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2012 (6) TMI 861
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.... appeal challenges ld. CIT (A) order confirming penalty u/s 271 (1)(c) of the Act regarding Assessment Year 2008-09. 2. The main grievance of the assessee is that CIT (A) has dismissed his appeal without adverting to facts and nature of the grounds raised, that too, by a totally non-speaking order. 3. As we see from ld CIT (A) order whose operative part reads as under: "In the grounds of appeal....