2014 (1) TMI 1687

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.... ORDER PER G.D.AGRAWAL, VP : This appeal by the assessee is directed against the order of learned CIT(A)-II, New Delhi dated 14th May, 2013 for the AY 2009-10. 2. The only ground raised by the assessee is against levy of penalty of `10,000/- levied under Section 271(1)(b) of the Income-tax Act, 1961. 3. We have heard both the sides and perused the material placed before us. The penalty had b....