2010 (5) TMI 61

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..... V.K. Jain 1. Whether Reporters of local papers may be allowed to see the judgment?    2. To be referred to the Reporter or not?   3. Whether the judgment should be reported in Digest?   BADAR DURREZ AHMED, J (ORAL) 1. This appeal is directed against the order dated 03.04.2009 passed by the Income Tax Appellate Tribunal in Appeal No.611/Del/2008 relating to th .....

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..... 5/- as claimed by the assessee. This resulted in excess amount of deduction on the part of the assessee under Section 80HHD at Rs 11,02,613/-. It was on the basis of this excess claim that the penalty of Rs 4,61,913/- was imposed on the assessee. 3. The Commissioner of Income Tax deleted the penalty and the said deletion was confirmed by Income Tax Appellate Tribunal. The Tribunal took the view .....

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