Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Year: 2010-11
Penalty proceedings u/s 271(1)(c); the proceedings so initiated needs to be dropped; 7. For that the appellant craves leave to add, to modify/alter, to withdraw any ground/s of appeal before or at the time of hearing. 9. Brief facts of the case as evident from the record are that the assessee had e-filed the return of income