Director of Taxation (Exemptions) v. Swatantryaveer Savarkar Seva Samiti
[Citation -2014-LL-0926-144]
| Citation | 2014-LL-0926-144 |
|---|---|
| Appellant Name | Director of Taxation (Exemptions) |
| Respondent Name | Swatantryaveer Savarkar Seva Samiti |
| Court | HIGH COURT OF BOMBAY |
| Relevant Act | Income-tax |
| Date of Order | 26/09/2014 |
| Judgment | View Judgment |
| Keyword Tags | quantum proceeding • imposition of penalty • deletion of penalty • substantial question of law |
| Bot Summary: | CORAM: S.C. DHARMADHIKARI AND A.K. MENON, JJ. DATE : 26th September, 2014 P.C.: 1 We have perused the order passed by the Income Tax Appellate Tribunal and to the extent impugned in this Appeal. By the order passed on 22.07.2011 the Tribunal considered both grounds raised by the Revenue, namely, quantum and penalty. 2 It held that the Commissioner of Income Tax did not commit any error in accepting the case of the Assessee. On both counts, quantum as well as penalty, the Tribunal as a last fact finding authority refused to assist the Revenue. 3 In all fairness our attention is invited to the order dated 06.03.2014 passed by the Division Bench of this Court in the Appeal of the Revenue in the quantum proceedings being Income Tax Appeal No.974/2012. The Tribunal was justified in dismissing the Revenue's Appeal and upholding the deletion of penalty. The Appeal does not raise any substantial question of law. |