THE PRINCIPAL COMMISSIONER OF INCOME TAX FARIDABAD vs. M/S PIYUSH COLONIZERS LTD.
The appeal is dismissed
ITA/300/2019HC Punjab & Haryana10 Feb 2020
Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN
Section 260ASection 271(1)(c)
2]
specifying what was wrong with Assessing Officer's order
as of why penalty was not leviable in this case?
(ii) Ld. CIT (A) and Ld. ITAT has erred on facts and in the
law in deleting the penalty levied by the AO u/s 271(1)(c)
of the Income Tax Act, 1961 without appreciating the fact
that addition made
