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2015 (7) TMI 295 - PUNJAB & HARYANA HIGH COURT

2015 (7) TMI 295 - PUNJAB & HARYANA HIGH COURT - TMI - Penalty under Section 271(1)(c) - disallowance of deduction in respect of the work done on the roof of the factory - ITAT delted penalty levy - Held that:- Though the quantum appeal has been decided against the assessee, there is nothing to indicate that the respondent suppressed any fact or that the respondent misled the authorities. It was a legal contention. In these circumstances, the Tribunalís reliance upon the judgement of the Supreme .....

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ication is allowed subject to all just exceptions. ITA-29-2015 This is an appeal against the order of the Income Tax Appellate Tribunal dated 20.05.2013 dismissing the appellant s appeal against the order of the CIT (Appeals) which set aside the A.O s order imposing a penalty under Section 271(1)(c) of the Income Tax Act, 1961. 2. The matter pertains to the assessment year 2002-2003. The respondent/assessee claimed a deduction in respect of the work done on the roof of the factory contending tha .....

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