2019 (4) TMI 617

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.... Pal, Sr.DR ORDER PER AMARJIT SINGH - AM: The solitary ground of appeal of the assessee is against the order of CIT(A) Gandhinagar, Ahmedabad in confirming the penalty of Rs. 66,694/- levied by the Assessing Officer u/s. 271(1)(c) of the Act, in respect of disallowance Rs. 51,960, Rs. 1,57,032 and Rs. 6,884 made in the assessment order u/s. 143(3) of the Act. 2. The brief fact is that ....

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.... the bifurcation of interest and amount of tax refund was not provided, therefore, there was error in showing of correct interest amount received on income tax refund. In respect of addition of Rs. 6,844/- on account of contract receipt the assessee explained that sum has occurred on account of minor differences raised by R & B Department of Gujarat in filing form No. 26AS. The AO has not accepted....

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....e on account of contractual receipt and there is no element of concealment. 5. On the other hand the Ld. DR has placed reliance on the order of CIT(A). 6. We have heard both the sides and perused the material on record. With the assistance of the Ld. Representatives we have gone through the material placed in the paper book and noticed from page no. 23 of the paper book that no separate info....