https://www.taxtmi.com/caselaws?id=14469 Penalty under section 271(1)(c) was maintained as cancelled where the Tribunal's view was already covered by an earlier decision in the same assessee's connected matter. The High Court found no valid reason to depart from that earlier reasoning and treated it as part of the present order. The Revenue's additional contentions were treated as interrelated with the main issue and did not require separate discussion once the central question had been resolved against it. The challenge by the Revenue therefore failed. en-us Wed, 02 Aug 2000 00:00:00 +0530 Thu, 16 Jul 2009 11:17:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14469 Penalty under section 271(1)(c) was maintained as cancelled where the Tribunal's view was already covered by an earlier decision in the same assessee's connected matter. The High Court found no valid reason to depart from that earlier reasoning and treated it as part of the present order. The Revenue's additional contentions were treated as interrelated with the main issue and did not require separate discussion once the central question had been resolved against it. The challenge by the Revenue therefore failed. Case-Laws Income Tax Wed, 02 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14469