2004 (5) TMI 582

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..... revenue is directed to see that the Court fee on the second appeal for the other year is deposited. The Registry is directed to give a separate number for the other appeal. Both the appeals are being disposed of by a common order. 2. In these appeals, the following question is raised for adjudication :- Whether the Tribunal was correct in law in holding that the penalties imposed under se .....

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..... an v. Union of India [2001] 252 ITR 4711 (Delhi), the court considered these aspects. We have already examined this in ITA 17/2003 and other matters decided this morning session and, considering these aspects, we are of the opinion that as no question of law arises in the present case the appeals are required to be dismissed. It is made clear that in the appeals, the Court has examined only the qu .....

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