2010 (9) TMI 195

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..... 225 of 2010 CIT v. M/s Raj Overseas has been dismissed - Appeal is dismissed - 227 of 2010 - - - Dated:- 20-9-2010 - CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Mr. Yogesh Putney, Sr. Standing Counsel for the appellant. ADARSH KUMAR GOEL, J. This appeal has been preferred by the revenue under Section 260-A of the Income Tax Act, 1961 (f .....

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..... of filing of return of the income tax for Asstt. Year 2002-03, and therefore, the assessee was evidently filing inaccurate particulars of income in claiming deduction u/s 80IB on export incentives? ii) Whether the decision of the Income Tax Appellate Tribunal to delete the penalty u/s 281(1)(c) of the Act is justified in the light of the decision of the Hon'ble Supreme Court in Libert .....

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