2019 (4) TMI 832

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....gainst the order of Ld. CIT(Appeals), Muzaffarnagar dated 28.08.2018. 2. The sole issue involved in this appeal is that the CIT(A) erred in confirming the levy of penalty imposed of Rs. 2,15,500/- u/s 271(1)(c) of the Act. 3. The brief facts of the case are that the Assessing Officer completed the assessment for the year under consideration of the assessee at an income of Rs. 11,84,740/- by ....

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....ve given the thoughtful consideration to the orders of the authorities below. I find that in the computation of income the assessee has duly disclosed all the particulars of her income and under the head "Income with full exemption" the assessee has claimed dividend income as exempt and also long term capital gain on which STT is paid which is also exempt from tax. I further find that during the c....