2018 (8) TMI 1925

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..... respect to the same land. It is reported that the decision of the Tribunal has been confirmed by the Division Bench of this Court in AMBALAL SARABHAI ENTERPRISE LTD [ 2018 (3) TMI 1838 - GUJARAT HIGH COURT] and allied matters. Under the circumstances, the issues raised are concluded against the Department. No substantial questions of law arise in this Appeal. - R/TAX Appeal No. 977 Of 2018 - .....

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..... mposition of penalty and without considering that the penalty was supported by Explanation 1 to section 271(1)(c)? (b) Whether on the facts and in circumstances of the case, the learned ITAT has erred in law and on facts, in deleting the penalty levied u/s. 271(1)(c) of the Income Tax Act by mechanically following the decision in another case, and without appreciating the facts discussed .....

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