GURMELO DEVI,JAGADHARI vs. INCOME TAX OFFICER, YUMNANAGAR

In the result, the appeal of the Assessee is allowed for statistical purposes

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

4. That Ld. ITO has wrongly initiated penalty pro ceedings u/s 271(1)(c), 271(1)(b) AND 271F o f the Income Tax A ct,1961. 5. The Assessee reserves the right to amend, alter , add, and withdraw any ground of appeal. 5. The facts of the case, in brief, are that the assessment was reopened under Section