TMI Blog2019 (10) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocates. ORDER C.M. No. 20914/2019 Exemption allowed, subject to all just exceptions. The application stands disposed of. ITA 445/2019 and C.M. No. 20913/2019 The Revenue has preferred the present appeal to assail the order dated 14.08.2018 passed by the Income Tax Appellate Tribunal Delhi Bench: 'F', New Delhi in ITA No. 6596/Del/2016 preferred by the Revenue in relation to the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been partially upheld by the CIT (A), would not confer the ground to initiate proceedings under Section 271(1)(c) of the Act of imposition of penalty, unless it is found that there is concealment of material facts, or furnishing of inaccurate particulars.
We do not find any question of law arising in the present case since the entire issue is factual. Dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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