The Commissioner Of Income Tax vs Smt.A.P.Beena on 1 June, 2010

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

ITA.No. 739 of 2009()


1. THE COMMISSIONER OF INCOME TAX,
                      ...  Petitioner

                        Vs



1. SMT.A.P.BEENA,
                       ...       Respondent

                For Petitioner  :SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)

                For Respondent  :SRI.ABRAHAM GEORGE JACOB

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice P.S.GOPINATHAN

 Dated :01/06/2010

 O R D E R
                    C.N.RAMACHANDRAN NAIR &
                             P.S.GOPINATHAN, JJ.
               ....................................................................
                         I.T. Appeal No.739 of 2009
               ....................................................................
                   Dated this the 1st day of June, 2010.

                                      JUDGMENT

Ramachandran Nair, J.

Heard Senior Standing Counsel appearing for the appellant and

counsel appearing for the respondent. Appeal is filed against orders of

the Tribunal sustaining first appellate authority’s order cancelling

penalty levied under Sections 271D and 271E of the Income Tax Act

for violation of Section 269SS and 269T of the Act. It is seen that first

appellate authority cancelled the penalty only because purchases are

from another sister concern owned by respondent’s husband.

Accepting the explanation of the assessee, first appellate authority

cancelled the penalty which was confirmed by the Tribunal on second

appeal filed by the department. We do not find any substantial

question of law arising from the orders of the Tribunal because on facts

both the appellate authorities found that there is no likelihood of any

evasion of tax on account of the technical breach committed by the

respondent in paying cash for the purchases. We, therefore, dismiss the

2

appeal. However, we make it clear that our judgment applies to the

peculiar facts of this case only.

C.N.RAMACHANDRAN NAIR
Judge

P.S.GOPINATHAN
Judge

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