2016-VIL-45-SC-DT

Equivalent Citation: [2016] 386 ITR 719

Supreme Court of India

Civil Appeal No. 5254 of 2008

Date: 22.08.2016

COMMR. OF INCOME TAX, BIKANER

Vs

HISSARIA BROTHERS, HANUMANGARH JN

For the Appellant : Mr. Arijit Prasad,Adv. Ms. Gargi Khanna,Adv. For Mrs. Anil Katiyar, Adv
For the Respondent : Ms. Geetanjali Mohan, Adv

BENCH

A. K. Sikri And Rohinton Fali Nariman, JJ.

JUDGMENT

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.

Pending application, if any, stands disposed of.

 

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