2023 (11) TMI 867

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nding Counsel with Ms Easha and Ms Hemlata, Standing Counsels. For the Respondent Through: Mr Gautam Jain, Mr Piyush Kumar Kamal, Ms Monika Aggarwal and Mr Manish Yadav, Advs. RAJIV SHAKDHER, J. (ORAL): CM No. 32809/2023 [Application filed on behalf of the appellant seeking condonation of delay of 220 days in re-filing the appeal] 1. This is an application filed by the appellant/revenu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Income-tax Act, 1961 [in short, "Act"] had been correctly imposed. 7. The record shows, and something that is not in dispute, is that the Assessing officer (AO) had not indicated, with clarity, the ground on which penalty had been levied i.e., on account of concealment of income or furnishing inaccurate particulars. 7.1 Thus, according to the Tribunal, this issue already stood covered a....