https://www.taxtmi.com/caselaws?id=75361 Penalty under section 271(1)(c) of the Income-tax Act, 1961 was not adjudicated because the appeal was disposed of without deciding the proposed question. The court left the penalty issue open to arise only if the connected appeal concerning the main addition is allowed, so the controversy remains contingent on the outcome of that related appeal. en-us Mon, 12 Jan 2009 00:00:00 +0530 Sat, 10 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75361 Penalty under section 271(1)(c) of the Income-tax Act, 1961 was not adjudicated because the appeal was disposed of without deciding the proposed question. The court left the penalty issue open to arise only if the connected appeal concerning the main addition is allowed, so the controversy remains contingent on the outcome of that related appeal. Case-Laws Income Tax Mon, 12 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75361