IN THE HIGH COURT OF JUDICATURE AT PATNA MA No.280 of 2005 THE ASST.COMMISSIONER OF INCOME-TAX,CENTRAL CIRCLE-1,PATNA Versus MANAS SALES CORPORATION,SAMARPAN HOUSE,SHEIKHPURA,PATNA ----------- 6. 20.10.2008 Narendra/ This appeal arises out of an order dated 28.2.2005 passed by the Patna Bench of the Income Tax Tribunal in I.T.A.No.42 (Patna) of 2004. Mr.Harshwardhan Prasad, appears on behalf of the appellant. Respondent is represented by Mr.Ajay Rastogi. The Tribunal, on fact, found that no satisfaction was recorded by the Assessing Officer before initiating the penalty proceeding. Relying on the judgment of the Delhi High Court in the case of Commissioner of Income Tax vs. Ram Commercial Enterprises Ltd. [246 I.T.R. 568], it came to the conclusion that the Assessing authority has to form his opinion and record his satisfaction, before initiating the penalty proceeding and the Assessing Officer having not done so, the order inflicting penalty is vitiated. We are of the opinion that no substantial question of law arises for our determination. Appeal stands dismissed in limine. (Chandramauli Kr.Prasad, J.) (Subash Chandra Jha, J.) 2