2013 (7) TMI 1023

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... how:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri",sans-serif; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:C .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... th. Assessing officer therefore levied penalty of ₹ 10,000/- u/s 271(1)(b) of the Act. . This action of the AO has been confirmed by the Ld. CIT(A). 4. Further aggrieved, now the assessee is in appeal before us. 5. At the time of hearing learned counsel of the assessee relied on the order of this Tribunal in the case of Kamdhenu Motors Pvt. Ltd vs. ACIT vide ITA No. 1321/Ahd/2006 dated 04/ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X