IN THE HIGH COURT OF DELHI AT NEW DELHI
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5.
ITA 1217/2010
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KIRAN DEVI ..... Appellant
Through Mr. S. Krishnan, Advocate
.
versus
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COMMISSIONER OF
INCOME TAX ..... Respondent
Through Mr. N.P. Sahni, Senior Standing
Counsel.
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AND
6.
ITA 1219/2010
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KIRAN DEVI ..... Appellant
Through Mr. S. Krishnan, Advocate
.
versus
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COMMISSIONER OF
INCOME TAX ..... Respondent
Through Mr. N.P. Sahni, Senior Standing
Counsel.
.
AND
7.
ITA 1220/2010
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KIRAN DEVI ..... Appellant
Through Mr. S. Krishnan, Advocate
.
.
ITA Nos. 1217, 1219-1221, 1231 and 1233/2010
Page 1 of 5
.
.
versus
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COMMISSIONER OF
INCOME TAX ..... Respondent
Through Mr. N.P. Sahni, Senior Standing
Counsel.
.
AND
8.
ITA 1221/2010
.
KIRAN DEVI ..... Appellant
Through Mr. S. Krishnan, Advocate
.
versus
.
COMMISSIONER OF
INCOME TAX ..... Respondent
Through Mr. N.P. Sahni, Senior Standing
Counsel.
.
.
AND
9.
ITA 1231/2010
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KIRAN DEVI ..... Appellant
Through Mr. S. Krishnan, Advocate
.
versus
.
COMMISSIONER OF
INCOME TAX ..... Respondent
Through Mr. N.P. Sahni, Senior Standing
Counsel.
.
AND
.
.
.
ITA Nos. 1217, 1219-1221, 1231 and 1233/2010
Page 2 of 5
10
ITA 1233/2010
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KIRAN DEVI ..... Appellant
Through Mr. S. Krishnan, Advocate
.
versus
.
COMMISSIONER OF
INCOME TAX ..... Respondent
Through Mr. N.P. Sahni, Senior Standing
Counsel.
CORAM:
HON'BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE MANMOHAN
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.
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O R D E R
26.08.2010
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CM 14585/2010 IN ITA 1217/2010
CM 14588/2010 IN ITA 1220/2010
CM 14590/2010 IN ITA 1221/2010
CM 14746/2010 IN ITA 1231/2010
CM 14751/2010 IN ITA 1233/2010
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Allowed, subject to all just exceptions.
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CM 14584/2010 IN ITA 1217/2010
CM 14586/2010 IN ITA 1219/2010
CM 14587/2010 IN ITA 1220/2010
CM 14589/2010 IN ITA 1221/2010
CM 14745/2010 IN ITA 1231/2010
CM 14750/2010 IN ITA 1233/2010
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These are the applications for condonation of delay in filing and filing
the appeals.
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ITA Nos. 1217, 1219-1221, 1231 and 1233/2010
Page 3 of 5
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Having heard Mr. S. Krishnan, learned counsel for appellant and Mr. N.P.
Sahni, learned senior standing counsel for revenue and regard being had to the
assertions made in the applications, we are of the considered opinion that
sufficient cause exists for condonation of delay and accordingly, delay in
filing the appeals is condoned.
CMs stand disposed of.
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ITA Nos. 1217/2010, 1219/2010, 1220/2010, 1221/2010, 1231/2010,
1233/2010
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The present appeals preferred under Section 260A of the Income Tax Act,
1961 (in short ?Act?) are admitted on the following substantial questions of
law:-
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c) Whether on the facts and in the circumstances of the case can there be
concealment of income by appellant-assessee within the meaning of Section
271(1)(c) of the Act when there was no search action in her case and when she
had disclosed the correct income in the return filed pursuant to notice under
Section 153C of the Act?
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ITA Nos. 1217, 1219-1221, 1231 and 1233/2010
Page 4 of 5
d) Whether on the facts and in the circumstances of the case the Income Tax
Appellate Tribunal can uphold the penalty by invoking the main provision of
Section 271(1)(c) of the Act when the charge in the initiation of proceedings
and levy of penalty was under Explanation 5 of Section 271(1)(c) of the Act
ignoring the fact and position in law that ingredients of the Explanation and
the Section are completely different?
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Issue notice.
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As Mr. N.P. Sahni, learned senior standing counsel has entered
appearance on behalf of revenue, no further notice need be issued.
Filing of paper books stands dispensed with.
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CHIEF JUSTICE
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MANMOHAN, J
AUGUST 26, 2010
rn
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ITA Nos. 1217, 1219-1221, 1231 and 1233/2010
Page 5 of 5
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