Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
Penalty proceedings u/s 271(1)(c) of the I.T. Act were initiated along with the assessment order dated 28.12.2017, for concealing the particulars of income. 6. Aggrieved from the order of Assessing Officer, the assessee preferred an appeal before the ld. CIT(A)/NFAC. Apropos to the grounds so raised the ld. CIT(A)/NFAC dismissed the legal ground