2025 (3) TMI 2206

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....Bansal, Sr. DR ORDER PER PRADIP KUMAR KEDIA, AM : The captioned appeals have been filed at the instance of the assessee seeking to assail the First Appellate order dated 10.10.2024 passed by Commissioner of Income Tax (A)-3, Noida ["CIT(A)"] under s. 250(6) of the Income Tax Act, 1961 ["the Act"] arising from the assessment order dated 17.12.2019 passed under s. 143(3)/153A of the Act per....

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....rge contemplated under s. 271(1)(c) of the Act is not known. It is trite that the AO has to draw satisfaction qua the alleged 'concealment of particulars of income' or 'furnishing inaccurate particulars of income' as the case may be. The satisfaction towards the charge against the assessee in the instant case is vague, non-descript and thus susceptible. Secondly, it is the case of the assessee tha....