Bench: Shri Manomohan Das & Shri Rakesh Mishra
270A of Rs.2,32,362/- 2. The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the time of hearing of Appeal. ITA No. 223/GTY/2024: 1. For that under the facts & circumstances of the case learned A.O. is not justified in levying penalty u/s 271AAC(1) of Rs.21,39.825/-. I.T.A