COMMISSIONER OF INCOME TAX vs. M/S AGRICULTURAL PRODUCE MNARKETING COMITTEE
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IN THE HIGH COURT OF DELHI AT NEW DELHI . 30.11.2009 38# .
Present: Ms. Suruchi Aggarwal with Mr. Anish K.V. for the appellant. . . + ITA No. 1287/2009 We find from the order of the CIT(A) as well as that of the ITAT that these authorities, while setting aside the penalty imposed upon the assessee, relied upon the orders passed in respect of the earlier assessment years imposing similar penalty and that order was upheld by this Court.
Learned counsel for the appellant submits that the penalty was imposed because of purported wrong information given not taking into consideration the amendment in Section 10(2) of the Income Tax Act, 1961, which became effective from 1.4.2003. She wants some time to find out as to whether the orders passed . . by the Tribunal and confirmed by this Court relate to the period after 1.4.2003 or before.
On her request, adjourned to 7th December 2009. . A.K. SIKRI, J. . . SIDDHARTH MRIDUL, J.
November 30, 2009 nsk .