2025 (7) TMI 519

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..... Sankalp Malik, Adv. & Sh. Sanjay Malik, Adv. For the Respondent : Ms. Pooja Swaroop, CIT-DR ORDER Per Satbeer Singh Godara, Judicial Member: These assessee's twin appeals ITA Nos. 962 & 963/Del/2018 for Assessment Years 2007-08 and 2008-09, arise against the CIT(A)-36, New Delhi's in case No. 163 & 164/2015-16 dated 29.07.2016, in proceedings u/s 271(1)(c) of the Income Tax Act, 1961....

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....he Act dated 21.12.2009 and 24.12.2010, assessment year wise not specifying any specific limb(s) thereunder, his failure to this effect vitiates the entire proceedings. The Revenue on the other hand has vehemently supported both the lower authorities' action levying the impugned penalty. 5. Faced with this situation, we quote PCIT Vs. Sahara India Life Insurance Co. Ltd. (2021) 432 ITR 84 (Del.....