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The Commissioner of Income Tax-IV Pune Versus Honeywell Automation India Ltd.

2016 (7) TMI 56 - BOMBAY HIGH COURT

Penalty levied u/s 271(1)(c) - excessive claim u/s 10A - Held that:- As in quantum proceedings, the respondent assessee had succeeded and the Tribunal by an order [2012 (6) TMI 622 - ITAT PUNE ] set aside the disallowance on account of partial denial .....

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oceedings [2014 (9) TMI 1060 - BOMBAY HIGH COURT] were dismissed by the order of HC the penalty proceedings at this stage are unsustainable - Decided in favour of assessee - Income Tax Appeal No. 54 of 2014 - Dated:- 20-6-2016 - M. S. Sanklecha And A .....

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ppellate Tribunal (the Tribunal). This appeal relates to A.Y. 2002-03. 2. The Revenue has urged following question of law for our consideration : (i) Whether in the facts and circumstances of the case and in law, the Tribunal has erred in deleting th .....

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of the Tribunal allowed the respondent assessee's appeal against imposition of penalty under Section 271(1)(c) of the Act. This was on account of the fact that in quantum proceedings, the respondent assessee had succeeded and the Tribunal by an o .....

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