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2019 (2) TMI 1074

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Full Text of the Document

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.... PER S.S.GODARA, JUDICIAL MEMBER:- These assessee's appeal for assessment year 2005-06 arises from the Commissioner of Income Tax (Appeals)-21 Kolkata's separate orders; dated 13.12.2017, passed in case No.1379-1378/Addl.CIT,R-41/CIT(A)- 21/KOL/2005-06 affirming Assessing Officer's action(s) levying u/s 271D & 271E penalt(ies); respectively involving u/s 271D r.w.s. 271E of the Income Tax Act....

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