2013 (7) TMI 772

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..... s is a delay condonation application filed by the applicant-Department seeking condonation of delay in preferring the review petition. The review petition arises out of our common order dated February 06, 2013 passed in Tax Appeal Nos.673 to 677 of 2012. By such order, we were pleased to dismiss the Revenue's appeals against the penalty order imposed by the Assessing Officer, but deleted by the hi .....

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..... on. We had after making a brief reference to the orders on record, including that of the Tribunal, upheld the Tribunal's view making following observations : 4. Having heard learned counsel for the Revenue, we have no reason to interfere. It appears that the receipt for which revenue intends to invoke the provisions of section 269SS or 269T as the case may be for imposing penalty under section 27 .....

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