Commissioner Of Income Tax,Central-Ii v. Mrs. Piedade Perinchery

903.itxa-1310.14.doc Sbw

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1310 OF 2014 Commissioner of Income Tax, Central-II ..Appellant

Versus

Mrs. Piedade Perinchery ..Respondent ...........

Mr. Ashok Kotangale a/w Ms. Padma Divakar for the Appellant. Mr. V. S. Hadade for the Respondent.

...........

CORAM: M. S. SANKLECHA & A. K. MENON, JJ.

DATE : 10th JANUARY, 2017 P.C.

1.

This Appeal under Section 260-A of the Income Tax Act, 1961 (the Act) challenges the order dated 18th December, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order is in respect of Assessment Year 2005-06.

2.

The Revenue urges the following question of law for our consideration :- "(i) Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in deleting the penalty of Rs.2,70,460/- levied under Section 271(1)(c) of the Act?"

903.itxa-1310.14.doc 3.

Mr. Kotangale, the learned counsel appearing for the appellantrevenue states that the issue arising herein is concluded against the Revenue by virtue of the decision of this Court in CIT v/s. Shri Samson Perinchery (Income Tax Appeal No.1154/2014) decided on 5th January, 2017. In the above case, an identical issue on facts and law as arising herein came up for consideration in the respondent-assessee's husband's case. This Court refused to entertain the Revenue's appeal. 4.

It is an agreed position between the parties that for the reasons stated in our order dated 5th January, 2017 in Shri Samson Perinchery (supra) the question as formulated in the present appeal does not give rise to any substantial question of law.

5.

In the above view, the appeal is dismissed. No order as to costs. (A. K. MENON, J.) (M. S. SANKLECHA, J.) Wadhwa