2025 (9) TMI 1661

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....Sr. D.R. ORDER PER: INTURI RAMA RAO, AM This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 26.06.2024 for Assessment Year (AY) 2018-19. 2. Brief facts of the case are that the appellant AOP filed its return of income for AY 2018-19 on 18.10.2018 declaring total income of Rs. 1,20,22,050/-. Against the said return....

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.... dated 03.02.2022 by levying penalty of Rs. 10,81,197/-. 3. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order confirmed the penalty without dealing with the issue of immunity sought by the assessee. 4. Being aggrieved, the assessee is in appeal before the Tribunal in the present appeal. 5. We have heard the rival contentions of both the parties and peruse....