The Commissioner of Income-tax-8 v. Arco Electro Technologies P. Ltd
[Citation -2017-LL-0419-125]
| Citation | 2017-LL-0419-125 |
|---|---|
| Appellant Name | The Commissioner of Income-tax-8 |
| Respondent Name | Arco Electro Technologies P. Ltd. |
| Court | HIGH COURT OF BOMBAY |
| Relevant Act | Income-tax |
| Date of Order | 19/04/2017 |
| Assessment Year | 2007-08 |
| Judgment | View Judgment |
| Bot Summary: | CORAM : S.C. DHARMADHIKARI PRAKASH D. NAIK, JJ. WEDNESDAY, 19TH APRIL, 2017 P.C. : 1 The Revenue is aggrieved and dissatisfied with the order of the Tribunal deleting the penalty. 2 The Tribunal was concerned with the respondent- assessee's appeal. 3 Before the Tribunal, the assessee's representative urged that the penalty be deleted. The ground on which he claims such deletion was that the order of the Tribunal dated 15 th February, 2013, in Income-tax Appeal No.7250/Mum/2010 for this very assessment year deleted the disallowance of payment of commission. 4 While not disputing this position and on facts, the only contention raised before us is that as against the order passed by the Tribunal in quantum proceedings on 15 th February, 2013, the Revenue has preferred Income Tax Appeal No. 1798 of 2013. 5 We do not see how we can accept this stand of the Revenue for the simple reason that the Tribunal's order dated 15th February, 2013, and which was shown to it on 29 th October, SRP 2/3 ::: Uploaded on - 25/04/2017 ::: Downloaded on - 03/05/2017 09:31:51 ::: ITXA790. The exercise carried out by the Tribunal in the peculiar facts of this case does not raise any substantial question of law. |