2019 (5) TMI 1639

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....venue : ShriAbhi Rama Karthikeyan ORDER PER SAKTIJIT DEY. J.M. The aforesaid appeal has been filed by the assessee challenging the order dated 25th September2017, passed by the learned Commissioner (Appeals)-50, Mumbai, deleting the penalty imposed under section 271(1)(c) of the Income Tax Act, 1961 (for short "the Act") pertaining to the assessment year 2005-06. 2. When the appeal was....

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....peals), we find that in course of hearing of appeal, the decision of the Tribunal in quantum appeal was filed. On going through the order of the Tribunal, learned Commissioner (Appeals) having found that the additions on the basis of which penalty under section 271(1)(c) of the Act was imposed have been deleted by the Tribunal, held that the penalty order passed under section 271(1)(c) of the Act ....