2023 (7) TMI 1313

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l with Ms Easha Kadian and Ms Hemlata Rawat, Advocates. For the Respondent : Ms Monika Aggarwal with Mr Gautam Jadav and Mr Ajay Kumar Jha, Advs. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL): CM APPL. 38411/2023[[Application filed on behalf of the appellant/revenue seeking condonation of delay of 21 days in filing the appeal] CM APPL. 38412/2023 [Appl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Tribunal via the impugned order dismissed the appeal of the appellant/revenue preferred against order dated 30.01.2020 passed by the Commission of Income Tax (Appeals) [in short, "CIT(A)"]. 9. The CIT(A) has set aside the penalty order dated 31.03.2017 passed under Section 271(1)(c), read with Section 274 of the Income Tax Act, 1961 [in short, "the Act"] passed by the Deputy of Commissioner of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lty under Section 271(1) (c) of the Act, did not specify which limb of the said provision the penalty was sought to be levied, is covered by the following decisions, which includes a decision rendered by a coordinate bench of this Court. (i) CIT and Anr. v M/s SSA's Emerald Meadows, passed in ITA No. 380/2015, dated 23.11.2015. (ii) Commissioner of Income Tax v Manjunatha Cotton ....