9911796707
TMI Blog2017 (5) TMI 1601X X X X Extracts X X X X X X X X Extracts X X X X ..... his Court are decided and disposed of and thereafter to consider the same in accordance with law, it cannot be said that the learned Tribunal has committed any error. It is not in dispute that as such, the learned Tribunal has kept it open to consider the issue with respect to the penalty under Section 271 [1] (c) of the Act to be considered in accordance with law and on merits. No substantial que ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereinafter referred to as, the Tribunal ] dated 23rd June 2016 passed in ITA Nos. 3252/Ahd/ 15; 3253/Ahd/15 and ITA 3254/Ahd/15 for Assessment Years 2007-2008; 2008-2009 and 2009-2010 respectively, by which the learned Tribunal has remitted the matters back to the Assessing Officer to consider the question with respect to penalty under Section 271 [1](c) of the Act, after quantum appeals pendi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uantum appeals preferred by the assessee are allowed, in that case, naturally there is no question of any penalty under Section 271 [1](c) of the Act. In case, the assessee loses before this Court and the aforesaid Tax Appeals are dismissed, in that case, the question with respect to penalty under Section 271 [1] (c) of the Act is required to be considered independently in accordance with law and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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