2018 (1) TMI 1433

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...., D. R. ORDER T. S. Kapoor,   This is an appeal filed by the assessee against the order of CIT(A) dated 01/08/2016. 2. The only grievance raised by the assessee is the action of learned CIT(A) by which he has confirmed the penalty of Rs. 10,000/- u/s 271(1)(b) of the I.T. Act. 3. At the outset, Learned A. R. submitted that Hon'ble Tribunal in the quantum proceedings in I.T.....