The Tax Publishers2020 TaxPub(DT) 4885 (Pune-Trib)

INCOME TAX ACT, 1961

Section 271(1)(c)

Where quantum appeal was restored to CIT (A) the issue with regard to levy of penalty under section 271(1)(c) was also restored to the CIT (A) for fresh adjudication.

Penalty under section 271(1)(c) - Leviability - Quantum appeal restored to CIT(A) -

AO levied penalty under section 271(1)(c), which was deleted by CIT(A). Revenue submitted that the quantum appeal preferred before Tribunal had been restored to the CIT(A), therefore, even the issue regarding levy of penalty under section 271(1)(c) might also be restored to the CIT(A). Held: Since quantum appeal was restored to CIT(A) the issue with regard to levy of penalty under section 271(1)(c) was also restored to the CIT(A) for fresh adjudication.

REFERRED : Mohd Mohtram Farooqui v. CIT [Civil Appeal No. 8175 of 2003, dt. 2-2-2010] Sanjay Gupta v. CIT (2014) 366 ITR 18 (Del) : 2014 TaxPub(DT) 3039 (Del-HC).

FAVOUR : Matter remanded

A.Y. : 2014-15



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