In the result, appeal filed by the assessee for the A
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
delay is hereby condoned. Now we proceed to dispose off the appeals filed by the assessee on merit. 3. The only issue involved in all the years under consideration is, whether or not the Assessing Officer was justified in levying penalty under section 271(1)(c) of the Act. 4. Since all these appeals pertain to the same assessee involving