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2022 (7) TMI 1324 - AT - Income TaxRectification of mistake - Levying penalty u/s 271(1)(c) on bogus purchases - HELD THAT:- It is evident that there is apparent mistake on record in deciding the appeal of the Tribunal. The Tribunal has decided the appeal assuming the appeal against quantum addition [2021 (7) TMI 1382 - ITAT MUMBAI] whereas the appeal was against relief allowed on levying penalty u/s 271(1)(c) - Accordingly, we recall the order of the Tribunal and direct the Registry to fix the appeal in due course under intimation to the assessee. Miscellaneous Application filed by the Revenue is allowed.
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