TMI Blog2017 (8) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... ing aside the order of penalty. The order of the Tribunal allowing the appeal and deleting penalty under Section 271(1)(c) has become final. The assessing officer did not have any jurisdiction to again commence the penalty proceedings on the basis of same additional income for which penalty proceedings were already set aside. The Commissioner appeals has also discussed the said aspect so also the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned counsel for the appellant submits that the Tribunal had earlier allowed the quantum appeal and also deleted the penalty. The revenue filed an appeal before this Court against the quantum proceedings. This Court allowed the appeal of the revenue. Thereafter, the assessing officer has again taken up the penalty proceedings by giving opportunity to the respondent-assessee and thereafter imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting penalty. The appeal filed by the revenue against the order of the Tribunal allowing the quantum of appeal was allowed. This Court made following observations: Counsel appearing on behalf of the assessee has stated that with a view to resolving the entire issue the assessee accepts the addition which been made by the Assessing Officer for Assessment Year 200102 reserving the right of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. It is not disputed that the revenue did not file appeal against the order of the Tribunal setting aside the order of penalty. The order of the Tribunal allowing the appeal and deleting penalty under Section 271(1)(c) has become final. The assessing officer did not have any jurisdiction to again commence the penalty proceedings on the basis of same additional income for which penalty proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X
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