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TMI Blog2020 (1) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... on the same issue contested in the present Misc. Application filed by the Revenue. Therefore, the Misc. Application does not survive. Besides this reason, the Revenue is also seeking review of the order [ 2019 (4) TMI 1029 - ITAT DELHI] which is beyond the scope of Section 254 of Income Tax Act, 1961. There is no mistake apparent from the record. - M.A NO. 698/Del/2019 In I.T.A. No. 4818/DEL/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce the assessee had already filed its original return u/s 139(1) before the search date, therefore, A.Y. 2010-11 is not a specified year as per the definition of section 271AAA of the Act. Therefore, the Ld. DR submitted that penalty u/s 271AAA of the Act is not applicable in A.Y. 2010-11 and levying penalty u/s 271(1)(c) of the Act would be rightly applicable in this case. Therefore, initiation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Revenue, on the same issue contested in the present Misc. Application filed by the Revenue. Therefore, the Misc. Application does not survive. Besides this reason, the Revenue is also seeking review of the order dated 16.04.2019 which is beyond the scope of Section 254 of Income Tax Act, 1961. There is no mistake apparent from the record. Therefore, this Misc. Application ..... X X X X Extracts X X X X X X X X Extracts X X X X
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