In Brief
The Commissioner of Income Tax challenged a Tribunal order cancelling a penalty imposed under Section 271-C of the Income Tax Act for alleged failure to deduct tax. The Tribunal had found no contumacious conduct on the assessee's part, especially where amounts in dispute had already been paid, and followed prior High Court judgments on similar facts. The Supreme Court upheld the decision, finding no substantial question of law arose, as the facts and law had been properly assessed by both the Commissioner (Appeals) and the Tribunal. The appeal was dismissed.
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