Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena
Penalty proceedings u/s 271(1)© of the I.T. Act, 1961 are initiated for filing inaccurate particulars of income.” 10. The assessee preferred an appeal before the ld. CIT(A). The ld. CIT(A) vide order dated 10.02.2014 has allowed the appeal of the assessee in ITA No. 124/Agr/2014 and have deleted the addition in respect of ground no.1, the paragraphs