Court :
ITAT Jabalpur
Brief :
These are two Appeals by the Assessee agitating two separate Orders by the Commissioner of Income Tax (Appeals)-1, Jabalpur (‘CIT(A)’ for short) of even date, i.e., 27/6/2018, dismissing the assessee’s appeals contesting the levy of penalty under sections 271(1)(c) and 271B of the Income Tax Act, 1961 ('the Act' hereinafter) for the Assessment Year (AY) 2010-11. The issues arising from the same set of facts, the appeals were posted for hearing together.
Citation :
ITA Nos.188 &189/JAB/2018
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