271C of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2011-12. I.T.A No. 1105 & 1106/Ahd/2025 A.Y. 2011-12 2 Late Ashvinbhai Umedbhai Patel (deceased) By Legal Heir Smit Ashvinbhai Patel vs. ITO 2. The assessee has raised the following Grounds of Appeal: 1. The learned NATIONAL FACELESS APPEAL CENTRE [NFAC]/CIT