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    <title>2020 (12) TMI 1147 - ITAT AHMEDABAD</title>
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    <description>The tribunal allowed the early hearing petition, deleted the penalty under Section 271(1)(c) due to the deletion of the related quantum addition, and directed the AO to delete the addition under Section 68, thereby allowing the appeal filed by the assessee.</description>
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      <description>The tribunal allowed the early hearing petition, deleted the penalty under Section 271(1)(c) due to the deletion of the related quantum addition, and directed the AO to delete the addition under Section 68, thereby allowing the appeal filed by the assessee.</description>
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