TMI Blog2009 (1) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... of levy of penalty under section 271(1)(c) of the Act, would arise. - 65 of 2008 - - - Dated:- 12-1-2009 - DEEPAK VERMA and K. RAMANNA JJ. Aravind and Aravind Chauhan with M. V. Seshachala for the appellants. JUDGMENT The judgment of the court was delivered by 1. DEEPAK VERMA J. - Heard Sri Aravind and Aravind Chauhan, for Sri M. V. Seshachala, learned counsel for the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Commissioner of Income-tax (Appeals). 5. Learned counsel for the appellant contended that against the main order passed by the Tribunal, I. T. A. No. 1152 of 2006 is pending before this court. 6. However, we are of the opinion that the substantial question of law as projected in this appeal, which reads thus: "(i) Whether the appellate authorities were correct in setting aside the le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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