2025 (2) TMI 1539

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....it Dey, VP: This is an appeal by the assessee, against order dated 20.09.2024, passed by National Faceless Appeal Centre (NFAC), Delhi, confirming the penalty imposed u/s. 271(1)(c) for the assessment year (A.Y.) 2015-16. 2. We have heard the parties and perused the materials available on record. Before us, learned counsel appearing for the assessee submitted that when the learned first appe....