Penalty cannot be levied on assessee if quantum addition has been deleted by the Tribunal


Last updated: 09 January 2021

Court :
ITAT New Delhi

Brief :
This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-37, New Delhi dated 22.09.2017 for AY 2012-13 levying the penalty u/s 271(1)(c) of the IT Act.

Citation :
ITA.No.3609/Del./2019

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