2017 (12) TMI 1607

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....ta ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order of the Commissioner of Income Tax (Appeals), [hereinafter referred to as CIT(A)]-2, Ludhiana dated 31.03.2017. 2. Though the assessee has taken as many as seven grounds of appeal but Ld. Counsel for the assessee has stated that ground No.6 which is relating to enhancement of in....

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....vant to assessment year 2000-01, no such penalty was levied by the Assessing officer and even no expenditure relating to the said penalty has been claimed in the return of income. 4. The Ld. DR, however, had relied on the order of Ld. CIT(A). 5. Considering the above submissions of the Ld. Counsel for the assessee, we find that impugned disallowance could not have been made for the assessment ye....