Bench: Shri A. D. Jain & Dr. Mitha Lal Meena
2 I.T.A No. 205/Agra/2018 A.Y. 2012-13 I.T.A No. 203/Agra/2018 A.Y. 2012-13 I.T.A No. 204/Agra/2018 A.Y. 2013-14 I.T.A No. 205/Agra/2018 A.Y. 2012-13 “9.2 As regards grounds no. 4, 5, 6 and 7, it is observed that the appellant's objection to the levy of penalty under section 271C of the Act is that there existed a reasonable