2019 (7) TMI 1002

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....havan, JJ. Ms. Amira Abdul Razaq, Standing Counsel for the Appellant. Mr. Nikhil Pai, Advocate for the Respondents. P.C. :- These Income Tax Appeals challenge a Judgment and Order of the Income Tax Appellate Tribunal, Panaji Bench, which is a common order passed in three connected appeals.    2. The subject matter of Appeals concerns penalty levied by the Assessing Officer....

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....could be issued under Section 274, read with Section 271(1)(c) of the Income Tax Act, without indicating which particular limb of Section 271(1)(c) was invoked for initiating the penalty proceedings. The Court took the view that the matter was covered by an earlier decision of a Division Bench of that Court and did not involve any substantial question of law. The matter, thereafter, went in an SLP....