9911796707
TMI Blog2019 (3) TMI 1956X X X X Extracts X X X X X X X X Extracts X X X X ..... imposition and affirmation of penalty u/s 271(1)(c), therefore reference u/s 255(4) of the Act was made to the Hon ble President of ITAT for adjudication of the issues under consideration by Ld. Third Member [ 2019 (6) TMI 1283 - ITAT AMRITSAR] who decided the issues in favour of the assessee and directed the registry to list these appeals before the Division Bench for passing an order in confirm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1)(c) of the Income Tax Act, 1961 (hereinafter called as 'the Act'), was upheld. 2. The Members constituting the co-ordinate Bench passed the divergent orders qua imposition and affirmation of penalty u/s 271(1)(c), therefore reference u/s 255(4) of the Act was made to the Hon'ble President of ITAT for adjudication of the issues under consideration by Ld. Third Member who vide its order dated 06 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
