2013 (8) TMI 1145

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....nka Gada. ORDER Per R.S. Syal (AM) : This appeal by the Revenue arises out of the order passed by the Commissioner of Income-tax (Appeals) on 25.04.2012 deleting the penalty imposed u/s 271(1)(c) of the Act, in relation to the assessment year 2006-2007. 2. Briefly stated the facts of the case are that the Assessing Officer imposed penalty u/s 271(1)(c) of the Act on the basis of certain addi....