JUDGMENT

Ramachandran Nair, J.

The connected appeals are filed by the revenue challenging the orders of the Tribunal, both issued in the block assessment appeal and in the appeal filed against penalty levied under Section 158BFA(2) of the Income Tax Act.

2. We have heard the Senior Standing Counsel appearing for the appellant and Sri.P.Balakrishnan, Advocate appearing for the respondent-assessee.

3. During the last hearing of the case, the department’s main challenge against the order of the Tribunal in the assessment appeal, that is against the Tribunal exceeding it's jurisdiction, was considered. The grievance of the department was that without raising any dispute against the assessment pertaining to the estimation of income made for various years in the first appeal, the ITA 425/2009 & 412/2009 2 Tribunal considered the appeal before it on those matters as if it is the first appeal and decided the appeal. We, therefore, directed the department to produce the grounds of appeal raised by the assessee before the Commissioner of Income Tax (Appeals). After going through the grounds of appeal filed by the assessee before the Commissioner of Income Tax (Appeals) and after considering the