In the result, ITA No. 200, 201 & 198/Agr/2025 are allowed for
Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh
penalty order dated 22.09.2022 passed u/s. 271(1)(c) of the Act. 2. The facts in all the three appeals are almost either similar or consequential. Hence, for the sake of brevity and convenience, these appeals are being decided by the common order. The facts of ITA No. 200/Agr/2025 for the assessment year 2013-14 are only being narrated