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6. The revenue being aggrieved with the order of the CIT(A) has carried the matter in appeal before us. The Learned Departmental Representative (for short „D.R‟) at the very outset submitted that the assessee had furnished wrong particulars and therein inflated its claim of deduction under Sec. 80IB, as well as had wrongly debited expenditure on gift articles which were Page |6 AYs. 2005-06, 2009-10, 2011-12 & 2012-13 M/s Aristo Phamaceuticals Pvt. Ltd. Vs. Asst. CIT-2(1) incurred for non-business purposes and also raised a wrong claim in respect of computer software expenses which was in the nature of a capital expenditure, therefore, the A.O had rightly imposed penalty under Sec. 271(1)(c) in the hands of the assessee. The Ld. D.R to support his aforesaid contention relied on the judgment of the Hon‟ble High Court of Delhi in the case of CIT Vs. Zoom Communication (P) Ltd. (2010) 327 ITR 510 (Del). Per Contra, the Learned Authorized Representative (for short „A.R‟) for the assessee objected to the validity of the jurisdiction assumed by the A.O for imposing penalty under Sec. 271(1)(c) in the hands of the assessee. The Ld. A.R in support of his aforesaid contention took us through the „SCN‟ issued by the A.O under Sec. 274 r.w.s. 271(1)(c), dated 29.12.2007, 21.04.2008, 22.05.2008 and 28.09.2010. The Ld. A.R taking us through the aforesaid notices, submitted that a perusal of the „SCN‟ dated 29.12.2007 revealed that the A.O had failed to strike off the irrelevant default. On the basis of his aforesaid submissions, it was the claim of the Ld. A.R that the assessee was never put to notice as regards the default for which penalty was sought to be imposed on it. The Ld. A.R taking support of the order passed by the Hon‟ble Supreme Court while dismissing the SLP of the revenue in the case of CIT & Anr. Vs. M/s SSA‟s Emerald Meadows [SLP (C)...../2016 (CC No. 11485/2016), dated 05.08.2016], submitted that on the failure on the part of the A.O to strike off the irrelevant default in the „SCN‟, no penalty under Sec. 271(1)(c) could validly be imposed in the hands of the assessee. On merits, the Ld. A.R relied on the order passed by the CIT(A). The Ld. A.R. submitted that as the computation of deduction under Sec. 80IB had remained a subject matter of debate since long, hence the CIT(A) had rightly appreciated that no penalty under Sec. 271(1)(c) could have validly been imposed on the said count. It was further averred by the Ld. A.R that mere characterization of the computer software expenses by the revenue as a capital expenditure, as against bonafide claim of the same as a revenue expenditure by the assessee, would not call for penalty under Sec. 271(1)(c) in the hands of the assessee. The Ld. A.R further submitted that an adhoc disallowance of 15% of the expenditure incurred by the assessee on gift Page |7 AYs. 2005-06, 2009-10, 2011-12 & 2012-13 M/s Aristo Phamaceuticals Pvt. Ltd. Vs. Asst. CIT-2(1) articles would also not justify imposition of penalty under Sec. 271(1)(c). The Ld. D.R rebutting the challenge thrown by the Ld. A.R to the validity of the assumption of jurisdiction by the A.O for imposing penalty under Sec. 271(1)(c), submitted that as neither any cross-objection or a cross-appeal was filed by the assessee in context of its aforesaid claim, thus it was not permissible on its part to have challenged the validity of the assumption of jurisdiction by the A.O, without putting the revenue to notice as regards the same. Alternatively, the Ld. D.R submitted that the non-striking off the irrelevant default in the „SCN‟ would not have any bearing on the validity of the penalty imposed under Sec. 271(1)(c) in the hands of the assessee, as long as the same is found to be in conformity with the basis on which such penalty proceedings were initiated by the A.O while framing the assessment. In support of his aforesaid contention the ld. D.R relied on the order of the ITAT, Mumbai Bench "A", Mumbai, in the case of Sansui Steel Pvt. Ltd. Vs. ITO-7(2)(2), Mumbai (ITA No. 1403/Mum/2015, dated 30.11.2017).