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2016 (10) TMI 1324 - AT - Income TaxPenalty u/s. 271(1)(c) - addition made in the quantum order framed by the AO - HELD THAT:- We find that in assessee’s own case the ITAT, Delhi Bench in quantum proceedings has decided the issue in favour of the assessee and against the Revenue by quashing the assessment. Thus we find that in assessee’s own case the ITAT, Delhi Bench in quantum proceedings has decided the issue in favour of the assessee and against the Revenue by quashing the assessment. - Decided in favour of assessee.
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