KIRAN DEVI vs. COMMISSIONER OF INCOME TAX

IN THE HIGH COURT OF DELHI AT NEW DELHI . 5. ITA 1217/2010 . KIRAN DEVI ..... Appellant Through Mr. S. Krishnan, Advocate . versus . COMMISSIONER OF INCOME TAX ..... Respondent Through Mr. N.P. Sahni, Senior Standing Counsel. . AND 6. ITA 1219/2010 . KIRAN DEVI ..... Appellant Through Mr. S. Krishnan, Advocate . versus . COMMISSIONER OF INCOME TAX ..... Respondent Through Mr. N.P. Sahni, Senior Standing Counsel. . AND 7. ITA 1220/2010 . KIRAN DEVI ..... Appellant Through Mr. S. Krishnan, Advocate . . ITA Nos. 1217, 1219-1221, 1231 and 1233/2010 Page 1 of 5 . . versus . COMMISSIONER OF INCOME TAX ..... Respondent Through Mr. N.P. Sahni, Senior Standing Counsel. . AND 8. ITA 1221/2010 . KIRAN DEVI ..... Appellant Through Mr. S. Krishnan, Advocate . versus . COMMISSIONER OF INCOME TAX ..... Respondent Through Mr. N.P. Sahni, Senior Standing Counsel. . . AND 9. ITA 1231/2010 . KIRAN DEVI ..... Appellant Through Mr. S. Krishnan, Advocate . versus . COMMISSIONER OF INCOME TAX ..... Respondent Through Mr. N.P. Sahni, Senior Standing Counsel. . AND . . . ITA Nos. 1217, 1219-1221, 1231 and 1233/2010 Page 2 of 5 10 ITA 1233/2010 . KIRAN DEVI ..... Appellant Through Mr. S. Krishnan, Advocate . versus . COMMISSIONER OF INCOME TAX ..... Respondent Through Mr. N.P. Sahni, Senior Standing Counsel. CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MANMOHAN . . . O R D E R 26.08.2010 . CM 14585/2010 IN ITA 1217/2010 CM 14588/2010 IN ITA 1220/2010 CM 14590/2010 IN ITA 1221/2010 CM 14746/2010 IN ITA 1231/2010 CM 14751/2010 IN ITA 1233/2010 . Allowed, subject to all just exceptions. . CM 14584/2010 IN ITA 1217/2010 CM 14586/2010 IN ITA 1219/2010 CM 14587/2010 IN ITA 1220/2010 CM 14589/2010 IN ITA 1221/2010 CM 14745/2010 IN ITA 1231/2010 CM 14750/2010 IN ITA 1233/2010 . These are the applications for condonation of delay in filing and filing the appeals. . ITA Nos. 1217, 1219-1221, 1231 and 1233/2010 Page 3 of 5 . Having heard Mr. S. Krishnan, learned counsel for appellant and Mr. N.P. Sahni, learned senior standing counsel for revenue and regard being had to the assertions made in the applications, we are of the considered opinion that sufficient cause exists for condonation of delay and accordingly, delay in filing the appeals is condoned. CMs stand disposed of. . ITA Nos. 1217/2010, 1219/2010, 1220/2010, 1221/2010, 1231/2010, 1233/2010 . The present appeals preferred under Section 260A of the Income Tax Act, 1961 (in short ?Act?) are admitted on the following substantial questions of law:- . c) Whether on the facts and in the circumstances of the case can there be concealment of income by appellant-assessee within the meaning of Section 271(1)(c) of the Act when there was no search action in her case and when she had disclosed the correct income in the return filed pursuant to notice under Section 153C of the Act? . . ITA Nos. 1217, 1219-1221, 1231 and 1233/2010 Page 4 of 5 d) Whether on the facts and in the circumstances of the case the Income Tax Appellate Tribunal can uphold the penalty by invoking the main provision of Section 271(1)(c) of the Act when the charge in the initiation of proceedings and levy of penalty was under Explanation 5 of Section 271(1)(c) of the Act ignoring the fact and position in law that ingredients of the Explanation and the Section are completely different? . Issue notice. . . As Mr. N.P. Sahni, learned senior standing counsel has entered appearance on behalf of revenue, no further notice need be issued. Filing of paper books stands dispensed with. . . CHIEF JUSTICE . . MANMOHAN, J AUGUST 26, 2010 rn . . . . . . . ITA Nos. 1217, 1219-1221, 1231 and 1233/2010 Page 5 of 5 . #4 $