In the result appeal of the assessee pertaining to Assessment

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Years 2007-08 Shri Akhilesh Kumar Ito-1(2), Gupta, Bhopal Plot No.162, Shop G, Ashirvad Complex, Zone-!, M.P. Nagar, Bhopal (Appellant) (Respondent ) Pan No.Aenpg0415N Revenue By Shri K.C. Selvamani, Sr.Dr Assessee By Shri S.S. Solanki, Ca Date Of Hearing 07.01.2019 Date Of Pronouncement 10.01.2019 O R D E R

260/- and is liable for penalty u/s 271(1)(c) of the Income Tax Act,1961". 7. He further submitted that even at the time of imposition of Akhilesh Kumar Gupta penalty, the AO was not sure as to on which limb penalty is to be imposed. On this count only the penalty order is liable to be quashed