AdvertisementPCIT Vs Associated Mining Company (Karnataka High Court) The Revenue appealed under Section 260A of the Income Tax Act against the ITAT order dated 14.05.2019 relating to Assessment Year 2008-09. The assessment orders had been passed under Sections 153A read with 144, and penalty proceedings under Section 271(1)(c) were initiated based on additions made in the assessments. The CIT(A) deleted the penalty, and the Revenue’s appeal before the ITAT was dismissed solely because the ITAT had earlier quashed the assessment orders. Before the High Court, the Revenue submitted that the ITAT order...