TMI Blog2017 (1) TMI 1414X X X X Extracts X X X X X X X X Extracts X X X X ..... ecorded by the Commissioner (Appeal) and the Tribunal, they came to the conclusion that when an appeal involving a substantial question of law was pending consideration before the High Court, the addition became a debatable one and when the addition was debatable and subjudice before the Appellate Authority, penalty under Section 271(1)(c) could not be levied as the admission of appeal and the sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deration, no error has been committed nor any substantial question of law arises warranting consideration. - ITA No. 89/2016, ITA No. 90/2016, ITA No. 93/2016, ITA No. 95/2016 - - - Dated:- 11-1-2017 - Rajendra Menon (ACJ) And Anjuli Palo, JJ. For the Appellants : Sanjay Lal, Learned Counsel For the Respondent : -- JUDGMENT These are Revenue's Appeal under Section 260-A o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate Authorities and the Tribunal. Challenging the disallowance, appeals were filed by respondent assessee under Section 260-A of the Income Tax Act in the High Court. Substantial questions of law were framed and the appeals after admission were pending consideration before the Appellate forum. In the meanwhile, as proceedings for imposing penalty were initiated under the provisions of Section 27 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen an appeal involving a substantial question of law was pending consideration before the High Court, the addition became a debatable one and when the addition was debatable and subjudice before the Appellate Authority, penalty under Section 271(1)(c) of the Income Tax Act could not be levied as the admission of appeal and the substantial question of law framed credence to the bonafide of the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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