Section 271 of Income Tax Act, 1961— in the instant case, there was no mistake which is apparent from the record and the issue required to be discussed deliberately and consider various case laws. Therefore, we hold that the order passed by Ld. CIT(A) u/s 154 is bad in law and unsustainable. Accordingly, we the cancel the order passed under section 154 of the Act and restore the original order dated 19-4-2018 and allow appeal of the assessee.

we hold that there is no case for levy of penalty u/s. 271F of the Act. Accordingly, we set aside the order of the Ld. CIT(A) and delete the penalty levied u/s. 271F of the Act.[SHRI RAJESH AJJAVARA VERSUS THE INCOME TAX OFFICER (TDS) , WARD-5 (3) (1) , BENGALURU.][2019] 20 ITCD Online (27) [ITAT BANGALORE]