AMAR NATH GUPTA & SON,DELHI vs. DCIT, CC-15, NEW DELHI
No AI summary yet for this case.
Income Tax Appellate Tribunal, DELHI BENCH ‘B’:NEW DELHI
Before: SHRI S. RIFAUR RAHMAN & SHRI ANUBHAV SHARMA
PER S. RIFAUR RAHMAN, AM : This appeal is filed by the assessee against the order passed by the ld.
Commissioner of Income-tax (Appeals), Delhi – 26 [for short ‘ld. CIT (A)] dated 22.12.2025 for the Assessment Year 2019-20. At the time of hearing, ld. AR of the assessee brought to our notice 2. relevant facts of the case and submitted his submissions. He submitted that the appeal filed by the assessee against the order passed by ld.
2 CIT(A) dated 22.12.2025, confirming the penalty levied by the AO under section 271D of the Income-tax Act, 1961 (for short ‘the Act’).
He submitted that in the case of the assessee, under the quantum 3. proceedings whe
The order continues below.
Read the full judgment
A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.