SHRI SATYAPAL LUTHRA ,SEONI vs. INCOME TAX OFFICER WARD, SEONI

ORDER Per Sanjay Arora, AM These are two Appeals by the Assessee agitating two separate Orders by the Commissioner of Income Tax (Appeals)-1, Jabalpur (‘CIT(A)’ for short) of even date, i.e., 27/6/2018, dismissing the assessee’s appeals contesting the levy of penalty under sections 271(1)(c) and 271B of the Income Tax Act, 1961 ('the Act' hereinafter) for the Assessment Year (AY) 2010-11. The issues arising from the same set of facts, the appeals were posted for hearing together.