The appeals are allowed for statistical purposes
Bench: Sri Rajpal Yadav & Sri Girish Agrawal
penalty proceeding initiated u/s 271(1)(c) of the Act. 2. First, we take ITA No. 216/GTY/2019. The assessee has raised the following grounds of appeal: “1) On the facts and in the circumstances of appellant's case the learned Commissioner of Income Tax (Appeals) [here in after referred to as ld. CIT(Appeals)] was not justified in confirming