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2017 (5) TMI 1601 - GUJARAT HIGH COURTPenalty u/s 271 [1](c) - additions made and denied the deduction under Section 80IA - Held that:- When the learned Tribunal as thought it fit to remit the matters to the Assessing Officer to consider it after the quantum appeals preferred by the assessee which are pending before this Court are decided and disposed of and thereafter to consider the same in accordance with law, it cannot be said that the learned Tribunal has committed any error. It is not in dispute that as such, the learned Tribunal has kept it open to consider the issue with respect to the penalty under Section 271 [1] (c) of the Act to be considered in accordance with law and on merits. No substantial question of law.
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