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2016 (6) TMI 382 - DELHI HIGH COURT

2016 (6) TMI 382 - DELHI HIGH COURT - TMI - Penalty under Section 271(1)(c) - whether the ITAT was justified in upholding the order of the Commissioner of Income Tax, Appeals [‘CIT(A)’] deleting the penalty imposed by the Assessing Officer (‘AO’) under Section 271(1)(c)? - Held that:- Apart from the fact that the order of the ITAT is concurring with that of the CIT(A), the reasons for deleting the penalty have been adequately discussed in the concurrent orders of the CIT (A) and the ITAT. The Co .....

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