IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S).5255/2008 COMMISSIONER OF INCOME TAX, BIKANER APPELLANT(S) VERSUS HISSARIA BROTHERS, HANUMANMGARH JN, RAJASTHAN 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 271D and 271E 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 ASHWANI KUMAR ..J. Date: 2016.08.31 16:18:27 IST Reason: [ROHINTON FALI NARIMAN] NEW DELHI; AUGUST 29, 2016. ITEM NO.308 COURT NO.11 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Civil Appeal No(s). 5255/2008 COMMNR. OF INCOME TAX, BIKANER Appellant(s) VERSUS HISSARIA BROTHERS, HANUMANMGARH JN, RAJ. Respondent(s) (with interim relief and office report) Date : 29/08/2016 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. Y. Andhyaru, Sr. Adv. Mr. Arijit Prasad, Adv. Ms. Gargi Khanna, Adv. For Respondent(s) Ms. Geetanjali Mohan,Adv. UPON hearing counsel Court made following ORDER civil appeal is dismissed in terms of signed order. \ (Ashwani Thakur) (Tapan Kr. Chakraborty) COURT MASTER COURT MASTER (Signed order is placed on file) Commissioner of Income-tax, Bikaner v. Hissaria Brother