In the result, ITA No. 65/Agra/2017 is allowed, whereas ITA
Bench: Shri A. D. Jain
section 271C of the Act. Penalty of Rs. I.T.A Nos. 65& 66/Agra/2017 7 4,25,420/- is accordingly confirmed. Grounds no. 1 to 5 are dismissed. 7. In the result, the appeal is dismissed.” 6. Thus, as per the ld. CIT(A), the assessee did not produce any evidence that these occurred some error in the assessee’s software, caused