2019 (5) TMI 1163

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..... rma For The Respondent : Mrs. A. V. Siva Kartikeya S. C. JUDGMENT: (per VRS,J) The Revenue has come up with the above appeal under Section 260A of the Income Tax Act, 1961 raising the following substantial questions of law. 1. In the facts and circumstances of the case, whether the Hon'ble Tribunal (ITAT) is correct in law in upholding the cancellation of penalty which was levied in term .....

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..... ikeya, learned counsel takes notice for the respondent. 3. The above appeal arises out of a common order passed by the Income Tax Appellate Tribunal in I.T.A. Nos.564 and 615 of 2014. This appeal arises out of I.T.A.No.615 of 2014. 4. As against I.T.A.No.564 of 2014, the Revenue came up with yet another appeal in I.T.T.A.No.29 of 2018. The same was dismissed by another bench of this Court on 1 .....

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