2010 (5) TMI 61

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....ar Durrez Ahmed Hon'ble Mr Justice V.K. Jain 1. Whether Reporters of local papers may be allowed to see the judgment?    2. To be referred to the Reporter or not?   3. Whether the judgment should be reported in Digest?   BADAR DURREZ AHMED, J (ORAL) 1. This appeal is directed against the order dated 03.04.2009 passed by the Income Tax Appellate Tribu....

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.... 42,90,282/- against the amount of Rs 53,92,895/- as claimed by the assessee. This resulted in excess amount of deduction on the part of the assessee under Section 80HHD at Rs 11,02,613/-. It was on the basis of this excess claim that the penalty of Rs 4,61,913/- was imposed on the assessee. 3. The Commissioner of Income Tax deleted the penalty and the said deletion was confirmed by Income Tax ....