In the result, both the appeals ITA No
Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh
disallowed Rs.2,00,000/- u/s. 80C & 80D of the Act. Penalty proceedings u/s. 271AAC(1) of the Act were also initiated against the assessee. 4. Aggrieved, assessee preferred first appeal before Ld. CIT(Appeals). Learned CIT(Appeals) found that the appellant assessee is a salaried person and was working as Executive Engineer of EDD-II, Ghazipur(PVVNL