Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2010-11] Mohit Batola Vs Acit 155, Village Miyanwala Central Circle P.O.-Harrawala, Dehradun, Dehradun, Uttarakhand Uttarakhand-248001 Pan-Aftpb3533M Appellant Respondent Assessee By Shri Verendra Kalra, Ca Revenue By Shri S.K.Chaterjee, Cit Dr Date Of Hearing 05.08.2025 Date Of Pronouncement 30.10.2025 Order

46,856/- was levied u/s 271(1)(c) of the Act for furnishing inaccurate particulars of income. 3. Before us, the Ld. AR of the assessee submits that at the time of initiation of the proceedings u/s 271(1)(c) of the Act, notice was issued to the assessee dated 28.03.2013. Thereafter another notice was issued