Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.281/Ahd/2016 ("नधा"रणवष" / Assessment Year: 2011-12) Vijay Champak Patel, Vs. Income Tax Officer, Pachhlu Faliyu, Near Water Ward-6(4), Surat Tank, Bharthana, Vesu, Surat
b) that assessing officer has initiated penalty proceedings for both the deductions u/s 54 EC and u/s 54F of the Act in the assessment order for “inaccurate particulars of his income”, whereas in the penalty order under section 271(1) (c ) of the Act the assessing officer imposed penalty for both the deductions