In The Commissioner Of Income Tax v. M/S.kamla Mills Ltd, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: In this view of the matter all the above appeals 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.819 OF 2008
INCOME TAX APPEAL (L)NO.820 OF 2008INCOME TAX APPEAL (L)NO.821 OF 2008
The Commissioner of Income Tax
Vs.
M/s.Kamla Mills Ltd.
..Appellant
..Respondent
Mr.P.S.Sahadevan for appellant.
CORAM :- V.C.DAGA &
J.P.DEVADHAR,JJ. 17[th] June,2009
DATE :
P.C.
Heard learned Counsel for the Revenue. The question sought to be raised in this appeal is relating to the penalty under Section 221 of the Income Tax Act. The Tribunal has recorded finding of fact while deleting the penalty which is clearly based on the appreciation of evidence. No question of law is involved in the present appeal. In this view of the matter all the above appeals 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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