Commissioner Of Income Tax, Delhi vs Maruti Suzuki India Ltd

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*      IN THE HIGH COURT OF DELHI AT NEW DELHI
+                        ITA No. 1403/2010
                                        Reserved on: 11th November 2017
                                         Decided on: 7th December, 2017

       COMMISSIONER OF INCOME TAX, DELHI           ....Appellant
                   Through: Mr. Ruchir Bhatia, Senior Standing
                            Counsel, Mr. Puneet Rai, Junior
                            Standing Counsel and Mr. Gaurav
                            Kheterpal, Advocate.

                               versus

       MARUTI SUZUKI INDIA LTD                     ..... Respondent
                    Through : Mr. S. Ganesh, Senior Advocate with
                              Ms. Kavita Jha, Mr. S. Sukumaran,
                              Mr. Anand Sukumar, Mr. Bhuwan
                              Dhoopar, Ms. Roopali Gupta and Mr.
                              Bhupesh Pathak, Advocates.


       CORAM: JUSTICE S. MURALIDHAR
              JUSTICE PRATHIBA M. SINGH
                               ORDER

% 07.12.2017 Dr. S. Muralidhar, J.:

1. This is an appeal by the Revenue against the impugned order dated 11th September 2009 passed by the Income Tax Appellate Tribunal („ITAT‟) in ITA No.2869/Del/2009 for the AY 1999-00.

2. While no specific question of law has been framed in this appeal the question raised by the Revenue reads as:

"Whether ITAT is erred in deleting the penalty of Rs.225,16,98,223/- levied by the AO under section 271(1)(c) of the Income Tax Act, 1961?"

3. In view of the decision of this Court today in ITA No.31 of 2005, it is plain that the issue is a debatable one not warranting the levy of penalty. Accordingly, the question is answered in the negative, i.e. in favour of the Assessee and against the Revenue.

4. ITA No. 1403 of 2010 is dismissed.

S. MURALIDHAR, J.

PRATHIBA M. SINGH, J.

DECEMBER 07, 2017 Rm ITA No. 1403/2010 Page 2 of 2