The Commissioner Of Income Tax v. Shri. Ajitabh Bachchan

IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 438 OF2008The Commissioner of Income Tax ... Appellant ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 438 OF The Commissioner of Income Tax ... Appellant Versus Shri. Ajitabh Bachchan ... Respondent Mr. Sureshkumar for the Appellant. Mr. A.K. Jasani for Respondent. CORAM: F.I. REBELLO, &R.S. MOHITE, JJ. CORAM: F.I. REBELLO, & R.S. MOHITE, JJ. 9 DATED: JANUARY 09, 200 9 DATED: JANUARY 09, 200 9 DATED: JANUARY 09, 200 P.C. P.C. . The appeal is in respect of Assessment year 1986-87. The Revenue is in appeal against the order of the Tribunal whereby the learned tribunal has set aside the penalty levied under Section 271(1)(c) by holding that the Assessing Officer did not record his satisfaction. Section 271(1)(b) was introduced by Finance Act, 2008 with effect from 1.4.1989. We are concerned with the Assessment year previous to the amendment. The law as settled before he amendment can be reflected in the judgment of this court in CIT Vs. Kanzibhai (1991) 189 ITR 41. . Considering the above, in our opinion, the question of law as framed would not arise. Consequently, appeal dismissed. . Notice waived on behalf of Respondents.