COMMISSIONER OF INCOME TAX Vs. DELHI CROCKERY HOUSE

JUDGEMENT

(1.) BY the Income -tax Appellate Tribunal ('Tribunal') Delhi Bench 'E', New Delhi in ITA No. 1036/Del/2005 for the asst. yr. 1995 -96 concerning penalty proceedings under s. 271(1)(c) of the Act.

(2.) THE Assessing Officer ('AO') while finalising the assessment for the asst. yr. 1995 -96 stated towards the end of the

(3.) 1,95,800 on the assessee. This was confirmed by the Commissioner of Income -tax (A) ['CIT(A)'] by his order dt. 29th