Commissioner of Income-tax v. Sneh Finance and Investment - 2014-LL-0926-148

Citation	2014-LL-0926-148
Appellant Name	Commissioner of Income-tax
Respondent Name	Sneh Finance and Investment
Court	HIGH COURT OF BOMBAY
Relevant Act	Income-tax
Date of Order	26/09/2014
Assessment Year	1998-99
Judgment	View Judgment
Bot Summary:	CORAM: S.C. DHARMADHIKARI AND A.K. MENON, JJ. DATE : 26th September, 2014 P.C.: 1 In all these Appeals which challenge the orders passed by the Tribunal deleting the penalty levied under Section 271D of the Income Tax Act, 1961, Mr.Vimal Gupta, learned Senior Counsel appearing for the Revenue, fairly brings to our notice the order which has been passed by us on 12.09.2014 in Income Tax Appeal Nos.865/2012, 866/2012 and 1149/2012. Mr.Gupta has also produced the copy of order dated 30.04.2014 passed in Income Tax Appeal No.218/2012 to which one of us was a party and involving identical issue. Uploaded on - 30/09/2014 ::: Downloaded on - 28/09/2020 09:43:45 ::: 2 itxa.1060.12.17.group 2 Having perused these orders and which pertain to the Assessment Years 2000 2001, 2001 2002, and 2004 2005 and the present Appeals being relatable to the Assessment Years 1998 1999 to 2003 2004 and raising identical question, we are of the opinion that the only ground/ question cannot be termed as a substantial question of law. All the more in the light of our orders in the above Appeals. 3 For the aforesaid reasons each of these Appeals fail and accordingly, they are dismissed.

*1* itxa.1060.12.17.group kps IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1060 OF 2012 WITH INCOME TAX APPEAL NO.1090 OF 2012 WITH INCOME TAX APPEAL NO.1091 OF 2012 WITH INCOME TAX APPEAL NO.1229 OF 2012 WITH INCOME TAX APPEAL NO.1230 OF 2012 Commissioner of Income Tax. ..Appellant Versus Sneh Finance and Investment. ..Respondent ........... Mr.Vimal Gupta, Senior Advocate a/w Mr.Vipul Arun Bajpayee, for Revenue. ........... CORAM: S.C. DHARMADHIKARI AND A.K. MENON, JJ. DATE : 26th September, 2014 P.C.: 1 In all these Appeals which challenge orders passed by Tribunal deleting penalty levied under Section 271D of Income Tax Act, 1961, Mr.Vimal Gupta, learned Senior Counsel appearing for Revenue, fairly brings to our notice order which has been passed by us on 12.09.2014 in Income Tax Appeal Nos.865/2012, 866/2012 and 1149/2012. Mr.Gupta has also produced copy of order dated 30.04.2014 passed in Income Tax Appeal No.218/2012 to which one of us was party (S.C.Dharmadhikari, J.) and involving identical issue. ::: Uploaded on - 30/09/2014 ::: Downloaded on - 28/09/2020 09:43:45 ::: *2* itxa.1060.12.17.group 2 Having perused these orders and which pertain to Assessment Years 2000 2001, 2001 2002, and 2004 2005 and present Appeals being relatable to Assessment Years 1998 1999 to 2003 2004 and raising identical question, we are of opinion that only ground/ question cannot be termed as substantial question of law. All more in light of our orders in above Appeals. 3 For aforesaid reasons each of these Appeals fail and accordingly, they are dismissed. No order as to costs. (A.K. MENON, J.) (S.C. DHARMADHIKARI, J.) ::: Uploaded on - 30/09/2014 ::: Downloaded on - 28/09/2020 09:43:45 ::: Commissioner of Income-tax v. Sneh Finance and Investment

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