2020 (1) TMI 140

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....Rama Rivankar, Advocates ORDER P.C. Heard Ms. Linhares, the learned Standing Counsel for the appellant and Mr. Rivankar, the learned Counsel for the respondent. 2. In this case, Ms. Linhares, the learned Standing Counsel for the appellant urges that the following substantial questions of law arise for consideration:- 1. Whether the Ld. ITAT erred in deleting the penalty by not considering ....