2021 (9) TMI 1535

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....evenue : Sh. S. M. Surendranath, D. R. ORDER Per Laliet Kumar, JM: 1. The present appeal was filed by the assessee feeling aggrieved by the order passed by the CIT(A) in respect of the penalty order confirmed by him vide the impugned order dated 29 June 2017 on the grounds mentioned in the memo of appeal. 2. At the outset the Ld.AR had drawn our attention to the order passed by the ass....

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.... assessee. 4. Now the assessee is in appeal before us on the ground mentioned in the memo of appeal. The Ld. AR relied upon the submission that no satisfaction was recorded in the order of assessment therefore the penalty proceedings are required to be quashed. 5. Per contra DR for the revenue had vehemently relied upon the order passed by the assessing officer as well as by the CIT (A). ....