Bench: Shri Shamim Yahya & Shri Anubhav Sharma[Assessment Year: 2009-10]
271B. The penalty may kindly be deleted.” 3. Brief facts of the case are that, the assessee was engaged in the trading business of sale and purchase of POTATO during the year consideration. On the basis of information about cash deposit of more than 10 lakhs in Bank A/c, this case was reopened by issue of notice