2018 (2) TMI 1991

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..... For the Respondent : Mr. Arvind Pinto ORDER P.C. 1. Heard. These two appeals relate to Assessment Year 2002-03 and 2003-04. 2. Admit on the following identical reframed substantial questions of law which alone are pressed : (i) Whether on the facts and circumstances of the case, the Tribunal was justified in upholding the imposition of penalty under Section 271(1)(c) of the Act with referen .....

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..... rged at any time i.e. even before the appeal Court for the first time, particularly when it requires no investigation into facts. Thus, we have admitted question no.(ii) for consideration. 4. Registry is directed to communicate a copy of this order to the Tribunal. This would enable the Tribunal to keep the papers and proceedings relating to the present appeal available, to be produced when sough .....

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