2012 (11) TMI 67

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....MONY: This appeal filed by the Revenue is directed against the impugned order of the learned CIT (A)-XX, Ahmedabad in Appeal No/CIT (A)-XX/38/09-10 dated 21.12.2009 for the assessment year 2004-05. 2. The Revenue has raised three grounds in its grounds of appeal. However, the grievance of the Revenue is confined to a solitary ground, namely, "the CIT (A) had erred in restricting the penal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hd/2008 and ITA No.1019/Ahd/2010 respectively. During the course of hearing before the earlier Bench of this Tribunal, representatives of both the parties were present and put-forth their respective stand. 6. While adjudicating the assessee's appeal in respect of imposing of penalty u/s 271(1) (c) of the Act, the Hon'ble earlier Bench, vide its Order in ITA No.1458/Ahd/2008 and ITA.No.1019/Ahd/....