2019 (4) TMI 679

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....AVNESH SAINI, J.M. This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-23, New Delhi, Dated 17.11.2015, for the A.Y. 2009-2010, challenging the cancellation of penalty under section 271(1)(c) of the I.T. Act, 1961, in a sum of Rs. 17,54,405/-. 2. Admittedly, the tax effect in the present appeal is less than Rs. 20 lakhs. Vide Circular No.3/2018 Dated 11thJuly, 2018 issue....