In the result, appeal filed by the assessee is allowed for statistical purposes
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
penalty order u/s 271(1)(c), it was independent advice given by our consultant who was recently appointed and so an appeal was filed by the secretary in the interest of the Appellant Trust. Appellant thought that it would not be proper to file the Appeal against scrutiny order without waiting for the result of interest waiver application. After being