VARDHMAN AUTOMOBILES (P) LTD.,GURGAON vs. ITO, GURGAON

CORRIGENDUM The captioned appeal was disposed of vide order dated 21st May, 2020. However, some typographical errors have crept in. The following words appearing in 3rd and 4th line of paragraph 9 “……there is no merit in levy of penalty under section 271(1)(c) of the Act and the same is deleted.”, should be read as “…….there is no merit in levy of penalty u/s 271C of the Act and the same is deleted.”