TMI Blog2018 (6) TMI 1400X X X X Extracts X X X X X X X X Extracts X X X X ..... otton & Ginning Factory and Others [2013 (7) TMI 620 - KARNATAKA HIGH COURT] merely because the assessee agreed for addition and accordingly assessment order was passed on the basis of this addition and when the assessee has paid the tax and the interest thereon in the absence of any material on record to show the concealment of income - it cannot be inferred that the said addition is on account o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 61 ['Act' for short], raising certain alleged substantial question of law arising from the Order of the learned Income Tax Appellate Tribunal dated 9.3.2017 passed in I.T.A.Nos.1618/Bang/2014 in The ITO v. Smt. Deepika for Assessment Year 2009-10, setting aside the penalty imposed on the Respondent-Assessee by the Assessing Authority. 2. Learned Counsel for the Revenue fairly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The cancellation of penalty by the Tribunal was justified. (ii) That the Tribunal was justified in holding that the entire penalty proceedings were vitiated on the ground that the notice issued was not in accordance with law. (iii) That the subject matter of the penalty proceedings was the order of the appellate authority and not the order passed by the Assessing Officer. Hence, the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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