Calcutta High Court
Principal Commissioner Of Income Tax vs M/S Kailash Courier Pvt Ltd on 14 August, 2015
Author: Soumitra Pal
Bench: Soumitra Pal
ORDER SHEET
G.A.No.2600 of 2015
With
ITAT 110 OF 2015
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction (Income Tax)
ORIGINAL SIDE
PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-2, KOLKATA
Versus
M/S KAILASH COURIER PVT LTD
BEFORE:
The Hon'ble JUSTICE SOUMITRA PAL
The Hon'ble JUSTICE MIR DARA SHEKO
Date : 14th August, 2015.
For appellant/revenue : Mrs. Smita Das De,Advocate
The Court : Since it is submitted by Mrs.Das De, learned
advocate for the appellant that though a copy of the application was served on the
assessee it has come back with the endorsement "the addressee moved", the
learned advocate-on-record for the Ministry of Law and Justice is directed to
affirm and file affidavit of service on the next date of hearing.
Heard Mrs.Smita Das De.
The appeal is admitted on the following substantial questions of law.
1. Whether on the facts and in the circumstances of the case the learned
Tribunal was justified in law in deleting the penalty of Rs.28,55,160/-
levied under Section 271(1)(c) by erroneously observing that with the
introduction of Section 271-AAA of the Act in relation of search and
2
seizure, Explanation 5A to Section 271(1)(c) was not applicable even
when the Assessing Officer had not specifically mentioned about the
said explanation.
2. Whether on the facts and in the circumstances of the case and in law,
explanation 5A to Section 271(1)(c) would still continue to coexist in
the statute despite the introduction of Section 271-AAA of the Act,
these two penalty provisions being mutually exclusive and hence
penalty can be imposed under either of the provisions based on
separate criteria and ending with difference leviable rate and
computation mandate.
Let paper books be prepared and filed within eight weeks from date and
copy of the same along with the notice of appeal and gist of this order be served
upon the respondent/assessee after ascertaining its present address within the
said period.
The application being G.A.No.2600 of 2015 is disposed of. Let the matter appear as "For Hearing" in the Combined Monthly List of December, 2015.
(SOUMITRA PAL, J.) (MIR DARA SHEKO, J.) ssaha AR(CR)