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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