2019 (4) TMI 611

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.... ARORA, AM: This is an Appeal by the Assessee agitating the Order by the Commissioner of Income Tax (Appeals)-2, Chandigarh ('CIT(A)' for short) dated 02.06.2017, confirming the levy of penalty under section 271(1)(c) of the Income Tax Act, 1961 ('the Act' hereinafter) by the Assessing Officer (AO) for assessment year (AY) 2009-10 vide order dated 25.06.2012. 2. At the very o....

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....nt of the change in address since, also adverting to the order u/s. 127 dated 19.05.2017 transferring the assessee's jurisdiction from ITO Ward 6(2), Mohali to ITO Ward (3)(3), Faridkot. No issue as to jurisdiction, thus, he urged, arises. 3. I have heard the parties, and perused the material on record. The tribunal has set aside the quantum proceedings back to the file of the first appellat....