2014 (9) TMI 1104

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..... ome, we are of the view that the learned Tribunal was justified in passing the order under challenge. Therefore, the application and appeal are dismissed.- Decided against revenue - G.A.No. 2682 of 2014, ITAT 129 of 2014 - - - Dated:- 10-9-2014 - THE HON'BLE JUSTICE SOUMITRA PAL AND THE HON'BLE JUSTICE DEBANGSU BASAK For appellant/revenue : Mr.P.Dhudhoria,Advocate ORDER .....

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..... ? b) Whether on the facts and in the circumstances of the case the Learned Income Tax Appellate Tribunal, C Bench, Kolkata erred in facts and law by holding that the interest free advances and the penalty u/s.271(1)(c) of the Income Tax Act, 1961 for concealment of income or furnishing of inaccurate particulars of income, in any case, cannot be levied while the assessee has not discharged th .....

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..... fficer and not filed an appeal before the CIT(A) ? e) Whether on the facts and in the circumstances of the case the Learned Income Tax Appellate Tribunal, C Bench Kolkata erred in law in upholding the order of CIT(A) XXXVI without considering the fact that the assessee failed to furnish the documents in the penalty proceedings wherein it could substantiate its claim ? f) Whether the impugn .....

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