The appeal of the assessee is ALLOWED
Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 018/Nag/2023 निर्धारण वषा / Assessment Year : 2017-18 Beantkaur Avtarsingh Juneja Hp Petrol Pump, Dosar Bhavan, C. A. Road, Nagpur-440002. Pan: Aflpj2956E . . . . . . . अपीलार्थी / Appellant
160 ITR 613 (Patna) and ‘CIT Vs Mussadilal Ram Bharose’ [1987] 165 ITR 14 [Equi: 30 Taxman 546H]. ITAT-Nagpur Page 2 of 6 Beantkaur Avtarsingh Juneja Vs ITO. 2.4 Still aggrieved by the aforestated imposition of penalty the appellant assessee set-up this appeal on a solitary ground that the appellate authority erred in law and facts & circumstance