Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing) Neeta Agarwal, Vs. Income Tax Officer, E-23, New Agra, Agra Ward-2(1)(2), Agra (Appellant) (Respondent) Pan: Aaxpa0936E Assessee By : Shri Amit Goyal, Adv Shri Nitin Goyal, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 16/09/2025 Date Of Pronouncement 04/12/2025

penalty u/s 271(1) of I.T.Act, 1961 in the appellant case. 8. That the appeal as well as assessment order are against the law and facts of the case. 9. That the appellant craves the leave to add, amend, alter and/or delete any of the Grounds of Appeal either before or during the course of hearing of appeal