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2004 (11) TMI 29 - MADHYA PRADESH HIGH COURTTribunal confirming the penalty under section 271(1)(c) - Rule 11 of the Income-tax Appellate Tribunal Rules, 1963 - Whether the Tribunal was justified in confirming the penalty without disposing of the grounds of appeal claiming immunity under the amnesty scheme?" - Grounds on which the penalty order was being assailed by the assessee was based on immunity afforded to an assessee under the amnesty scheme. It was a legal ground and hence, ought to have been dealt with on its merits by the Tribunal by giving a finding either allowing it or rejecting it. In any event, the finding on legal ground was called for from the Tribunal with reasons in support of their conclusion. – Held that the Tribunal was not justified in confirming the penalty without disposing of the grounds of appeal claiming immunity under the amnesty scheme
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