Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year : 2010-11
section 271(1)© The learned JCIT has erred in initiating penalty proceedings u/s. 271(1)© of the Act. Relief 6 & 185/Coch/2015 12. The Assessee prays that the Assessing Officer be directed to grant all such relief arising from the proceeding grounds as also all relief consequential thereof. The Appellant craves leave to add to or alter, by deletion, substitution, modification