2013 (1) TMI 340

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....MENT The question of law sought to be urged by the revenue in this appeal against the order dated 16.2.2012 of the ITAT in ITA No.5596/Del./2011 is whether the Tribunal fell into error in directing deletion of the penalty under Section 271(1)(c). 2. The assessee declared an income of Rs. 2,60,73,558/- from short term capital gains. The assessing officer on an interpretation of the relevant p....