APEX DETONATORS PVT. LTD,NAGPUR vs. ACIT CIRCLE -2, NAGPUR
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Income Tax Appellate Tribunal, NAGPUR SMC BENCH, NAGPUR
Before: SHRI MANISH BORAD
This appeal by the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi (for short, “CIT(A)”) dated 26.12.2025 passed u/sec. 250 of the Income Tax Act, 1961 (for short, “Act”) which is arising out of penalty order dated 30.05.2024 passed u/sec. 270A of the Act for the Assessment Year (A.Y.) 2019-20. 2. Sole grievance of the assessee is that Ld.CIT(A) erred in confirming the penalty at Rs. 1,34,568/- levied by the Ld. AO u/sec. 270A of the Act.
I have heard the rival submissions and perused the material placed before me. The assessee is a private limited company and did not furnish its regular return of income. Based on the information appearing in Form No.26AS,
2 Ld.Assessing Officer (AO) issued valid no
The order continues below.
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