2025 (3) TMI 2250

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....Ld. AR For the Respondent : Shri Shailendra Shrivastava - Ld. Sr. DR ORDER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. The appellant herein Smt. Shahina Shahid has filed the instant two appeals against separate orders of Ld. CIT(A), NFAC dated 27-12-2021 / 22-12-2021 confirming Ld. AO's assessment order dated 26-12-2016 as well as penalty u/s 271(1)(c) order dated 07-06-2017. 2. It ....