2019 (3) TMI 361

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..... e disposal of the appeal in quantum assessment proceedings by the CIT(A). The assessee furnished a copy of the appellate order dt. 03-08-2018, passed in the quantum assessment proceedings as per which the appeal of the assessee is partly allowed. Accordingly, in the interest of natural justice, we are of the view that the issues contested in the present appeal requires re-examination at the end of .....

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..... 3. The assessment order in the present case was passed u/s. 143(3) of the Act on 23-12-2010. The assessee challenged the assessment order by filing the appeal before the Ld. CIT(A) and the First Appellate Authority disposed-of the appeal of the assessee on 03-08-2018. Before the receipt of the order of Ld. CIT(A), the AO has passed the impugned penalty order u/s. 271(1)(c) of the Act on 11-11- .....

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..... pported the order passed by the Ld. CIT(A). 6. Having heard the rival contentions, we are of the view that there is merit in the contentions of the assessee. We notice that the impugned penalty order as well as the appellate order has been passed by the tax authorities before the disposal of the appeal in quantum assessment proceedings by the Ld. CIT(A). The assessee furnished a copy of the app .....

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