PRATEEK GUPTA,GHAZIABAD vs. PR, CIT, GHAZIABAD

In the result, the appeal of the assessee is allowed

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2015-16 Prateek Gupta, Vs. Pr. Cit 152, Chanderpuri, Ghaziabad Ghaziabad, Uttar Pradesh 201001 Pan Atbpg8602J (Appellant) (Respondent)

penalty proceedings u/s 271(l)(c) of the Income Tax Act, 1961. 3(i) That on facts and circumstances of the case, the Ld. CIT was not justified in directing the assessing officer to re-compute tax liability in accordance with section 115BBE of the Act even though the computation of tax in the assessment order is neither erroneous