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 271(1)(c). That is clearly not the intendment of the Legislature. [Emphasized by us] 7. Thus, in facts of the case and in light of the decision of Hon’ble Apex Court, we find no infirmity in the order of First Appellate Authority in deleting levy of penalty u/s. 271(1)(c) of the Act. Ergo, the impugned

DCIT CC-2 , FARIDABAD vs. A2Z MAINTENANCE AND ENGINEERING SERVICES LTD., GURGAON

In the result, the appeal of the assessee is allowed