2026 (3) TMI 704

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...., JM: This appeal filed by the Assessee is against order dated 29.04.2015 of the Learned Commissioner of Income Tax (Appeals)-Panchkula [hereinafter referred to as 'the Ld. CIT(A)'] passed u/s 250(6) of the Income Tax Act, 1961, [hereinafter referred to as 'the Act'] arising out of penalty order dated 13.06.2012 of the Ld. Assessing Officer/ JCIT, TDS Range, Karnal u/s 272A(2)(k) of the Act for....

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....ted 13.06.2012 of Ld. AO, the assessee filed appeal before the Ld. CIT(A) which was dismissed vide order dated 29.04.2015. 3. Being aggrieved, the appellant assessee preferred present appeal on following grounds. "1. That the Ld. Commissioner of Income Tax (Appeals) has erred in law as well as on facts in upholding addition on account of penalty of Rs. 241300/-, on account of late fili....