https://www.taxtmi.com/caselaws?id=374745 The Tribunal upheld the deletion of the penalty under section 271(1)(c) for AY 2009-10, as the quantum additions leading to the penalty imposition were previously annulled by a separate Tribunal order. The revenue's appeal against the CIT(A)'s decision was dismissed due to the lack of new evidence challenging the Tribunal's ruling. Despite attempts to justify the penalty imposition, the Tribunal emphasized the uncontroverted fact of the annulled quantum addition, leading to the maintenance of the deletion of the penalty. en-us Tue, 05 Feb 2019 00:00:00 +0530 Thu, 07 Feb 2019 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374745 The Tribunal upheld the deletion of the penalty under section 271(1)(c) for AY 2009-10, as the quantum additions leading to the penalty imposition were previously annulled by a separate Tribunal order. The revenue's appeal against the CIT(A)'s decision was dismissed due to the lack of new evidence challenging the Tribunal's ruling. Despite attempts to justify the penalty imposition, the Tribunal emphasized the uncontroverted fact of the annulled quantum addition, leading to the maintenance of the deletion of the penalty. Case-Laws Income Tax Tue, 05 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374745