2021 (9) TMI 1592

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Assessee : Shri Manoj Garg, C.A. For the Revenue : Shri Bhopal Singh, Sr. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER The above captioned six separate appeals by the assessee are preferred against six separate orders of the Commissioner of Income Tax [Appeals] - 10, New Delhi dated 18.06.2018 pertaining to Assessment Years 2011-12 to 2016-17. 2. Since in the captioned appeals befo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion 271A of the Act and levied penalty of Rs. 25,000/- for each Assessment Year under consideration. 5. The assessee carried the matter before the ld. CIT(A) but without any success. 6. A perusal of the documents furnished before us shows that there are conflicting facts emanating from the orders of the authorities below qua the documentary evidences in the paper book. In the paper book, we ....