Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
The Revenue has raised the following grounds in its appeal.
The Ld. Commissioner of Income-tax (Appeals)-XV, Ahmedabad has erred in law and on facts in deleting the penalty of Rs.1,27,80,657/- levied u/s.271(1)(c) of the Act.
On the facts and in the circumstances of the case, the Ld. Commissioner of Income-tax (Appeals)-XV, Ahmedabad ought to have upheld the order of the Assessing Officer.
It is therefore, prayed that the order of the Ld. Commissioner of Income-tax (Appeals)-XV, Ahmedabad may be set-aside and that of the Assessing Officer be restored.
Citation :
I.T.O., Ward-9(4), Ahmedabad (PAN: AAEFK 6542K)(Appellant)Vs M/s.Kataria Logistics, A’bad (Respondent)
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