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of <h1>Court upholds Tribunal decision setting aside penalty, remands case for review. Ruling favors Tribunal, justifies remand.</h1> <h3>Commissioner Of Income-Tax Versus Rajnandgaon Roadways Limited</h3> Commissioner Of Income-Tax Versus Rajnandgaon Roadways Limited - [1987] 164 ITR 728, 50 CTR 159 The High Court of Madhya Pradesh upheld the Tribunal's decision to set aside the penalty imposed by the Inspecting Assistant Commissioner and remand the case for further review. The Tribunal found that the Revenue did not meet the initial burden to justify the penalty, so the burden did not shift to the assessee. The court ruled in favor of the Tribunal, stating that the remand was justified and not to the detriment of the Revenue.
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