Dismissing the appeal of the assessee the Court held that the order of Tribunal directing the CIT(A) to decide the issue on merit is held to be valid. (ITA No 52 of 2014 dt 4-2-2020) (AY.1997 -98)
Gangadhar Narsingas Agrawal (HUF) v. ACIT (2020) 188 DTR 119/ 317 CTR 138(Bom.)(HC)
S. 271(1)(c) : Penalty–Concealment–Order of Tribunal set aside the appeal to CIT(A) is held to be valid. [S. 254(1)]