2014 (9) TMI 94

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....M. R. Shah) 1. As common question of law and facts arise in both these appeals, as such, with respect to the same assessee, but different assessment years, and therefore, they are disposed of by this common judgment and order. 2. Feeling aggrieved by and dissatisfied with the impugned judgment and order passed by the Income Tax Appellate Tribunal (hereinafter referred to as 'the Tribunal') dated....

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....ondent-assessee and perused the common judgment and order passed by the learned Tribunal deleting the penalty imposed under section 271(1) (c) of the Act. 5. Mr. Pranav G. Desai learned advocate appearing on behalf of the revenue has stated that identical question came to be considered by the Division Bench of this Court in Tax Appeal No. 587 of 2013, in which, a similar order passed by the learn....

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....ing of the appeal upholding the deletion of penalty imposed by the CIT(A) has solely relied upon the order passed by the CIT(A) on quantum of appeal and the same was challenged before the learned Tribunal and the said order was set aside and further direction was issued, the impugned order passed by the learned Tribunal also deserves to be quashed and set aside and the matters are required to be r....