https://www.taxtmi.com/caselaws?id=264501 The Tribunal set aside the CIT(A)'s orders and directed the AO to delete the penalty imposed under section 271(1)(c) for both assessment years. The decision was based on the lack of opportunity for the appellant to contest the evidence, the genuine nature of the commission payments, and the ambiguity in the penalty notice. en-us Wed, 02 Sep 2015 00:00:00 +0530 Sat, 26 Sep 2015 00:14:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264501 The Tribunal set aside the CIT(A)'s orders and directed the AO to delete the penalty imposed under section 271(1)(c) for both assessment years. The decision was based on the lack of opportunity for the appellant to contest the evidence, the genuine nature of the commission payments, and the ambiguity in the penalty notice. Case-Laws Income Tax Wed, 02 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264501