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    <title>2021 (2) TMI 1134 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, ruling in favor of the appellant and deleting the penalties imposed by the lower authorities. The Tribunal found no concealment or inaccurate particulars of income, considering the discrepancies minor and the appellant&#039;s conduct not contumacious.</description>
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      <description>The Tribunal allowed the appeal, ruling in favor of the appellant and deleting the penalties imposed by the lower authorities. The Tribunal found no concealment or inaccurate particulars of income, considering the discrepancies minor and the appellant&#039;s conduct not contumacious.</description>
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