In the result, both the appeal filed by the assessee are dismissed
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Penalty Proceedings initiated by the Ld AO u/s 271(l)(c ) are requested to be dropped in light of the fact that impugned ineligibility of such interest u/s 80P(1) is resulting from difference of opinion only. 8. That the appellant reserve the right to advance any other argument at the time of hearing of the appeal. Beside this