Bench: Shri Mahavir Singh & Shri Manish Agarwal
reassessment order and consequent levy of penalty u/s 271A of the Act, therefore, they are taken together and ITA No. 236/DDN/2025 & 05/DDN/2026 decided by a common order. First we take assessee’s appeal in ITA No. 236/DDN/2025. ITA No.236/DDN/2025 [Assessment Year : 2017-18] 3. Brief facts of the case are that assessee has filed his return of income