissioner of Income Tax-IV...Appellant.v.Gordon Mayfield...Respondent. WITH INCOME TAX APPEAL (L) NO.1977 OF 2012 The Commissioner of Income Tax-IV...Appellant. v.Jean Louis Joner...Respondent. WITH INCOME TAX APPEAL (L) NO.1978 OF 2012 The Commissioner of Income Tax-IV...Appellant. v.Drummond Rimmer. ..Respondent. WITH INCOME TAX APPEAL (L) NO.1979 OF 2012 The Commissioner of Income Tax-IV...Appellant. v.Didier Fredic Maillard. ..Respondent. ASN WITH INCOME TAX APPEAL (L) NO.1980 OF 2012 The Commissioner of Income Tax-IV...Appellant. v.Igor Akimov. ..Respondent. WITH INCOME TAX APPEAL (L) NO.1981 OF 2012 The Commissioner of Income Tax-IV. ..Appellant. v. Olov Jan Hilero...Respondent. Mr. Tejveer Singh for the Appellant. Mr. F.V Iirani with Mr. A.K.Jasani for the Respondent. CORAM : J.P. DEVADHAR AND M.S. SANKLECHA, JJ. DATE : 20TH FEBRUARY, 2013 PC: In all these appeals by the revenue from a common common order dated 24/7/2012 of the Tribunal following question of law has been framed for our consideration. a)Whether on the facts and circumstances of the case and in law the Tribunal was justified in deleting the penalty u/s. 27(1)(c) of the Income Tax Act, 1961 despite there being clear finding of element of concealment of income by the Assessing officer? 2)Counsel for the parties state that the revenue had filed an appeal in respect of one Brian Hinchliffe being one of the parties covered by the common impugned order, being Income Tax Appeal Lodging No.1958 of 2012 in Commissioner of Income Tax v. Brian Hinchliffe. By an order dated 15/2/2013, this Court refused to entertain the revenue's appeal in the matter of Brian Hinchliffe (supra). Counsel for the parties states that the facts in these appeals are similar to the facts in the matter of Brian Hinchliffe (supra) and would stand covered by the decision rendered in that case. Therefore, for the reasons stated in our order dated 15/2/2013 passed in Income Tax Appeal Lodging No.1958 of 2012, we do not entertain the present appeals. 3)Accordingly, all the appeals are dismissed with no order as to costs. (M.S.SANKLECHA, J.) (J.P. DEVADHAR, J.)