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Dy.CIT v. Anurag Dalmia (2021) 87 ITR 51 (SN) (Delhi)(Trib.)

S. 271(1)(c) : Penalty-Addition on basis of which penalty levied deleted.

Penalty proceedings for concealment of particulars of income or filing inaccurate particulars of such income were also initiated and penalty under section 271(1)(c). The Commissioner (Appeals) deleted the penalty.

Tribunal confirmed the view of the CIT(A) and deleted the penalty. (AY 2012-13)