2019 (2) TMI 1578

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....is bunch of three appeals filed by assessee are against separate orders of CIT(A)-7, Pune, all dated 01.04.2016 relating to assessment years 2007-08 to 2009-10 against penalty levied under section 271(1)(c) of the Income-tax Act, 1961 (in short 'the Act'). 2. The learned Authorized Representative for the assessee during the course of hearing has filed the additional ground of appeal in all the ca....

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.... Officer while initiating penalty proceedings. The Assessing Officer vide para 5.8 had held that Since the assessee has concealed its income by filing inaccurate returns in respect of purchases, penalty proceedings under section 271(1)(c) of the Income tax Act are initiated separately. While levying penalty, the Assessing Officer vide para 5 of penalty order had held that The assessee's case is th....