2025 (8) TMI 671

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l for Assessment Year 2010-11, arises against the CIT(A)/NFAC, Delhi's DIN & order No. ITBA/NFAC/S/250/2024-25/1067762650(1) dated 20.08.2024, in proceedings u/s 271(1)(c) of the Income Tax Act, 1961 (in short "the Act"). 2. It emerges during the course of hearing that both the learned lower authorities have levied section 271(1)(c) penalty of Rs. 3,34,647/- in assessee's hands thereby holding ....