2019 (9) TMI 263

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..... AHMEDABAD] . Having regard to the fact that the ITAT had given relief to the assessee herein in the contempt proceedings, the Tribunal thought fit to delete the penalty. As further brought to our notice that the order passed by the Appellate Tribunal so far as the contempt proceedings is concerned, was a subject matter of challenge at the instance of the Revenue before this Court in [ 2019 (6 .....

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..... 2. The Revenue has proposed the following question of law:- Whether the Appellate Tribunal has erred in law and on facts in upholding the decision of CIT(A) deleting the penalty of ₹ 4,84,75,000/- levied under section 271(1) (c) of the Act? 3. The Tribunal took notice of the fact that the contempt proceedings came to be dropped by the ITAT in .....

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