73 and 6 # o/o 21.02.2011 Present: Ms. Rashmi Chopra, Advocate for the appellant. None for the respondent. (Common Order) + ITA No. 395/2011 along with ITA No. 172/2011 * With the consent of the parties, ITA No. 172/2011 is also taken on Board along with ITA No. 395/2011 This appeal arise out of penalty order passed by the Assessing Officer under Section 271(1)(c) of the Income Tax Act, leaving penalty of Rs.6,13,508/-. The Tribunal has set aside the penalty, inter alia, on the ground that in the quantum proceedings the addition itself was deleted. Against the order passed by the Tribunal in quantum proceedings, the Revenue has preferred ITA No. 172/2011. In that case also the tax effect is Rs.6,13,508/-. Since in both these appeals the tax effect is less than Rs.10 lacs, both these appeals are dismissed on this ground. A.K. SIKRI, J. M.L. MEHTA, J. FEBRUARY 21, 2011 AK. Digitally Signed By:AMULYA Certify that the digital file and physical file have been compared and the digital data is as per the physical file and no page is missing. Signature Not Verified