https://www.taxtmi.com/caselaws?id=375699 The Tribunal allowed the assessee's appeal for statistical purposes, withdrawing one appeal and restoring the second appeal challenging the penalty under section 271(1)(c) of the IT Act back to the CIT(A) for proper adjudication. The Tribunal emphasized the need for the CIT(A) to address legal grounds raised by the parties and provide a fair opportunity for the assessee to present their case. en-us Thu, 21 Feb 2019 00:00:00 +0530 Sat, 23 Feb 2019 08:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375699 The Tribunal allowed the assessee's appeal for statistical purposes, withdrawing one appeal and restoring the second appeal challenging the penalty under section 271(1)(c) of the IT Act back to the CIT(A) for proper adjudication. The Tribunal emphasized the need for the CIT(A) to address legal grounds raised by the parties and provide a fair opportunity for the assessee to present their case. Case-Laws Income Tax Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375699