CIT (A) dismissed assessee’s appeal against imposition of penalty merely on ground that in quantum proceedings, additions had been confirmed. On appeal the Tribunal held that quantum proceedings and penalty proceedings are independent and distinct in nature; therefore, CIT (A) while deciding penalty appeal of assessee has to mention point for determination again as also reasons for levying penalty appeal was to be restored to re-decide same by giving reasons for decision in appellate order. (AY. 2009 10)