ENDOW POWER BATTERY,NEW DELHI vs. ACIT/DCIT, CENTRAL CIRCLE 18, NEW DELHI
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Income Tax Appellate Tribunal, DELHI BENCH “F”, NEW DELHI
Before: SHRI VIMAL KUMAR & SHRI MANISH AGARWAL
PER VIMAL KUMAR, JM:
The appeal filed by the Appellant/assessee is against order dated 17.11.2025 of Ld. Commissioner of Income Tax (Appeal)-27, Delhi (hereinafter referred to as ‘the CIT(A)’) u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of penalty order dated
P a g e | 2 Endow Power Battery
2024 u/s 271(1)(c) of the Act in pursuance to assessment order dated 27.02.2021 of the Ld. Assessing Officer (hereinafter referred to as ‘the AO’) for Assessment Year 2016-17. 2. Brief facts of the case are that a search and seizure operation u/s 132 of the Act was conducted upon the assessee al
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