CHANDRAJIT PRAHALDSINH RATHOD,SURAT vs. THE INCOME TAX OFFICER, WARD 1(9), BHAVNAGAR, BHAVNAGAR
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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: Shri Sanjay Garg
The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (in short “NFAC”), Delhi [hereinafter referred to as ‘Ld. CIT(A)’] dated 26/01/2026 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2017-18. 2. The assessee in this appeal has contested the levy of penalty u/s 272A(1)(d) of the Act for non-responding to the notices issued by the Assessing Officer (hereinafter referred to as “the AO”) during the
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