In the result, the appeal filed by the assessee is allowed
Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra
273B of the Act, no penalty can be levied.” Page 3 of 22 I.T.A. Nos.: 1925 & 1947/KOL/2024 Assessment Year: 2015-16 N C Shaw and Co Beverages Private Limited. The above grounds and sub-grounds rooms are without prejudice to each other. The Appellant craves leave to alter, amend or withdraw all or any objections herein or add any further