THE COMMISSIONER OF INCOME TAX GULBARGA vs. M/S MANJUNATHA COTTON AND GINNING FACTORY

The appeals are dismissed

Bench: ARAVIND KUMAR,N.KUMAR

11. Acting on the said finding recorded by the Appellate Authority, the Assessing Authority in the penalty proceedings initiated under Section 271(1) (c) of the Act 21 initially on the basis of the assessment order passed by him proceeded with the same proceedings and imposed the penalty on the basis of the order of the Appellate Authority. Aggrieved

THE COMMISSIONER OF INCOME TAX vs. M/S BPL SANYO FINANCE LTD

In the result, the appeal filed by the revenue is

The Tribunal Was Arising From The Order Dated 4Th June 2004 Passed By The Commissioner Of Income Tax (Appeals) Bangalore (For Short “The