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2016 (12) TMI 1634

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....D.R Respondent by : Ms. Ridhi Shah, A.R. O R D E R PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER : This appeal filed by the department is directed against the order of the Commissioner of Income Tax(Appeals)-XVI, /Ahmedabad dated 31/07/2013 for the Assessment Year (AY) 2007-08 and following ground has been taken:- The Ld.CIT(A) has erred in facts and deleted the penalty u/s 271(1)(C) of ....

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....of the Act was issued on 30/11/2009. Being aggrieved by the order passed by the Assessing Officer, the assessee preferred appeal before the Ld.CIT(A). The Ld.CIT(A)-XVI, Ahmedabad vide his order in appeal No.CIT(A)XVI/DCIT.Cir.10/121/09-10 dated 17/05/2010 dismissed the appeal of the assessee. 3. We have gone through the relevant record and impugned order during the hearing Ld. A.R. Ms. Ridhi S....