2025 (7) TMI 519

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....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 (in short "the Act"), respectively. 2. He....

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....t 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.) and PCIT Vs. Gopal Kumar Goyal (2023) 153 taxmann....