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Penalty order to be quashed if issue already been decided in Assessee’s favour
Case Law Details
- Case Name
- Commissioner of Income Tax- IV Vs Shree Rama Multi Tech Ltd. (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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HIGH COURT OF GUJARAT
Commissioner of Income-tax-IV
versus
Shree Rama Multi Tech Ltd.
TAX APPEAL NO. 221 of 2012
Date of Pronouncement- 21.01.2013
ORDER
1. Revenue is in appeal against the judgment of the Income Tax Appellate Tribunal (‘the Tribunal’ for short) dated 21.10.2011 raising following question for our consideration :
“Whether the Appellate Tribunal has substantially erred in deleting the penalty levied u/s.271(1)(c) of the Act?”
2. Issue pertains to penalty imposed by the Assessing Officer under section 271(1)(c) of the Act for different additions. When such...
