2022 (10) TMI 1137
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....M, This appeal by the assessee is directed against the order of the Ld. CIT(A)-I, New Delhi, dated 20.06.2019 pertaining to Assessment Year 2015-16. 2. Grounds of appeal reads as under:- "1. The learned Assessing Officer has erred in imposing a penalty under section 271(c) amounting to Rs.2,04,545/-." 3. Brief facts of the case are that penalty in this case was levied for claim of depreciatio....




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