Commissioner of Income-tax, Mumbai v. Jaslok Hospital & Research Centre
[Citation -2015-LL-0420-47]

Citation 2015-LL-0420-47
Appellant Name Commissioner of Income-tax, Mumbai
Respondent Name Jaslok Hospital & Research Centre
Relevant Act Income-tax
Date of Order 20/04/2015
Judgment View Judgment
Keyword Tags deletion of penalty • debatable issue • bona fide belief • tax evasion • non deduction of tds • error apparent on face of record • substantial question of law

Shiv ita1352.13 IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1352 OF 2013 Commissioner of Income Tax, Mumbai .. Appellant. Vs. M/s.Jaslok Hospital & Research Centre .. Respondent. Mrs. S.V. Bharucha for Appellant. Mr. Nitesh Joshi along with Mr.Rajesh Poojari i/b M/s.Mint and Conferors for Respondent. CORAM : S.C. DHARMADHIKARI AND A.K. MENON, JJ. DATED : 20TH APRIL, 2015. P.C. : 1. We have heard both sides. This appeal only raises question on deletion of penalty under section 271C of Income Tax Act, 1961 (for short I.T. Act ) 2. Tribunal had before it two appeals. Those were also on point, inter alia, that at instance of assessee penalty imposed under section 271-C of I.T. Act has been deleted by Commissioner. revenue was aggrieved by such deletion and carried matter to Tribunal. After hearing both sides, Tribunal found that Commissioner dealt with several debatable and arguable issues. tax which was to be deducted at source in certain cases was not so deducted, also on 1/2 ::: Uploaded on - 24/04/2015 ::: Downloaded on - 14/04/2020 11:45:42 ::: ita1352.13 belief that amended provision in one case would not apply and secondly, under bonafide belief that procedure adopted by assessee does not result in evasion of tax. In paragraph 16 of order under challenge Tribunal has upheld exercise undertaken by Commissioner. We do not feel that such findings are either perverse or vitiated by any error of law apparent on face of record. In peculiar facts and when omission was not found to be deliberate and intentional that penalty is deleted. Such appeal does not raise any substantial question of law. same is, accordingly, rejected. (A.K. MENON,J.) (S.C. DHARMADHIKARI,J.) 2/2 ::: Uploaded on - 24/04/2015 ::: Downloaded on - 14/04/2020 11:45:42 ::: Commissioner of Income-tax, Mumbai v. Jaslok Hospital & Research Centre
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