HARISH CHANDRA BATRA,DEHRADUN vs. ITO, WARD- 1(3), DEHRADUN
In the result, the appeal of the assessee is allowed
ITA 4082/DEL/2017[2010-11]Status: DisposedITAT Dehradun22 Nov 2021AY 2010-11
Bench: Shri Amit Shukla & Dr. B.R.R. Kumar
For Appellant: Sh. Kapil Goyal, AdvFor Respondent: Sh. N.C. Upadhyay, Sr. DR
Section 271Section 271(1)(c)Section 274
capital gain. Consequent to the addition, penalty of Rs.7,00,000 u/s 271(1)(c) has been levied by the AO.
3. We find that the page no. 11, the Assessing Officer has mentioned that “issue penalty notice u/s 271(1)(c).”
4. We also find that the para no. 5 of the penalty order dated10.02.2015 reads as under