In the result, the appeals filed by the assessee are allowed
Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh
196 183876 39200 3. Aggrieved by the order of the A.O., the assessee went on appeal before the CIT(A). The Ld. CIT(A) confirmed the late fee levied by the A.O. following the decision of Hon’ble Gujarat High court in Rajesh Kourani Vs. UOI reported in 83 Taxmann.com 137. 4. Aggrieved by the order