2025 (11) TMI 1896

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....spondent : Shri Vikram Singh Sharma, SR.DR ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), Delhi-42 [in short 'the CIT(A)'] dated 03.01.2025, for Assessment Year 2018-19 confirming levy of penalty u/s.272A(1)(d) of the Income Tax Act,1961 (hereinafter referred to as 'the Act'). 2. A penalty of Rs. 10,000/- ....

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....2023. The CIT(A) rejected submissions of the assessee and confirmed levy of penalty u/s. 272A(1)(d) of the Act. 3. Shri Vikram Singh Sharma, representing the department vehemently defended the impugned order and prayed for upholding penalty levied by the AO u/s. 272A(1)(d) of the Act. The ld. DR submitted that the assessee is recalcitrant, the assessee not only responded to notice u/s.142(1) of....