SANGAM ALMIRAH PRIVATE LIMITED,MUZAFFARPUR vs. NFAC, DELHI

In the result, the appeal filed by the assessee is allowed

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

8) of the Act for the year under consideration amounting to Rs. 1,95,748/- is hereby confirmed. 5.4. In view of the facts discussed above, the contentions of the appellant are rejected and the action of the AO levying penalty of Rs. 1,95,748/- u/s 270A of the Act is hereby confirmed. Accordingly Ground Nos.1 to 6 raised

SAWITA SHAH,PURNIA vs. ITO, WARD-3(1), PURNIA

In the result, the appeal filed by the assessee is allowed for statistical purposes