2025 (8) TMI 286

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.... DR ORDER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. Aggrieved by confirmation of penalty u/s 271(1)(c) for Rs. 77,639/- for Assessment Year (AY) 2013-14, the assessee is in further appeal before us. The impugned order has been passed by learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 14-08-2024 in the matter of penalty levied by Ld. As....