Gujarat H.C : Where AA had imposed penalty upon assessee and AC had dismissed appeal of assessee on ground that it had not deposited amount of pre deposit and Tribunal having found that assessee had deposited pre deposit amount decided penalty issue on merits, Tribunal had no jurisdiction to decide penalty issue on merits by itself

High Court Of Gujarat State of Gujarat Vs. Hitarth Corporation Section 107 Akil Kureshi And B.N. Karia, Jj. Tax Appeal Nos. 836 & 837 Of 2017 Civil Application (Oj) Nos. 738 & 739 Of 2017 February 15, 2018 ORDER Akil Kureshi, J. – These appeals arise in common background. We may record facts from Tax…

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