Home Case Index All Cases Income Tax Income Tax + SCH Income Tax - 2023 (9) TMI SCH This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (9) TMI 1046 - SC ORDERLevy of Penalty - ITAT deleted the penalty in the remand back proceedings which was confirmed the HC - Satisfaction of the AO - Retrospective Amendment by Finance Act, 2008 - Constitutional validity of Section 271 (1B) - HELD THAT:- Delhi High Court had remanded the matter to the Income Tax Appellate Tribunal (ITAT) for fresh consideration in light of the judgment, which is impugned in this appeal. On remand, the ITAT, Delhi Bench-B, New Delhi granted relief to the respondent/Assessee by allowing her appeal. The said order was challenged by the Revenue [2013 (3) TMI 75 - DELHI HIGH COURT] before the Delhi High Court. The Division Bench of the Delhi High Court, however, dismissed the appeal. Hence, learned counsel for the respondent submitted that as far as the respondent/Assessee is concerned, the appeal filed by the appellants herein has been rendered infructuous and, therefore, an appropriate order may be made in this appeal. As appellant(s)/Union of India and Anr. did not contradict the aforesaid facts submitted by learned counsel for the respondent. He, however, submitted that questions of law, which arise in this appeal may be left open, to be agitated in other appropriate case. Having regard to the submissions of learned counsel for the respective parties, we dismiss this appeal insofar as only the present respondent/Assessee is concerned in view of the aforesaid developments. However, the questions of law, which arise in this appeal are left open, to be agitated by the appellants in any other appropriate case.
|