In the result, the appeal of the assessee is partly allowed and the
Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year : 2010-11
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 or otherwise, the above grounds of appeal, either before