(A.K. Sikri, Rohinton Fali Nariman, JJ.)
Commr. of Income Tax, Bikaner _______________________ Appellant
v.
Hissaria Brothers, Hanumangarh Jn ___________________ Respondent
Civil Appeal No. 5254 of 2008, decided on August 22, 2016
The Order of the court was delivered by
Order
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.
Civil Appeal No(s). 5254/2008
Commr. of Income Tax, Bikaner _______________________ Appellant
v.
Hissaria Brothers, Hanumangarh Jn ____________________ Respondent
Date : 22/08/2016 This appeal was called on for hearing today.
CORAM : HON’BLE MR. JUSTICE A.K. SIKRI
HON’BLE MR. JUSTICE ROHINTON FALI NARIMAN
For Appellant(s) Mr. Arijit Prasad, Adv.
Ms. Gargi Khanna, Adv.
For Mrs. Anil Katiyar, Adv.
For Respondent(s) Ms. Geetanjali Mohan, Adv.
UPON hearing the counsel the Court made the following
Order
3. The appeal is dismissed in terms of the signed order.
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