2018 (12) TMI 2022

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....or the Appellant : Shri B.L. Yadav For the Respondent : Shri H.C. Saini ORDER PER ANIL CHOUDHARY: 1. The present appeal has been filed by the appellant-assessee challenging the order of Commissioner (Appeals) whereby the penalty under Section 11AC has been enhanced. 2. There is a delay of 26 days in filing the appeal, due to inevitable reasons, as the dealing person who received the....