Nehsel Exports Pvt. Ltd Vs. Addl. CIT, New Delhi [ ITAT DELHI ] - The grounds of appeal raised by the Assessee are : That having regard to the facts and circumstances of the case Ld. AO has erred in law and facts in intimating the proceedings for imposition of penalty for accepting the share application money Rs. 50,000/- in cash and Ld. CIT(A) has erred in confirming the same. Etc. The appeal of the assessee is allowed.
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