https://www.taxtmi.com/caselaws?id=233542 The High Court dismissed the appeal regarding the order under Section 260A of the Income Tax Act, 1961 for Assessment Year 2006-07. The Court upheld the Tribunal's decision, emphasizing that no question of law arose. It found that the Commissioner of Income Tax acted improperly by attempting to impose a penalty after penalty proceedings were set aside by the Commissioner of Income Tax (Appeals). The judgment underscores the significance of following legal procedures and respecting decisions in tax matters. en-us Wed, 13 Mar 2013 00:00:00 +0530 Sat, 04 May 2013 21:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233542 The High Court dismissed the appeal regarding the order under Section 260A of the Income Tax Act, 1961 for Assessment Year 2006-07. The Court upheld the Tribunal's decision, emphasizing that no question of law arose. It found that the Commissioner of Income Tax acted improperly by attempting to impose a penalty after penalty proceedings were set aside by the Commissioner of Income Tax (Appeals). The judgment underscores the significance of following legal procedures and respecting decisions in tax matters. Case-Laws Income Tax Wed, 13 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233542