SMT. SARLA DEVI,ALIGARH vs. ITO WARD 1(1), ALIGARH

In the result, the appeal is allowed

Bench: Shri A. D. Jain

section 271(1)(c) of the Act, 1961 and I therefore, I.T.A No. 70/Agra/2017 7 hold him – sic her – liable for penalty u/s 271(1) (c) of the Act accordingly’. In the impugned order, the levy of penalty has been confirmed by holding (impugned order, page 18) as follows: “On the basis of all the above case laws, which include

MS/ BHOLE BABA MILK FOOD INDUSTRIES,AGRA vs. THE A.C.I.T.,CIRCLE-4(1), AGRA

In the result, the appeal filed by the assessee, is allowed