Income Tax Officer vs. M/s. Amaya Infrastructure Pvt. Ltd.
Case No: ITA No.5776/Mum/2025
Court: Income Tax Appellate Tribunal, ‘A’ Bench Mumbai
Date: 1/29/2026
Parties Involved
RespondentIncome Tax Officer
AppellantM/s. Amaya Infrastructure Pvt. Ltd.
Facts Summary
The present appeal has been preferred by the Revenue against the order dated 04.07.2025 passed by the National Faceless Appeal Centre, Delhi, whereby the learned Commissioner of Income Tax (Appeals) has deleted the penalty levied under section 271(1)(c) of the Income-tax Act, 1961, for the Assessment Year 2008-09. The Revenue raised the solitary ground that the Ld. CIT(A) has erred in deleting the penalty of Rs. 32,65,02,996/- without appreciating that the Revenue has filed an appeal before the …
Decision in favour of
Revenue
Legal Issues
- 1. Whether the Ld. CIT(A) has erred in deleting the penalty of Rs. 32,65,02,996/- without appreciating that the Revenue has filed an appeal before the Hon’ble Bombay High Court against the quantum and the same is pending?
Precedents Relied Upon
1 precedent cited in this judgement.