Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)
271 (1)(d) should not be levied. 8. The ld. DR on the other hand supported the orders of the authorities below. 9. We have heard the rival submissions and perused the material available on record. It is an undisputed fact that the AO has passed the assessment order u/s