Penalty cannot be levied on ground which was not raised

Sh. B.R.Sharma Vs ITO (ITAT Delhi) In this case assessee was asked to explain penalty on one count, whereas Penalty has been levied on other count. This itself called for quashing of penalty order passed by AO for all years under consideration. Therefore, penalty order was quashed and set aside. FULL TEXT OF THE ITAT JUDGEMENT Present Penalty appeals has been filed by assessee against order dated 21/06/12 passed by Ld. CIT (A)-16, New Delhi for assessment years 1998-99 to 2001-02 on following grounds of appeal: ITA No. 5474/Del/2012 AY 1998-99 1. The order of the CIT(A) in confirming the levy ...