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2019 (6) TMI 789 - AT - Income TaxPenalty u/s 271(1)(c) - quantum additions not adequately substantiated - HELD THAT:- From the above observations of CIT(A) it is clear that he has not decided the issue relating to the levy of penalty u/s 271(1)(c) rather he has considered the submissions relating to the quantum addition. He had also not discussed the alternate explanation given by the assessee which was directed to be considered vide earlier order [2017 (11) TMI 1831 - ITAT CHANDIGARH]. We deem it appropriate to set aside the impugned order to the file of the CIT(A) to be decided afresh in accordance with law and as per the directions given by the ITAT in above mentioned order. - Appeal of the Assessee is allowed for statistical purposes.
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