judg-
ment of the Hon'ble Supreme Court in MAK Data Private Limited vs.
Commissioner of Income Tax-II ( 2014) 1 SCC 674, Commissioner ... learned counsel for the Revenue
on the decision in Mak Data Private Limited (supra) to urge that the penalty
contemplated by Section
Zoom
Communication P. Ltd. , (2010) 327 ITR 510;
( iii) Mak Data P. Ltd. vs. Commissioner of Income Tax-II,
Judgment in Civil Appeal
placed on the decision of the
Supreme Court in case of Mak Data P. Ltd. Vs. Commissioner of
Income Tax-II2 in which
justified.
9. Mr. Chhotatray relied on Mak Data P.Ltd. Vs. Commissioner of
5 of 6
1252-ITXA-1424-2017.doc
Income Tax-(II) reported ... case at hand, are different in as much as in Mak Data Pvt.
Ltd. (supra), the Apex Court came to conclusion that the surrender
placed on the decision of
the Supreme Court in case of Mak Data P. Ltd. Vs.
Commissioner of Income Tax-II3 in which
grounds not found favour with the Supreme Court in case of
MAK DATA P Ltd Vs. CIT 1. We also notice that the
assessee
grounds not found favour with the Supreme Court in case of
MAK DATA P Ltd Vs. CIT 1. We also notice that the
assessee
grounds not found favour with the Supreme Court in case of
MAK DATA P Ltd Vs. CIT 1. We also notice that the
assessee
judgment in the case of MAK Data P. Ltd. vs. Commissioner
of Income Tax-II , reported in 2013 CJ (SC) 1240 and relied
grounds not found favour with the Supreme Court in case of
MAK DATA P Ltd Vs. CIT 1. We also notice that the
assessee
