In the result, the respective appeals and stay applications are disposed off in light of aforesaid directions
Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)
penalty proceedings u/s 271(l)(c) in respect of income enhanced by him in the appellate order. 9. That the appellant craves leave for any addition, deletion or amendment in the grounds of appeal on or before the disposal of the same.” 3. During the course of hearing, the ld AR submitted that the assessee firm has also moved