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2023 (11) TMI 1199 - SC ORDERConstitutional Validity of New Provision 271(1B) - Initiation of Penalty Proceedings - Satisfaction of the AO - Retrospective Amendment by Finance Act, 2008 - appellant and respondent jointly submitted that this appeal has been rendered infructuous in view of the subsequent development namely that the penalty imposed under Section 271(1)(c) of the Income Tax Act, 1961 has been deleted and the said order has attained finality. Taking note of the said fact and also the order of this Court in the case of Union of India and Anr. vs. Ms. Madhushree Gupta [2023 (9) TMI 1046 - SC ORDER] the instant appeal is dismissed as having become infructuous.
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