M/S. C S Leasing Pvt. Ltd., Delhi vs Acit, New Delhi on 13 October, 2017
12.1. The issue in all six appeals are same as have been
considered and decided in three appeals of Smt. Chandravati Gupta
(supra). Following the reasons for decision in that case, we set aside
the orders of the authorities below and cancel the penalty in all six
appeals.