DILEEP KUMAR OJHA,SITAPUR vs. NFAC DELHI, DELHI

In the result, these appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Sudhhanshu Srivastava & Shri Anadee Nath Misshra

section 234A, 234B and 243C of the of the 1.T. Act 1961. 8. On the basis of facts and circumstances of the case, Ld. Authorities below have erred both in law as well as on facts in initiating the penalty u/s 271(1)(c) . 9. The assessee reserves the right to add, amend and delete any of the above