YOGENDER MOHAN RUSTAGI,DELHI vs. ACIT, CENTRAL CIRCLE 28, DELHI

In the result, the appeal of the assessee is allowed

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2017-18 Yogender Mohan Rustagi Vs Acit Central Circle -28 548/549 Katra Ishwar Bhawan Delhi Khari Baoli Delhi-110006 Pan No. Agupr9629J (Appellant) (Respondent)

271A A B (3) of the Act. In the notice issued to the assessee there is no mention about the various conditions provided u/s 271AAB of the Act relating to levy of penalty @10% or @ 20% or @ 30% as the case may be. Nothing has been specified in the notice about clause a, b and c of section 271ABB

NAMITA TIWARI,MUMBAI vs. ITO, WARD 2(1), FARIDABAD

In the result, appeal of the assessee is allowed