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

In the result, the appeal is allowed

Bench: Shri A. D. Jain

section 271(l)(c). Ld. CIT(A) has legally erred in confirming the penalty ignoring the fact that the Assessing Officer has not specifically mentioned whether Explanation 1 (A) is applicable or Explanation 1(B). Penalty u/s 271(1)(c) cannot be imposed by simply referring to Explanation 1. 6. Because even otherwise neither Explanation 1(A) is applicable

K P ENTERPRISES,ETAWAH vs. ASSISTANT COMMISSIONER OF INCOME TAX , FIROZABAD

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