Bench: The Cit(A)(Central), Gurgaon. The Ld. Cit(A) Vide Order, Dated 26.04.2019 Sustained The Penalty Of Rs. 1,58,68,413/-, Against That Order, The Assessee Has Filed This Appeal Before The 2
penalty imposed u/s 271AAA of the Act from Rs.2,85,65,300/- to Rs.12,51,641/- despite the fact that the assesse had failed to comply with the condition mentioned in clause iii) of section 271 AAA (2) of the Income Tax Act, 1961. 3. Whether on the facts & in the circumstances of the case, the order