2018 (8) TMI 279

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..... Adv., Mr. Soumitra Mukherjee, Adv. For The Respondent : Mr. J. P. Khaitan, Sr. Adv., Ms. Swapna Das, Mr. Siddharth Das, Advocates ORDER The Court : The interpretation of the Explanation to Section 251 of the Income Tax Act, 1961 falls for consideration in this case. The assessee was discovered to have not disclosed the donations received by the assessee or claimed deduction thereon t....

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....Appeals) before the Appellate Tribunal. The Appellate Tribunal did not disturb the penalty that was imposed on the assessee but found that the further direction issued by the Commissioner (Appeals) for the Assessing Officer to reopen the matter and again assess whether some income had escaped assessment was unwarranted in the limited context of the appeal that was before the Commissioner (Appea....

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....ise out of orders of assessment and orders imposing any penalty. In this case, the order that was before the Commissioner (Appeals) was an order imposing a penalty and not an assessment order. If the assessment order that resulted in the penalty proceedings being instituted was before the Commissioner (Appeals), the direction may have been justified. However, in the appeal arising out of the order....