Penalty u/s 271(1)(c), Income Tax

[Ravi Agarwal]

Expenses on foreign training expenses incurred on prospective employee who joined the company thereafter was disallowed u/s143(3) which was subsequently set aside u/s250 by commissioner(appeals) and same was disallowed by the tribunal. The assessee filed an appeal in High Court which was admitted on the substantial question of law and submitted the same to AO. In the meantime AO passed an order u/s271(1)(c) stating that since case will be barred by limitation (six month from date of order of tribunal)...passed an order imposing penalty.

Please advice relevant case laws for filing appeal against order u/s271(1)(c)