TMI Blog2017 (12) TMI 1697X X X X Extracts X X X X X X X X Extracts X X X X ..... ded in favour of the assessee which has affirmed the order of the ITAT [ 2015 (12) TMI 1805 - ITAT CHANDIGARH] . Accordingly, once the additions stand deleted, the Revenue s appeal in the peculiar facts and circumstances has no merit. - Decided against revenue - ITA No. 1092 & 1093/CHD/2017 A.Y.: 2006-07 & 2008-09 - - - Dated:- 13-12-2017 - Ms. Diva Singh And Shri B.R.R.Kumar, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of I.T. Act, 1961 for the Assessment Year 2006-07 at ₹ 31,76,8197-/₹ 1,45,18,829/- without examining the facts that quantum appeal of the Revenue against the order passed u/s 143(3) of I.T. Act, 1961 is pending before the Hon'ble Punjab and Haryana High Court. 3. The ld. AR inviting attention to the consolidated order passed by the ITAT in the quantum proceedings dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound raised by the Department itself. A perusal of the impugned order shows that the reason for quashing the penalty orders has been the fact that the issue has been decided in favour of the assessee vide order dated 22.01.2015 in ITA 200/2013 (O M) by the Hon'ble Punjab Haryana High Court which has affirmed the order of the ITAT. Accordingly, once the additions stand deleted, the Revenue s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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