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2022 (6) TMI 508 - AT - Income TaxLevy of penalty on additions of admitted amount during assessment proceedings - CIT(A) deleted the penalty - Company has already liquidated - Penalty in respect of Redemption premium received by the assessee company, which was disclosed assessee company during the scrutiny proceedings after the issue of notice u/s 143(2) - HELD THAT:- When the respondent company has already gone into liquidation vide order dated (supra) and is no more in existence the present appeal filed by the Revenue is not maintainable in the present format as liquidator has not come up before the Tribunal despite numerous notices to file the amended form 36A in the present appeal. So in these circumstances present appeal is not maintainable in the present format.
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