In the result the appeal of the assessee is allowed
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
section 27l. (BRIJ LAL) Income Tax Officer Ward-II(4), Abohar 3. The ld. DR vehemently argued and relied on the order of the ld. CIT(A). The ld. DR further mentioned that in the assessment order passed u/s 143(3) dated 17.02.2016 by the ld. AO. The ld. AO specifically mentioned that the penalty proceedings u/s 271