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TMI Blog2013 (2) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... re-compute the disallowance u/s.14A by applying Rule 8D the consequential order passed by the AO giving effect to such in-operative order of CIT(A), in has been rightly set aside by CIT(A). It is obvious that there can be only one proceeding for one case. When the AO is ceased of the matter for computing the disallowance u/s.14A, as per the order passed by the Tribunal, there can be no question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m proceedings and the appeal by the revenue against the penalty proceedings relate to assessment year 2004-05. Since all these appeals are based on similar facts and circumstances, we are therefore proceeding to dispose off them by this consolidated order for the sake of convenience. I.T.A. No.5903/M/11 and C.O. No.119/M/2012: 2. The revenue is aggrieved against the direction given by the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal vide its order dated 20.12.2010 in I.T.A. No.1911/M/2009 remitted the matter to the file of AO for computing the disallowance as per the judgment of the Hon ble Jurisdictional High Court in the case of Godrej Boyce Mfg Co. Ltd Vs DCIT (328 ITR 81). In the appeal against the order passed by the AO giving effect to the original CIT(A) s order, ld CIT(A) by the impugned order, deleted the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, there can be no question of continuing with any other proceedings. Accordingly, the appeal filed by the revenue is dismissed. 5. Ld A.R. was fair enough not to press the cross objection, which is only against disallowance u/s.14A of the Act. 6. In the result, appeal filed by revenue is dismissed and the cross objection filed by assessee is dismissed. I.T.A. No.5902/M/2011: 7. This app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. The Hon ble Supreme Court in the case of Mohd.Mohatram Farooqui vs CIT(SC) has restored the penalty to the AO where quantum has been restored for fresh computation. As ld CIT(A) has deleted the penalty instead of restoring the matter to the file of AO, we set aside the impugned order and remit the matter to the file of AO for considering the question of penalty afresh. 10. In the result, appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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