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<h1>Revenue's appeal allowed for statistical purposes, penalty deletion reconsidered, matter restored for review.</h1> <h3>Income Tax Officer., Ward-9 (4), Ahmedabad Versus M/s. Kataria Logistics</h3> The Revenue's appeal against the order of the ld. CIT(A) was allowed for statistical purposes. The penalty of Rs. 1,27,80,657/- imposed under section ... - Issues involved: Appeal against order of ld. CIT(Appeals)-XV, Ahmedabad in Appeal No.CIT(A)/XV/ITO/9(4)/15/10-11 dated 13.09.2011 for assessment year 2005-2006 u/s 250 r.w.s.271(1)(c) of the I.T. Act, 1961.The Revenue appealed against the order of the ld. CIT(A) which deleted the penalty of Rs. 1,27,80,657/- levied u/s 271(1)(c) of the Act for the assessment year 2005-2006. The ld. CIT(A) had set aside the matter to reconsider in light of the quantum appeal decision, leading the Appellate Tribunal to restore the matter back to the file of the ld. CIT(A) for further consideration. The appeal by the Revenue was allowed for statistical purposes.