SMT. SARLA DEVI,ALIGARH vs. ITO WARD 1(1), ALIGARH
In the result, the appeal is allowed
ITA 70/AGR/2017[2007-08]Status: DisposedITAT Agra17 May 2018AY 2007-08
Bench: Shri A. D. Jain
Section 271Section 271(1)(c)Section 68Section 69Section 69C
delay in filing the appeal is condoned.
3. The following grounds have been raised:
“1. Because the Ld. CIT(A) has wrongly and illegally confirmed the penalty imposed by the Assessing Officer u/s 271(l)(c) of the I. T. Act.
2. Because the assessee duly discharged her onus of proving the cash credits to be genuine. The addition