In The Commissioner Of Income Tax v. Gopal Rajgopalan, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: In this view of the matter, appeal stand dismissed for want of substantial question of law with no order as to costs.
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 BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L)NO.2260 OF 2008
The Commissioner of Income Tax
Vs.
Gopal Rajgopalan
..Appellant
..Respondent
Mr.Suresh Kumar for appellant.
P.C.
CORAM :- V.C.DAGA &
J.P.DEVADHAR,JJ. 1ST JULY, 2009
DATE :
Heard.
Perused appeal.
The question arising out of the impugned order revolves around appreciation of evidence and after appreciating the evidence, the Tribunal has recorded a finding of fact. Apart from this since the quantum addition has been deleted, levy of penalty can not survive. In this view of the matter, appeal stand dismissed for want of substantial question of law with no order as to costs.
(J.P.DEVADHAR,J.)
(V.C.DAGA,J.)
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