2023 (8) TMI 441

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dvocate ORDER PER N. K. BILLAIYA, AM: This appeal by the revenue is preferred against the order of the CIT(A)-22, New Delhi dated 12.12.2017 pertaining to A.Y. 2009-10. 2. The grievance of the revenue read as under : 1. On the facts and in the circumstances of the case and in law, Ld. CIT (A) has erred in deleting the penalty imposed by Assessing Officer u/s 271(1)(c) of the I....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....0.01.2023 considered the addition/ disallowance of Rs. 36,03,975/- vide ground No.2 of the appeal and held as under :- "23. Before us, Revenue has not pointed to any distinguishing feature in the facts of the case in the year under consideration and that of the earlier years. Revenue has also not placed any material on record to demonstrate that the order of Tribunal in assessee's own cas....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....83.88 lacs. The claim of R & D expenditure was approved by DSIR at Rs. 631.42 lacs. The assessee could not revise the claim because the period for filing the revised return of income had elapsed. While scrutinizing the return of income and on the basis of the approval by DSIR the AO allowed the claim of deduction at Rs. 631.42 lacs and disallowed excess claim of Rs. 15238000/-. Penalty proceedings....