TMI Blog2019 (4) TMI 1176X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner of Income Tax, Shimla versus M/s Aarham Softronics [ 2019 (2) TMI 1285 - SUPREME COURT] and other connected matters. As a necessary corollary, the deletion of penalty by the ITAT would be fully justified and would leave no scope to raise any substantial question of law in this appeal. - ITA No. 56 of 2017 - - - Dated:- 11-4-2019 - Mr. Justice Surya Kant, Chief Justice And ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome? 2. It may be seen from the above reproduced question that the issue sought to be raised pertains to the deletion of penalty under Section 271(1) (c) of the Income Tax Act, 1961. 3. It is an undisputed fact that the matter re: very quantum of tax liability stands decided in favour of the respondent-assessee by the Hon ble Supreme Court in the lead case in C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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