2018 (7) TMI 1856

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..... er's grievance is that the impugned order of the Income Tax Appellate Tribunal (ITAT), declining to rectify its previous order, is in error of law. The petitioner/assessee was aggrieved by the imposition of penalty based upon the findings of the Assessing Officer (AO) that one Sh. Pradeep Kumar Bansal [hereafter "Sh. Bansal"] had provided accommodation entries and that the credit claimed was not .....

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..... idered the overall circumstances of the case. On merits, the petitioner was unsuccessful before the three statutory authorities. Therefore, as far as the appreciation of facts and application of law is concerned, there is no question of interference under Article 226 of the Constitution. In any event, the narrow compass within which this Court is called upon to exercise jurisdiction under Article .....

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