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SUPREME COURT OF INDIA
A.K. Sikri, Rohinton Fali Nariman, JJ.
Commr. of Income Tax, Bikaner - Appellant
Versus
Hissaria Brothers, Hanumangarh JN - Respondent
Civil Appeal No. 5254 of 2008
Decided On : 22-08-2016
Income Tax Act - Penalty Imposition - Limitation
Fact of the Case:
The penalty imposed on the respondent was set aside by the High Court due to the invocation of provisions of Section 271D and 271E of the Income Tax Act after six months of limitation.
Finding of the Court:
The appeal was dismissed as the High Court's judgment could be sustained based on the limitation aspect alone, without delving into other questions of law.
Issues: Penalty imposition under Section 271D and 271E of the Income Tax Act, invocation after limitation period
Ratio Decidendi: The penalty could not have been imposed due to the invocation of provisions after the limitation period.
Final Decision: The appeal was dismissed, and no costs were awarded.
ORDER :
On perusing the judgment of the High Court, it is found that penalty imposed on the respondent herein was also set aside on the ground that the provisions of Section 271D and 271E of the Income Tax Act were invoked after six months of limitation and, therefore, such penalty could not have been imposed. Since the outcome of the judgment of the High Court can be sustained on this aspect alone, it is not even necessary to go into other aspects. Leaving the other questions of law open, the appeal is dismissed. There shall be no order as to costs.
2. Pending application, if any, stands disposed of.
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