In the result, all the four appeals are allowed for statistical purposes
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
penalty imposed by the ld. Assessing Officer u/s 271(1)(c) vide his order dated 13th September, 2022 passed in both these assessment years. These orders have been upheld by the ld. CIT(Appeals) vide his orders dated 23.04.2024 and 24.04.2024 passed in A.Ys. 2014- 15 and 2015-16 respectively. 3. We take quantum appeals first. The grounds of appeal