C.I.T. BIKANER vs. KRISHI UPAJ MANDI SAMITI, PADAMPUR

1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR ORDER 1. COMMISSIONER OF INCOME TAX, BIKANER VS. KRISHI UPAJ MANDI SAMITI(GRAIN), SRI GANGANAGAR (D.B.INCOME TAX APPEAL NO.3/14) 2. COMMISSIONER OF INCOME TAX, BIKANER VS. KRISHI UPAJ MANDI SAMITI, RAISINGHNAGAR (D.B.INCOME TAX APPEAL NO.4/14) 3. COMMISSIONER OF INCOME TAX, BIKANER VS. KRISHI UPAJ MANDI SAMITI, GAJSINGHPUR (D.B.INCOME TAX APPEAL NO.5/14) 4. COMMISSIONER OF INCOME TAX, BIKANER VS. KRISHI UPAJ MANDI SAMITI, PADAMPUR (D.B.INCOME TAX APPEAL NO.6/14) Dated:- 26th April, 2016. HON'BLE MR.JUSTICE SANGEET LODHA HON'BLE MR.JUSTICE KAILASH CHANDRA SHARMA Mr.K.K.Bissa, for the appellants. Mr.Rajesh Choudhary, for the respondents. BY THE COURT :- (PER HON'BLE MR.SANGEET LODHA,J.) 1. These appeals are directed against the common order dated 15.7.13 passed by the Income Tax Appellate Tribunal (ITAT), Jodhpur Bench, Jodhpur, whereby the order passed by the Commissioner of Income Tax (Appeal) [CIT(A)], deleting the penalty imposed by the Assessing Officer under Section 271(1) (c) of the Income Tax Act, 1961 (for short “the Act”), has been

2 affirmed. 2. The appeals preferred by the Revenue against the order passed by the ITAT, deleting the additions made by the Assessing Officer during the relevant assessment year stand dismissed by this court today vide order passed in D.B.Income Tax Appeal No.47/13 “Commissioner of Income Tax, Bikaner vs. Krishi Upaj Mandi Samiti, Raisinghnagar” and other connected appeals relating to the assessment orders passed by the Assessing Officer in respect of the assessees herein, and therefore, no penalty is leviable under Section 271(1)(c) of the Act. 3. In this view of the matter, no substantial question of law arises for consideration of this court in the present appeals. 4. Accordingly, the appeals are hereby dismissed. No order as to costs. (KAILASH CHANDRA SHARMA),J. (SANGEET LODHA),J. Aditya/