2017 (6) TMI 1242
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....s the order of the Tribunal thereby allowing the appeal of the Assessee and dismissing the appeal of the Revenue. The dispute is about the penalty levied under Section 271 1(c) of the IncomeTax Act. 2 The learned counsel for the Appellant states that it is not the case where additions had been made purely on the estimated basis without reference to any evidence/materials on record. The Assessin....


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