facts in upholding
the order of CIT(A) deleting penalty u/s. 271AAB of the
Income Tax Act imposed penalty by the Assessing Officer ... ITAT has erred in law and on facts in holding
that sec. 271AAB is not applicable in the case of
assessment framed u/s 153C
facts in upholding
the order of CIT(A) deleting penalty u/s. 271AAB of the
Income Tax Act levied/imposed penalty by the Assessing
Officer ... ITAT has erred in law and on facts in holding
that sec. 271AAB is not applicable in the case of
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Assessment Officer
under Section 271AAB of the Income Tax Act without
appreciating the fact that the assessee admitted
undisclosed income in his statement recorded under ... justified in cancelling the penalty
levied by the Assessment Officer under Section 271AAB
of the Income Tax Act without appreciating the fact that
the assessee
justified in cancelling the penalty
levied by the Assessment Officer under Section 271AAB of
the Income Tax Act without appreciating the fact that the
assessee ... assessee and quashing the penalty
levied by the Assessment Officer under Section 271AAB of
the Income Tax Act by drawing a distinction between
undisclosed income
Whether the Income Tax Appellate Tribunal misread and
misinterpreted Section 271AAB(1)(a)(i), Section 271AAB(1)(a)(ii)
and Section 271AAB
penalty under–
(A) section 221 ; or
(B) section 271 , section 271A , 271AAA ,
271AAB, section 271F , section 271FB ,
section 272AA or section 272BB ;
(C) section
imposed by the Assessing
Officer under Section-271AAB (1) (c) of the IT
Act, 1961?
2. Whether on the facts and in circumstances ... assessee in normal course as per clause
(c) to explanation of Section-271AAB of the
Income Tax Act, 1961 when the assessee
himself admitted
case the ITAT was right in law in levying penalty under
Section 271AAB(1)(b) of the Income Tax Act, 1961 on
the additional income
Whether the ITAT erred in holding that imposition
of penalty under Section 271AAB of the Income
Tax Act, 1961 was in accordance with
