In the result, this appeal filed by the assessee is allowed
Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay
1A were not met, thus, rendering the levy of penalty null and void. ITA No. 139 and 140/Ran/2023 Gajanan Ferro P Ltd. Vs DCIT 3. That the assessee craves lave to add, alter or amend any ground before or at the time of hearing." 2. Rival submissions of both the parties have been heard and record perused. At the outset