2016 (10) TMI 631

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....s 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 the Assessing Officer to delete the penalty levied u....

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.... 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, 2016 as giving rise to substantial question of law. The....