Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2019 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 628 - MADRAS HIGH COURTPenalty u/s 271(1)(c) - quantum addition proceedings remitted back - HELD THAT:- No substantial question of law arises in the present case for consideration by this Court under Section 260A of the Act since the matter has been remitted to the Assessing Officer for re-consideration on the issue of additions made by the Assessing Authority and the penalty under Section 271(1)(c) is a consequential issue it can be considered after a decision is arrived on the issue of additions, the present Appeal is premature one and the Assessee is free to move the Assessing Authority in pursuance of the direction of the Tribunal. Therefore, we are of the considered opinion that no substantial question of law requires our consideration. - Decided against assessee
|