2019 (2) TMI 372

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..... ANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. Aforesaid appeal by revenue for Assessment Year [AY] 2009-10 contest the order of Ld. Commissioner of Income-Tax (Appeals)-22, Mumbai, [CIT(A)], Appeal No. CIT(A)-22/IT/315/2015-16 dated 19/09/2017 qua deletion of penalty u/s 271(1)(c) for Rs. 30.82 Lacs as levied by Ld. Assessing Officer vide penalty order dated 29/03/2015. 2. Facts in brief are that t .....

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..... justified the stand of Ld. AO in imposing the penalty, yet the fact that the quantum addition has been deleted by the Tribunal, remain uncontroverted. Nothing has been brought on record to suggest that the aforesaid ruling has ever been over-ruled by any competent judicial authority. This being the case, no interference is called for in the impugned order. 5. The appeal stands dismissed. Order .....

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