High Court rejects Department's penalty application due to factual errors, lack of jurisdiction.

Commissioner Of Income-Tax Versus Gajrajsingh Nathusingh Hatpipla

Commissioner Of Income-Tax Versus Gajrajsingh Nathusingh Hatpipla - [2000] 246 ITR 343 The High Court of Madhya Pradesh rejected the Department's application for reference against the Income-tax Appellate Tribunal's order, stating that the penalty imposed was wrong due to incorrect data from the Mandi Committee. The Tribunal found a mistake in the calculation, leading to the conclusion that the penalty was unjustified. The Department lacked jurisdiction to impose the penalty amount. The Tribunal's decision was based on factual errors, not legal issues. The application was rejected with costs.