COMMR. OF INCOME TAX, BIKANER Vs. HISSARIA BROTHERS, HANUMANGARH JN
LAWS(SC)-2016-8-139
SUPREME COURT OF INDIA
Decided on August 22,2016

Commr. Of Income Tax, Bikaner Appellant
VERSUS
Hissaria Brothers, Hanumangarh Jn Respondents

JUDGEMENT

- (1.) On perusing the judgment of the High Court, it is found that penalty imposed on the respondent herein was also set aside on the ground that the provisions of Section 271-D and 271-E of the Income Tax Act were invoked after six months of limitation and, therefore, such penalty could not have been imposed. Since the outcome of the judgment of the High Court can be sustained on this aspect alone, it is not even necessary to go into other aspects. Leaving the other questions of law open, the appeal is dismissed. There shall be no order as to costs.
(2.) Pending application, if any, stands disposed of.;


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