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2019 (3) TMI 361 - AT - Income TaxPenalty u/s. 271(1)(c) - extended time limit for passing the impugned penalty order when the assessment order is the subject matter of appeal before the CIT(A) - HELD THAT:- The impugned penalty order as well as the appellate order has been passed by the tax authorities before the disposal of the appeal in quantum assessment proceedings by the CIT(A). The assessee furnished a copy of the appellate order dt. 03-08-2018, passed in the quantum assessment proceedings as per which the appeal of the assessee is partly allowed. Accordingly, in the interest of natural justice, we are of the view that the issues contested in the present appeal requires re-examination at the end of the AO by duly considering the appellate order passed in the quantum assessment proceedings - restore all the issues to the file of AO for examining afresh - decided in favour of assessee for statistical purposes.
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