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2023 (11) TMI 1199

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....9 / 2012 - -<br>Income Tax<br>HON&#39;BLE MRS. JUSTICE B. V. NAGARATHNA And HON&#39;BLE MR. JUSTICE PRASHANT KUMAR MISHRA For the Appellant : Mr. Arijit Prasad, Sr. Adv. Mr. Raj Bahadur Yadav, AOR ....

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....this appeal has been rendered infructuous in view of the subsequent development namely that the penalty imposed under Section 271(1)(c) of the Income Tax Act, 1961 has been deleted and the said order ....