2023 (8) TMI 506

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....ek Vardhan, Sr. DR ORDER PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the penalty order u/s 271(1)(c) of the Income-tax Act, 1961 (hereinafter referred to as the "Act"), passed by the learned Commissioner of Income-tax (Appeals)-XXV, New Delhi, dated 02.01.2019, pertaining to the assessment year 2009-10. The solitary effective ground raised by the assessee is as u....