TMI Blog2019 (3) TMI 1956X X X X Extracts X X X X X X X X Extracts X X X X ..... he Hon ble President of ITAT for adjudication of the issues under consideration by Ld. Third Member [ 2019 (6) TMI 1283 - ITAT AMRITSAR] who decided the issues in favour of the assessee and directed the registry to list these appeals before the Division Bench for passing an order in confirmity with the majority view (kindly refer para no. 9 to 12 of the order) . As per section 255(4) of the Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1961 (hereinafter called as the Act ), was upheld. 2. The Members constituting the co-ordinate Bench passed the divergent orders qua imposition and affirmation of penalty u/s 271(1)(c), therefore reference u/s 255(4) of the Act was made to the Hon ble President of ITAT for adjudication of the issues under consideration by Ld. Third Member who vide its order dated 06.02.2019 decided the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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