2025 (10) TMI 135

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.... PER BENCH : This is an appeal filed by the assessee against the order of ld.Commissioner of Income Tax (Appeal)[NFAC], dated 17.05.2024 for A.Y.2013-14 passed under section 250 of the Income Tax Act, 1961; emanating from penalty order under section 271(1)(b) of the Act, 1961. The Assessee has raised the following grounds of appeal : "1. On facts and in the circumstances of the case ....

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....leaded that penalty may be dropped. Submission of ld.DR: 3. Ld.Departmental Representative(ld.DR) for the Revenue relied on the order of Assessing Officer (AO) and ld.CIT(A). Findings and Analysis : 4. We have heard both the parties and perused the records. It is observed that Assessing Officer had levied penalty under section 271(1)(b) of the Act for non-compliance to notice under sec....