In the result, both the appeals in ITA Nos
Bench: Shri Chandra Poojari & Shri Soundararajan K.
D E R PERSOUNDARARAJAN K., JUDICIAL MEMBER: These appeals by assessee are directed against different orders of CIT(A) for the assessment year 2015-16 both are having common date 9.3.2023 with regard to levy of penalty u/s 271D & 271E of the Income Tax Act, 1961 (in short “The Act”). The assessee also filed stay petitions with SP Nos.105