COMMISSIONER OF INCOME TAX Vs. BRITISH AIRWAYS

JUDGEMENT

(1.) ('Tribunal') in ITA No. 1725 of 1999 for the financial year ('FY') 1989 -90. By the impugned order, while dismissing the Revenue's appeal the Tribunal confirmed the deletion of penalty under s. 271C on the basis of the short deduction of tax on payment of meal and conveyance allowance, as on the date of imposition of such penalty, the quantum appeal in respect of these issues had already been decided by the Tribunal in favour of the assessee.

(2.) PASSED by the Tribunal dismissing the Revenue's appeals, ITA Nos. 3846 and 3847 of 2003, concerning the levy of penalty for the financial years 1990 -91 and 1991 -92.

(3.) THE facts in brief are that for the financial years 1989 -90, 1990 -91 and 1991 -92, the AO passed an order dt. 10th respondent/assessee to its cabin crew. The assessee appealed against this order to the Commissioner of Income -tax confirmed the short deduction of tax on meal allowance.