LALIT AGGARWAL,NOIDA vs. INCOME TAX OFFICER, NEW DELHI
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Income Tax Appellate Tribunal, DELHI “A” BENCHES, NEW DELHI
Before: SHRI SUDHIR KUMAR & SHRI MANISH AGARWAL
PER MANISH AGARWAL, A.M.: The present appeal is filed by assessee against the order dated 09.12.2025 passed by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld. CIT(A)”] in Appeal No. NFAC/2011-12/10499692 u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of penalty order dated 12.01.2022 passed u/s 271B of the Act pertaining to Assessment Year 2012-13. 2. Brief facts of the case are that the assessment in this case was completed u/s 147/144 dated 07
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