Appeals of the assessee are allowed mutatis mutandis
Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember
Section 271(1)(c) of the Act. The said penalty order is hereinafter referred to as the “impugned penalty order of Ld. A.O.” 2.15 That the assessee being aggrieved by the aforesaid “impugned penalty order of Ld. A.O” preferred an appeal before Ld. CIT(A) who by “impugned order dated 28.06.2024” reduced the penalty amount u/s 271