In the result, all the appeals of the assessee are allowed and all the appeals of the\nrevenue stand dismissed
271A, 271AAA, 271AAB and 271AAC etc. where the legislature has used the word\n\"may\" stated that the Assessing Officer may impose or forward penalty meaning thereby that\nlegislature has given a discretion to the Assessing Officer. The Ld. AR, therefore, prayed that\nthe literal rule of interpretation has to be followed for interpretation of the provisions of the\nAct