2006 (9) TMI 175

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..... ssion in these appeals: Tax Appeals Nos.494 & 497 of 2006: "Whether on the facts and circumstances of the case and in law the Appellate Tribunal is right in deleting the penalty levied under section 271C of the Income-tax Act being consequence of order under section 201(1) of the Income-tax Act 1961, at even though the penalty proceedings are separate proceedings? Tax Appeals Nos: "(a)Whether .....

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..... 05 and this Court vide order dated 21.02.2006 has dismissed the appeals. 3. Considering the submissions and following the aforesaid order dated 21.02.2006 in Tax Appeals Nos.1043 and 1044 of 2005, (CIT v. Girnar Food and Beverage P. Ltd. [2008] 306 ITR 23 (Guj), we find that no substantial question of law does arise in these appeals. 4. Consequently, all these appeals stand dismissed.
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