2019 (10) TMI 605

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..... al has affirmed the said finding of the CIT (A). The order passed by the AO in the relevant proceedings does not disclose as to what is the concealment of material fact, or furnishing of inaccurate particulars in respect whereof the penalty is sought to be imposed on the assessee. Merely because additions made by the AO have been partially upheld by the CIT (A), would not confer the ground t .....

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..... order dated 14.08.2018 passed by the Income Tax Appellate Tribunal Delhi Bench: F , New Delhi in ITA No. 6596/Del/2016 preferred by the Revenue in relation to the assessment year 2010-11. The said appeal had been preferred by the Revenue to assail the order dated 28.10.2016 passed by the CIT (A), whereby the CIT (A) has set aside the penalty imposed upon the respondent assessee under Section 271 .....

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