Calcutta High Court
Principal Commissioner Of Income Tax ... vs Sri Madan Lal Beswal on 7 January, 2019
Author: I. P. Mukerji
Bench: I. P. Mukerji
OD6
ITAT No. 256 of 2018
GA 2845 of 2018
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION (INCOME TAX)
Principal Commissioner of Income Tax Central 1, Kolkata
Versus
Sri Madan Lal Beswal
Before:
The Hon'ble Justice I. P. MUKERJI
And
The Hon'ble Justice AMRITA SINHA
Date: 7th January 2019
Appearance:
Mr. S. N. Dutta, Advocate
for the appellant
The Court: An affidavit of service filed in Court today is taken on
record.
None appears for the respondent.
This appeal under section 260A of the Income Tax Act, 1961 is admitted on the following substantial question of law:
1. Whether the Income Tax Appellate Tribunal misread and misinterpreted Section 271AAB(1)(a)(i), Section 271AAB(1)(a)(ii) and Section 271AAB(1)(a)(iii) and came to an erroneous decision that imposing penalty is not mandatory whereas levying penalty is statutory, consequential and mandatory ?
The Advocate-on-Record for the appellant is directed to serve notice of this appeal by 9th February, 2019.
Learned Advocate-on-Record for the appellant is directed to file informal paper book by 22nd February 2019, serving a copy thereof upon the advocate-on-record for the respondent not later than four days before the date of hearing of this appeal.
List the appeal for hearing on 6th March 2019. 2 The stay application (GA No. 2845 of 2018) is, accordingly, disposed of.
Certified photocopy of this order, if applied for, be supplied to the parties upon compliance with all requisite formalities.
(I. P. MUKERJI, J.) (AMRITA SINHA, J.) cs