Allahabad High Court
The Commissioner Of Income Tax vs M/S Bulk India Transport Company on 22 July, 2010
Court No. - 37 Case :- INCOME TAX APPEAL DEFECTIVE No. - 135 of 2008 Petitioner :- The Commissioner Of Income Tax Respondent :- M/S Bulk India Transport Company Petitioner Counsel :- S.C.(A.N.Mahajan) Hon'ble Rajes Kumar,J.
Hon’ble Bharati Sapru,J.
The penalty under Section 271 of the Act was deleted on the ground that
the addition on the basis of which the penalty was levied has been deleted by
the appellate Court.
In view of this fact, no substantial question of law arises from the order of
the Tribunal. The appeal fails and is dismissed.
Dated : 22.7.10
L.F./13