2025 (12) TMI 18

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....For the Department : Ms. Monika Singh, CIT-DR ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), Delhi [in short 'the CIT(A)] dated 30.10.2019, for Assessment Year 2015-16. 2. The ld. AR of the assessee submits that the assessee at this stage is only pressing ground no. 5 of appeal assailing validity of penalt....

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....ika Singh representing the department vehemently defended the penalty order and prayed for dismissing appeal of the assessee. 4. Both sides heard. The assessee in appeal has assailed validity of penalty proceedings u/s. 271(1)(c) of the Act on the ground of defective notice. The assessee has placed on record copy of notice issued u/s. 274 r.w.s. 271(1)(c) of the Act, the same is extracted herei....

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.... Thus, impugned order is set aside and appeal of the assessee is allowed. Order pronounced in the open court on Wednesday the 30th day of July, 2025. ============= Document 1 15/12/17 I.T.N.S .- 29 NOTICE UNDER SECTION 274 READ WITH SECTION 271 OF THE INCOME TAX ACT, 1961 Dated: 30-11-2017 PAN: AAACUB206H To M/S. UNITECH REALIABLE PROJECTS PVT LTD BASEMENT, 6, COMMUNITY C....