2022 (10) TMI 896

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....R PER G. D. PADMAHSHALI , AM ; This appeal challenges the order of Commissioner of Income Tax (Appeals)-1, Aurangabad [for short "CIT(A)"] dt. 27/03/2019 passed u/s 250 of the Income-tax Act, 1961 [for short "the Act"], which emanated out of order of penalty [for short "PO"] dt. 24/03/2017 passed by the Income Tax Officer, Ward-3, Nanded [for short "AO"] u/s 271(1)(c) of the Act. 2. The g....

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....ic charge. The above grounds of appeal may kindly be allowed to be altered, amended, modified, deleted etc. in the interest of natural justice. 3. The controversy under the present appeal lies in a narrow compass as to survival of an order of penalty passed u/s 271(1)(c) of the Act on the premise of defective and undetermined allegation . 2. Without touching to the facts and merits ....

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....in the light of settled legal position forewarned to either parties. 4. In the light of judgement rendered by Hon'ble Supreme Court in "Dilip N Shroff Vs JCIT" reported at 291 ITR 519 (SC), and of Hon'ble Jurisdictional High Court of Bombay, in plethora of cases inter-alia "CIT Vs Samson Pericherry" reported in 392 ITR 4, and recently in "Mohd. Farhan A. Shaikh Vs DCIT" reported at 434 ....