Anju Malik vs. Commissioner Of Income Tax M.P. & Ors.

Writ Petition No :: 1130 / 1999

Anju Malik Vs. Commissioner of Income Tax and others 11.08.2014. Shri Mukesh Agrawal for the petitioner. Shri Sanjay Lal for the respondents. In view of the detailed order passed by us today in the connected Writ Appeal No. 606/2006 (Mrs. Namrita Choudhary Vs. CIT and others), holding that ‘additional tax’ is in the nature of penalty and cannot be levied in the manner done, this petition is also allowed and the matter is remanded back to the Assessing Officer to proceed in accordance with law, as already directed by us in Writ Appeal No. 606/2006. Petition stands allowed and disposed of. A copy of the order passed in Writ Appeal No. 606/2006 be retained in this file. CC as per rules.

(RAJENDRA MENON) (ALOK VERMA)

J U D G E J U D G E

Aks/-