2024 (10) TMI 249

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....Doctor's certificate for this handicapped son and (ii) self declared Affidavit-the Two essentialities to allow that deduction. 2 That AO made addition in declared income against the provision of Law and pressurized the Assessee to revise retum giving notices u/s 147/148 having made pressure 3. That the learned Assessing officer get deposited the standing unlawful demand of Rs. 42900/-having made pressure and before passing the order u/s 271(1)(c) 4 The AO imposed penalty u/s 271 (1)(c) without any ESTABLISHING Submission of A. Inaccurate facts/Statements B. without Establishing CONCEALMENT OF INCOME as all mentioned by him was fetched by Submission of the Assessee and without doing any Act to take correct deci....

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....re me on the grounds mentioned here and above. 2.4 All the grounds raised by the assessee are interrelated and interconnected, and relates to challenging the order of imposition of penalty. Therefore, I have decided to dispose off these grounds through the present consolidated order. 2.5 The ld. AR appearing on behalf of the assessee, reiterated the same arguments as were raised by him before the lower authorities and submitted that the imposition of penalty under the given circumstances is unwarranted 2.6 On the contrary, the ld. DR appearing on behalf of the department relied upon the orders passed by the revenue authorities, and further submitted that since the assessee had wrongly claimed deduction under section 80DD of the Act....