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2025 (11) TMI 1493

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Full Text of the Document

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.... GEORGE MATHAN, JM: These are appeals filed by the Revenue against the orders of the Commissioner of Income-tax (Appeals), Kolkata-20, [the learned CIT (A)], cancelling the penalty levied u/s 271DA for the A.Y. 2017-18, 2018-19 and 2019-20. 02. Shri S.K. Tulsiyan represented on behalf of the assessee and Ms. Archana Gupta represented on behalf of the Revenue. 03. The appeals of the Revenu....

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