Court :
ITAT Delhi
Brief :
These are two appeals filed by M/s. Sardar Exhibitors Pvt. Ltd., New Delhi, for Assessment Years 1997-98 and 1998-99 against the combined order of the ld. Commissioner of Income Tax (Appeals)–31, New Delhi, dated 31.07.2017 wherein the appeals filed by the assessee against the order of penalty under Section 271(1)(c) of the Income Tax Act, 1961 (the Act) passed by the ACIT, Circle 7(1), New Delhi, dated 11.03.2015 wherein penalty under Section 271(1)(c) of the Act was levied of Rs.2,83,800/- and Rs.2,31,000/- for respective years was confirmed. Therefore, assessee is aggrieved by confirmation of these two penalty orders by the ld. CIT (Appeals).
Citation :
ITA 6162/DEL/2017
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