Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 271 (1) (c) having disappeared with the deletion by the I.T.A. Nos.23 to 28/Asr/2022 6 Assessment Years: 2008-09 to 2013-14 CIT (A) of the addition made by the AO, the latter continued with the penalty proceedings and imposed the penalty as noted above. This was set aside by the CIT (A). The Revenue then went in appeal