MUNMUN NAYAK,BURDWAN vs. I.T.O., WARD - 2(2), BURDWAN
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Income Tax Appellate Tribunal, “C” BENCH, KOLKATA
Per Rajesh Kumar, AM:
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 16.02.2026 for the AY 2015-16. The penalty was levied u/s 271(1)(c) of the Act vide order dated 03.07.2023 by the ld. Assessing Officer.
At the time of hearing the ld. Counsel for the assessee pressed ground no.3, which is extracted below:-
“3. FOR THAT the Ld. Commissioner of Income Tax (Appeals), N.F.A.C. did not consider that the impugned notice dated 29-12-2017 issued u/s. 274 read with s. 271(1)(c) of the Income Tax Act, 1961 by the Ld. Inco
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