https://www.taxtmi.com/caselaws?id=392277 The Tribunal upheld its original decision to delete penalties imposed under section 271(1)(c) for various years for different assessees. It found that the penalties were levied on inappropriate charges and were not supported by the facts. The Tribunal emphasized that the revenue's request for a review was impermissible as it aimed to unsettle decisions made after due consideration. The Tribunal dismissed all miscellaneous applications filed by the revenue, maintaining the finality of its original order and highlighting the limitations of Section 254(2) in reviewing decisions. en-us Fri, 14 Feb 2020 00:00:00 +0530 Mon, 17 Feb 2020 09:07:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392277 The Tribunal upheld its original decision to delete penalties imposed under section 271(1)(c) for various years for different assessees. It found that the penalties were levied on inappropriate charges and were not supported by the facts. The Tribunal emphasized that the revenue's request for a review was impermissible as it aimed to unsettle decisions made after due consideration. The Tribunal dismissed all miscellaneous applications filed by the revenue, maintaining the finality of its original order and highlighting the limitations of Section 254(2) in reviewing decisions. Case-Laws Income Tax Fri, 14 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392277