Rajasthan High Court - Jodhpur
Pr. Commissioner Of Income ... vs M/S Miraj Developers Ltd on 7 August, 2020
Bench: Sangeet Lodha, Rameshwar Vyas
HIGH COURT of JUDICATURE FOR RAJASTHAN AT JODHPUR
D.B. Income Tax Appeal No. 17/2019
Pr. Commissioner of Income Tax-Central, Jaipur, Jaipur
----Appellant
Versus
M/s Miraj Developers Ltd., 1st Floor, Miraj Campus Nathdwara,
Rajsamand.
----Respondent
Connected With
D.B. Income Tax Appeal No. 18/2019
Pr. Commissioner of Income Tax-Central, Jaipur, Jaipur
----Appellant
Versus
M/s Miraj Developers Ltd., 1st Floor, Miraj Campus, Nathdwara,
Rajsamand.
----Respondent
For Appellant(s) : Mr. K.K. Bissa.
(Through video conferencing)
HON'BLE MR. JUSTICE SANGEET LODHA
HON'BLE MR. JUSTICE RAMESHWAR VYAS Order 07/08/2020 Heard.
The following substantial questions of law arise for consideration of this Court in these appeals:
1. Whether on the facts and in the circumstances of the case the learned I.T.A.T. was justified in confirming the order of C.I.T. (Appeals) deleting penalty imposed by the Assessing Officer under Section 271 AAB (1) (c) of the Income-tax Act, 1961? (Downloaded on 07/08/2020 at 08:47:59 PM)
(2 of 2) [ITA-17/2019]
2. Whether the learned ITAT was justified in deleting the penalty imposed by the C.I.T. (Appeals) under Section 271 AAB (1) (a) of the Act of 1961?
Admit. Issue notice. (RAMESHWAR VYAS),J (SANGEET LODHA),J 5 & 6-DJ/-
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