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TAXAP/1057/2009 1/ 1 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 1057 of 2009
To
TAX
APPEAL No. 1060 of
2009
=========================================================
COMMISSIONER
OF INCOME TAX-IV - Appellant(s)
Versus
UTTAM
POLYFILMS PVT LTD - Opponent(s)
=========================================================
Appearance
:
MR.
MANISH R BHATT Sr Advocate with Ms. MAUNA M BHATT
for
Appellant
None for
Opponent
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MS JUSTICE SONIA GOKANI 21st February 2011
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)
This
Appeal is directed against the judgment of the Tribunal dated 12th
December 2008. The question pertains to charging penalty under
Section 271 (1)(c) of the Income Tax Act. The Tribunal was pleased to
delete the order of penalty on the ground that the main additions
made by the Assessing Officer were deleted.
The
order of the Tribunal deleting substantive additions having been
confirmed by us in separate appeals of the Revenue, there is no scope
for interference in the present matter. Since penalty is
consequential question and when the additions are deleted, no
question of recovering penalty further survives. Tax Appeal,
therefore, stands dismissed.
{Akil
Kureshi, J.}
{Ms.
Sonia Gokani, J.}
Prakash*
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