IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.5254 OF 2008 COMMR. OF INCOME TAX, BIKANER ... APPELLANT(S) VS. HISSARIA BROTHERS, HANUMANGARH JN... RESPONDENT(S) ORDER On perusing judgment of High Court, it is found that penalty imposed on respondent herein was also set aside on ground that provisions of Section 271-D and 271-E of Income Tax Act were invoked after six months of limitation and, therefore, such penalty could not have been imposed. Since outcome of judgment of High Court can be sustained on this aspect alone, it is not even necessary to go into other aspects. Leaving other questions of law open, appeal is dismissed. There shall be no order as to costs. Pending application, if any, stands disposed of. ...J. [A.K.SIKRI] Signature Not Verified Digitally signed by ANITA MALHOTRA ...J. Date: 2016.08.24 16:35:42 IST Reason: [ROHINTON FALI NARIMAN] New Delhi; August 22, 2016. 1 ITEM NO.305 COURT NO.11 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Civil Appeal No(s). 5254/2008 COMMR. OF INCOME TAX, BIKANER Appellant(s) VERSUS HISSARIA BROTHERS, HANUMANGARH JN. Respondent(s) Date : 22/08/2016 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Appellant(s) Mr. Arijit Prasad,Adv. Ms. Gargi Khanna,Adv. For Mrs. Anil Katiyar,Adv. For Respondent(s) Ms. Geetanjali Mohan,Adv. UPON hearing counsel Court made following ORDER appeal is dismissed in terms of signed order. (Anita Malhotra) (Tapan Kumar Chakraborty) Court Master Court Master (Signed order is placed on file.) 2 Commr. of Income-tax, Bikaner v. Hissaria Brother