DCIT, CIRCLE 22(2), NEW DELHI, NEW DELHI vs. SAHIL VACHANI, DELHI

Appeal of the Revenue stands dismissed

Bench: Shri Mahavir Singh, Vice Presdient (), Shri Vikas Awasthy& Shriavdhesh Kumar Mishraआअसं.2604/िद"ी/2023(िन.व. 2016-17)

section 54F of the Act? (v) Whether the Tribunal can change the limb of penalty to “concealment of income”, when the AO has invoked the limb of “furnishing inaccurate particulars of income” at the time of recording satisfaction for levy of penalty u/s. 271(1)(c) of the Act? 3

A2Z INFRA ENGINEERING LIMITED,GURGAON vs. CCIT- CENTRAL CIRCLE-2, FARIDABAD

In the result, the appeal of the assessee is allowed