Zoom Communication Ltd., New Delhi vs Department Of Income Tax on 26 April, 2016
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ... 2014
Asstt. Yr: 2010-11
ACIT Central Circle-8, Vs. Zoom Communication Ltd.,
New Delhi. B-10, Greater Kailash,
Enclave-I, New Delhi
High Court of Delhi in the case of M/s Zoom
Communication Pvt. Ltd., in ITA No.7/201 0 dated 24.05.2010 has held that ... Escorts Finance Ltd. *(2009) 183 TAXMAN 453 (DELHI)
5. CIT v. Zoom Communication (P .) Ltd. (2010) 191 TAXMAN 179 (Delhi)
2.1.2. During penalty proceedings
Delhi High Court in the case of CIT v. Zoom Communication
Private Limited (2010) 191 Taxman 179(Del. HC) is misconceived, but wherein
the issue ... Delhi High Court in the case of CIT v. Zoom Communication Private
Limited (2010) 191 Taxman 179(Del. HC) and decision
Delhi High Court in
the case of " CIT Vs. Zoom Communication (P) Ltd. " to levy penalty ... decision of Delhi High Court in case of " CIT vs. Zoom
Communication (P) Ltd. " to levy penalty
Delhi High Court in the case of CIT
Vs. Zoom Communication Private Limited (2010) 327 ITR
570 (Del) and held that the assessee was aware ... penalty as per the decision of the Delhi High Court in
Zoom Communication Private Limited (2010) 327 ITR 570
7
(Del). Ld.DR further relied
decision of Hon'ble Delhi
High Court in case of Zoom Communication Pvt. Ltd. and confirmed the penalty ... Delhi High Court in case of CIT Vs. Zoom
Communication Pvt. Ltd .
5. We have carefully considered the rival contentions. We have also perused several
Delhi
High Court in the case of Zoom Communication
P. Ltd. (Supra), is squarely applicable, I
have not considered and dealt with all other
cases ... Delhi High
Court in the case of Zoom Communication P.
Ltd. (supra), hold that the CIT(A) was not
justified in sustaining the penalty levied
Income-tax Return. Furthermore, this case is also not
covered under Zoom Communication, Delhi High Court, as in this
case, the scrutiny
High Court in the case of
Commissioner of Income Tax Vs. Zoom Communication Pvt. Ltd. order
dated 24.05.2010.
c. Erroneously maintaining that the Assessing Officer
decision of the Hon'ble Delhi High Court in
Zoom Communications Pvt. Ltd. (2010 327 ITR 510) was
applicable to the case
