Once the assessee has succeeded on quantum issue in preceding ...
Winning on Quantum Issue Previously Doesn't Justify Penalty Without Separate Appeal in Current Year.
September 17, 2016
Case Laws Income Tax AT
Once the assessee has succeeded on quantum issue in preceding assessment year, the mere fact that he has not preferred any separate appeal in the impugned assessment year is not to be taken as the sole reason for confirming the penalty in question - AT
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