271E of the Act. The same is also accepted since the impugned penalty has no legs to stand. ITA No.34, 309-310/Raa/2067 A.Ys. 10-11 & 09-10 M/s S./P. Enterprises Vs. DCIT Rj-3 JSR/ITO Wd-1(5) JSR Page 4 5. Coming to assessee’s third appeal ITA No. 34/Ran/2016, its first substantive ground challenging