Bench: : Shri S. Rifaur Rahman
271A of the Income-Tax Act, 1961 (“the Act” for short), which is consequential to the assessment order, both these appeals are being disposed of by this consolidated order for the sake of convenience and brevity. ITA No. 487/Agr/2025 is taken as a lead case. ITA No.487 & 488/Agr/2025 3. Brief facts of the case are, the assessee, an insurance agent