2019 (4) TMI 1176

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....hiala, Advocate. For the Respondent : M/s Abhishek Raj and Gaurav Sharma, Advocates. ORDER SURYA KANT, CHIEF JUSTICE (ORAL) The instant Income Tax Appeal has been admitted to answer the following substantial question of law: "(i) Whether on the facts and circumstances, the ITAT was right in law to delete penalty u/S 271 (1) (c) of the Income Tax Act, 1961 amounting to Rs. 1,03,05,570/- even ....