The appeal stands allowed
Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)
penalty u/s 271(1)(c) of the Act on the addition of Rs. 6,37,200/- confirmed by him in quantum proceedings. 2. The appellant craves to alter, amend and modify any ground of appeal. 3. Necessary cost be awarded to the assessee. 3. Since both the appeals are of the same assessee and related to same assessment year