INDRANI NANDY (LEGAL HEIR OF LATE SHRI SAILEN GOPAL NANDY),HOWRAH vs. ACIT, CIRCLE 46,, KOLKATA
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Income Tax Appellate Tribunal, “B” 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 30.09.2024 for the AY 2017-18. The penalty was levied u/s 271B of the Income-tax Act, 1961 (the Act), vide order dated 15.12.2021 by the ld. Assessing Officer.
At the time of hearing the ld. Counsel for the assessee has raised following grounds of appeal:-
“1. For that the order dated 30.09.2024 passed by the Learned Commissioner of Income Tax (Appeals), NFAC, dismissing the appeal of the appellant, is bad Indrani nandy; A.Y. 2017-18 in law, erroneous, arbitrary, perverse and unsustainable, and is liable t
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