In the result, both the appeals of the Assessee are partly
Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos.2207 & 2208/Del/2025 िनधा"रणवष"/Assessment Years:2019-20 & 2020-21 बनाम M/S Ls Contractors Dcit, Private Limited Vs. Central Circle-30, H-12, Tropical Building, E-2, Ground Floor, Connaught Place, New Delhi. Ara Centre, Pan No.Aabcl8541R Jhandewalan Extension Karol Bagh, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent
9. That the CIT(A) on facts and in law erred in not deleting the interest levied by the respondent u/s 234A, 234B, 234C and 234D of the Act and further erred in not deleting the penalty levied by the respondent u/s 270A of the Act.” 2. Thereafter the assessee has also filed additional grounds of appeal challenging the assumption