Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Mr. Gaurav Ajmera, Dcit, बनाम/ 38, Ram Mohalla, Central Circle 2, Ratlam Indore. Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Aglpa8863C Assessee By Shri Pawan Ved, Advocate & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.06.2023 Date Of Pronouncement 01.09.2023
234C. 5. The Ld. CIT(A) has erred in confirming initiation of penalty u/s 271AAB. 6. The appellant reserves the right to add, amend or alter any grounds of appeal as above.” 5. At the time of hearing, Ld. AR for assessee did not press/plead Ground No. 1, 5 and 6. Therefore, those grounds are dismissed as non- pressed