2025 (3) TMI 2066

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....unil Yadav, CIT(DR) ORDER PER SATBEER SINGH GODARA, JM These assessee's twin appeals ITA Nos. 3848 & 3849/Del/2024 for assessment years 2011-12 and 2010-11, arise against the Commissioner of Income Tax (Appeals)-3 [in short the "CIT(A)"], Gurugram's order(s) dated 31.07.2024 passed in case nos.CIT(A)-(3)/GGN/10014/2018-19 and CIT(A)-(3)/GGN/10015 /2018-19, respectively, involving proceedi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itiates the entire proceedings. The Revenue on the other hand has vehemently argued that such a defect is only a procedural one only which is not fatal to the impugned penalty. 5. Faced with this situation, we quote PCIT Vs. Sahara India Life Insurance Co. Ltd. (2021) 432 ITR 84 (Del.) and PCIT Vs. Gopal Kumar Goyal (2023) 153 taxmann.com 534 (Del.) to conclude that once the learned Assessing O....