Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2019 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (6) TMI 1260 - HC - Income TaxPenalty u/s 271(1)(c) - in appeal against quantum addition ITAT has remitted the matter back to the original authority - HELD THAT:- In the light of the aforesaid trajectory pending writ petition, particularly the order of ITAT as well as the hearing in the instant case today before this Court impugned order dated 19.03.2019 is set aside. Respondent/original authority, shall first redo the assessment pursuant to the aforesaid remand order passed by ITAT in ITA No.2840/Chny/2018 dated 17.05.2019. Post assessment, in accordance with the remission made by the ITAT subject to outcome of the assessment proceedings before the respondent and obviously depending on the assessment, it is open to the respondent to initiate penalty proceedings afresh - writ petition is disposed off
|