2016 (10) TMI 631

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.... the respondent ORDER P. C. 1. This Appeal under Section 260A of the Income Tax Act, 1961 (the Act) challenges the order dated 28th June, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order is in respect of Assessment Year 1999-2000. (i) Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in directing th....

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....re. In the above view, the impugned order dismissed the Revenue's Appeal. 3. Mr. Suresh Kumar, learned Counsel for the Revenue in support of the appeal states that the Revenue has filed an appeal from the order of the Tribunal in quantum proceedings, for the subject assessment year. This being Income Tax Appeal No.2207 of 2013 and the same has been admitted by this Court on 19th January, 20....

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....im which may be found on examination to be not sustainable in law by itself will not amount to furnishing inaccurate particulars of the assessee's income. Moreover, in the facts of this case even a merits of the claim made in quantum proceedings is debatable. This is evident from the fact that the Tribunal in quantum proceedings upheld the claim made by the respondent assessee. 5. In the pr....