2019 (5) TMI 280

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....ent : Shri AR.V. Sreenivasan, JCIT ORDER PER DUVVURU RL REDDY, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeal), Puducherry, dated 29.06.2017 relevant to the assessment year 2011-12 passed under section 271(1)(c) of the Income Tax Act, 1961 ["Act" in short]. 2. The appeal filed by the assessee is delayed by ....

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....under section 143(3) of the Act by7 making an addition of Rs..23,14,320/-. The assessee carried the matter in appeal before the ld. CIT(A). After considering the facts of the case, the ld. CIT(A) enhanced the assessment to Rs..38,22,700/-. In pursuant to the appellate order, penalty proceedings under section 271(1)(c) of the Act were initiated. During the course of penalty proceedings, the ld. ....

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....penalty order. 6. We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. In this case, assessment under section 143(3) of the Act was completed by making an addition of Rs..23,14,320/-. On appeal, the ld. CIT(A) enhanced the assessment to Rs..38,22,700/- in terms of section 251(2) of the Act. In pursuant to the appellate order, ....