2012 (2) TMI 517

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..... mony, Accountant Member : This appeal is filed by the Revenue, aggrieved with the order of the ld. CIT(Appeals)-XV, Ahmedabad in Appeal No.CIT(A)/XV/ITO/9(4)/15/10- 11 dated 13.09.2011 for the assessment year 2005-2006 passed under section 250 r.w.s.271(1)(c) of the I.T. Act, 1961. 2. The Revenue has raised the following grounds in its appeal. 1. The Ld. Commissioner of Income-tax (Appea .....

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..... unal in the quantum appeal had restored the matter back to the file of the ld. CIT(A) for deciding the issue afresh. In such circumstances, we are of the considered view that the penalty order should be considered in the light of the quantum appeal decided by the ld. CIT(A). For this reason, we set aside the order of the ld. CIT(A) dated 13.09.2011 and restore the matter back to the file of the ld .....

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