SANDEEP KUMAR SETHIA,KOLKATA vs. ITO, WARD 44(2), , KOLKATA

This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2011-12 dated 10.12.2024, which has been passed against the penalty order u/s 271D of the Act, dated 29.09.2014.

We have considered the submission made and also gone through the facts of the case. The Ld. AO noted that the assessee had received