ACIT-2(1), UJJAIN, UJJAIN vs. M/S RUCHI J OIL PVT. LTD,, MUMBAI

In the result, Revenue’s appeal ITANo

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year: 2014-15

273B r.w. section 271AA, was rightly quashed by the Hon’ble CIT(A). 7. We have heard rival contentions and perused the records placed before us and carefully gone through decisions referred and relied by the Ld. counsel for the assessee. The revenue’s sole grievance is that ld. CIT(A) erred in deleting the penalty levied u/s 271AA

RVR TECHNOLOGIES LTD.,MANDIDEEP vs. ACIT-3(1), BHOPAL

In the result, appeal for A