2019 (4) TMI 1316

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....ding Counsel, assisted by Mrs.K.G.Usha Rani, Junior Standing Counsel. For the Respondent : No appearance JUDGMENT DR.VINEET KOTHARI, J. These Tax Case Appeals have been filed by the Revenue, calling in question the correctness of the order passed by the Income Tax Appellate Tribunal, Chennai 'B' Bench, dated 25.11.2016, in ITA No.985/Mds/2013 and ITA No.1304/Mds/2013, by raising the fo....

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....'s Appeal is infructuous, by not considering the grounds of appeal raised by the Revenue contesting for levy of penalty u/s.271 (1) (c) of the Act ? 2. When these matters are taken up for hearing, learned Standing Counsel for the Department brought to our notice the Circular instruction issued by the Central Board of Direct Taxes vide Circular No.3/2018, dated 11.7.2018, wherein, it is stipulat....