In the result, the quantum appeal in ITA No
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
271 (1)(c) is otherwise not sustainable as no specific charge as to whether the penalty have been levied for concealment of income or for furnishing inaccurate particulars of income have been established. 5. That the appellant craves leave to add, amend, alter, any ground of grounds of appeal during the course of hearing.” 3. The assessee has raised