https://www.taxtmi.com/caselaws?id=328673 The Revenue's Section 260A appeal against deletion of penalty under Section 271(1)(c) failed because the Commissioner (Appeals) and the Tribunal had reached concurrent conclusions on the same reasoning, and no legal infirmity was shown in those orders. The Court found no substantial question of law arising from the record and therefore declined interference. The penalty deletion was sustained, and the appellate challenge could not succeed on merits. en-us Tue, 31 May 2016 00:00:00 +0530 Fri, 10 Jun 2016 17:34:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328673 The Revenue's Section 260A appeal against deletion of penalty under Section 271(1)(c) failed because the Commissioner (Appeals) and the Tribunal had reached concurrent conclusions on the same reasoning, and no legal infirmity was shown in those orders. The Court found no substantial question of law arising from the record and therefore declined interference. The penalty deletion was sustained, and the appellate challenge could not succeed on merits. Case-Laws Income Tax Tue, 31 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328673