Court No. - 4 Case :- INCOME TAX APPEAL No. - 363 of 2016 Appellant :- Commissioner Of Income Tax(Tds),Kanpur And Another Respondent :- Central Bank Of India,Naya Bans,Sector-15,Noida,U.P. Counsel for Appellant :- Gaurav Mahajan Counsel for Respondent :- Abhishek Tandon Hon'ble Abhinava Upadhya,J. Hon'ble Ashok Kumar,J. Heard Sri Gaurav Mahajan, learned counsel for appellants. Sri Abhishek Tandon, learned counsel has put up in appearance on behalf of respondent-assessee. This appeal has been filed by Commissioner of Income Tax (TDS) by which judgment of Income Tax Appellate Tribunal dated 8.1.2016 has been challenged. ITAT has deleted penalty imposed under Section 271-C of Income Tax Act, 1961. Similar controversy arising out of common judgment of ITAT came up for consideration before this Court in Income Tax Appeal No. 352 of 2016 and other connected appeals, which were decided by this Court vide judgment and order dated 20.7.2017. Respectfully, following decision of this Court dated 20.7.2017, present appeal is also dismissed. Order Date :- 23.10.2017 SKM Commissioner of Income-tax (Tds), Kanpur and Another v. Central Bank of India