Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Years: 2009-10 M/S Balaji Bullion & Dcit Central Circle-7(1), Commodities (India) Pvt. Ltd., Mumbai. 118/120, 3Rd Floor, Ashoka Vs. House Zaveri Baazar, Mumbai-400 002. Pan No. Aadcb 0236 F Appellant Respondent : Mr. N.M. Porwal Assessee By Revenue By : Mr. S. Srinivasu, Cit-Dr : 27/03/2024 Date Of Hearing Date Of Pronouncement : 03/04/2024

penalty proceedings u/s. 271(1)(c) of the Income Tax Act, 1961. the Income Tax Act, 1961. 2. The assessee filed additional grounds on 04.12.2019 however The assessee filed additional grounds on 04.12.2019 however The assessee filed additional grounds on 04.12.2019 however finally revised its additional ground vide letter dated 16.03.2023 finally revised its additional ground vide letter dated