2017 (5) TMI 1112

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....he Respondent : None ORDER 1. This is a penalty appeal by the Revenue under Section 260A of the Income Tax Act, 1961 ('Act') against an order dated 20th September, 2016 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 946/Del/2013 for the Assessment Year ('AY') 2001-02. 2. Against the order of the Commissioner of Income Tax (Appeal) affirming the penalty imposed by the Asse....