Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth
271(1)(c) of the Act, for AYs 2015-16, 2016-17 respectively. Accordingly, these five appeals are dismissed. ITA No. 193/SRT/2024 (AY 2017-18): 29. The AO initiated penalty proceedings u/s 271AAC of the Act for the additions made on account of unexplained money u/s 69A of the Act in the re- assessment order u/s 147 r.w.s. 144 dated