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Showing contexts for: dharmendra textile processor in The Commissioner Of Income Tax vs Fateh Singh (Huf) on 15 July, 2010Matching Fragments
(ii)Whether on the facts and in the circumstances of the case, the learned ITAT was right in law in confirming the order of the learned CIT(A) in deleting the penalty of Rs.11,41,889/-levied by the Assessing Officer under Section 271(1)(c) of the Income Tax Act, 1961 even though the penalty is leviable on contravention of the provisions of a civil statute like Income tax Act and it is settled law that breach of a civil obligation attracts levy of penalty whether the contravention was made by the defaulter with any guilty intention or not and in contradiction to the judgment of the Hon'ble Supreme Court in the case of Union of India and others Vs. Dharmendra Textiles Processors and others (2008) 306 ITR 277 (SC) ?