TARUN SHARMA, YAMUNANAGAR,YAMUNANAGAR vs. JAO THE INCOME TAX OFFICER WARD-5, YAMUNANAGAR, YAMUNANAGAR
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Income Tax Appellate Tribunal, “SMC” BENCH, CHANDIGARH
Aforesaid appeals by assessee assail confirmation of penalty u/s 271D & 271E. First, we take up ITA No.211/Chandi/2026 for Assessment Year (AY) 2011-12 which arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 21.11.2025 confirming penalty of Rs.7.90 Lacs as levied by Ld. AO u/s 271D vide order dated 17.09.2021. Having heard rival submissions, the appeal is dispose
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