Dismissing the appeal of the revenue the Court held that, revised return file prior to issuance of notice u/s.153C and no satisfaction was recorded, deletion of penalty is held to be valid. Mak Data Pvt. Ltd. v. CIT (2013) 358 ITR 593 (SC) (AY. 2010-11)
PCIT v. Prabhjot Kaur Chhabra (Smt.) (2019) 419 ITR 94 (MP) (HC) Editorial: SLP of revenue is dismissed, PCIT v. Prabhjot Kaur Chhabra (Smt.) (2019) 416 ITR 78 (St)
S. 271(1)(c) : Penalty–Concealment–Revised return file prior to issuance of notice u/s 153C – No satisfaction was recorded-Deletion of penalty is held to be valid. [S. 153C]