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.’ 7. Thus, in facts of the case and in light of the decision of the 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 order

DCIT-CENTRAL CIRCLE-2, FARIDABAD vs. A2Z INFRA ENGINEERS LTD., GURGAON

In the result, the appeal of the assessee is allowed