https://www.taxtmi.com/caselaws?id=387739 The ITAT allowed the assessee's appeal, ruling in favor of the assessee. The penalty imposed by the Assessing Officer under section 271(1)(c) was deleted as the disallowance of expenses was voluntary and not prompted by the AO, and thus, not within the scrutiny scope. The issue of specifying charges for penalty initiation was not addressed. The judgment was pronounced on 30th July 2019. en-us Tue, 30 Jul 2019 00:00:00 +0530 Thu, 31 Oct 2019 18:44:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387739 The ITAT allowed the assessee's appeal, ruling in favor of the assessee. The penalty imposed by the Assessing Officer under section 271(1)(c) was deleted as the disallowance of expenses was voluntary and not prompted by the AO, and thus, not within the scrutiny scope. The issue of specifying charges for penalty initiation was not addressed. The judgment was pronounced on 30th July 2019. Case-Laws Income Tax Tue, 30 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387739