https://www.taxtmi.com/caselaws?id=10152 The High Court ruled in favor of the assessee, stating that the Tribunal was not justified in confirming the penalty without addressing the grounds of appeal related to immunity under the amnesty scheme. The Court emphasized the importance of appellate authorities thoroughly examining all grounds raised by appellants. The judgment serves as a reminder of the legal obligations of such authorities to consider all grounds before making decisions. en-us Tue, 02 Nov 2004 00:00:00 +0530 Thu, 09 Jul 2009 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10152 The High Court ruled in favor of the assessee, stating that the Tribunal was not justified in confirming the penalty without addressing the grounds of appeal related to immunity under the amnesty scheme. The Court emphasized the importance of appellate authorities thoroughly examining all grounds raised by appellants. The judgment serves as a reminder of the legal obligations of such authorities to consider all grounds before making decisions. Case-Laws Income Tax Tue, 02 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10152