2013 (11) TMI 975

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..... Dholaria,JJ. For the Appellant : Mrs. Mauna M. Bhatt, Advocate ORDER (Per : Honourable Mr. Justice M. R. Shah) 1.00. Being aggrieved by and dissatisfied with the impugned Judgement and Order dtd. 30/4/2013 passed by the learned Income Tax Appellate Tribunal (hereinafter referred to as the ITAT) passed in IT (SS) A.No.763/Ahd/2010 with respect to AY 2006-07, revenue has preferre .....

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..... came to be initiated, came to be set aside by the learned CIT(A), which has been confirmed by this Court in Tax Appeal Nos.444 and 445 of 2013. Consequently, when the addition has been set aside in the quantum appeal, as rightly observed by the learned ITAT, there is no question of levy of penalty under section 271(1)(c) of the Income Tax Act. Under the circumstances, we see no reason to interfere .....

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