Penalty- s.271(1)(c)- debatable issue.

[rajul5234]

Tax Appeal 361 /2014. Dt. 17/6/14. Micro inks. Guj. H.C.

Guj. H.C. deleted penalty on debatable issues on interpretation though quantum appeal of revenue is admitted and tribunal deleted penalty simply as a consequence of granting relief in quantum proceedings.

R. K. Patel