https://www.taxtmi.com/caselaws?id=181487 The ITAT upheld the CIT(A)'s decision to delete the penalty imposed under section 271(1)(c) for the assessment year 2008-09. The ITAT ruled that the provisions of section 271AAA were applicable, and since the AO did not apply the correct provision of law, the penalty was deleted. The ITAT dismissed the revenue's appeal, affirming the deletion of the penalty. en-us Fri, 20 Jul 2012 00:00:00 +0530 Thu, 15 Jun 2017 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181487 The ITAT upheld the CIT(A)'s decision to delete the penalty imposed under section 271(1)(c) for the assessment year 2008-09. The ITAT ruled that the provisions of section 271AAA were applicable, and since the AO did not apply the correct provision of law, the penalty was deleted. The ITAT dismissed the revenue's appeal, affirming the deletion of the penalty. Case-Laws Income Tax Fri, 20 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181487