https://www.taxtmi.com/caselaws?id=441314 The HC allowed the condonation of a 320-day delay in re-filing the appeal, as the respondent/assessee had no objection. The appellant/revenue's challenge against the ITAT's order deleting a penalty of Rs. 1,71,40,000 under Section 271(1)(c) of the Income Tax Act, 1961, was dismissed. The court found no substantial question of law, as both the ITAT and CIT(A) agreed the penalty notice was unclear and the issue debatable. No separate judgment was issued. en-us Mon, 24 Jul 2023 00:00:00 +0530 Fri, 03 May 2024 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441314 The HC allowed the condonation of a 320-day delay in re-filing the appeal, as the respondent/assessee had no objection. The appellant/revenue's challenge against the ITAT's order deleting a penalty of Rs. 1,71,40,000 under Section 271(1)(c) of the Income Tax Act, 1961, was dismissed. The court found no substantial question of law, as both the ITAT and CIT(A) agreed the penalty notice was unclear and the issue debatable. No separate judgment was issued. Case-Laws Income Tax Mon, 24 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441314