TDS), Indore. The Assessee has raised following grounds of appeal in ITANos.194/Ind/2020: 1.That the Learned CIT(A) erred in confirming penalty levied uls 271 CA of the Income Tax Act amounting to Rs.15,88,428/-. That on the facts and in the circumstances of the case, the penalty levied is wrong, bad in law and is prayed to be deleted