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2017 (10) TMI 1389 - HC - Income TaxPenalty u/s 271(1) - search procedure pursuant to notice issued u/s 153A - Held that:- ITAT had followed the ruling of this Court, in Principal Commissioner of Income Tax-19 v. Neeraj Jindal [2017 (2) TMI 1002 - DELHI HIGH COURT]. This Court notices that the judgment in Neeraj Jindal (supra) also was in the context of search in the same group of companies in which the assessee was the Director. As a consequence, the Court holds that there is no substantial question of law involved in this appeal which is accordingly dismissed.
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