$ 19 * IN HIGH COURT OF DELHI AT NEW DELHI + ITA 905/2017 PR. COMMISSIONER OF INCOME TAX-19 Appellant Through: Mr. Zoheb Hossain, Sr. Standing Counsel for Revenue. versus SH. SURINDER KUMAR GUPA Respondent Through: None. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE SANJEEV SACHDEVA ORDER % 30.10.2017 question involved in this appeal under Section 260A of Income Tax Act, 1961 is penalty imposed under Section 271, upon conclusion of search procedure pursuant to notice issued under Section 153A. assessee had urged that in view of explanation 5 to Section 271(1), penalty could not be levied in this case. ITAT had followed ruling of this Court, in Principal Commissioner of Income Tax-19 v. Neeraj Jindal [2017] 393 ITR 1 (Delhi). This Court notices that judgment in Neeraj Jindal (supra) also was in context of search in same group of companies in which assessee was Director. As consequence, Court holds that there is no substantial question of law involved in this appeal which is accordingly dismissed. S. RAVINDRA BHAT, J OCTOBER 30, 2017/kks SANJEEV SACHDEVA, J Pr. Commissioner of Income-tax-19 v. Surinder Kumar Gupa