Bench: Shri Manish Boradassessment Year : 2015-16 Shri Piyush Juneja, Jt.Commissioner 10,Anand Nagar, Of Income-Tax, बनाम/ Khandwa Range 4, Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan : Aolpj9133N Assessee By Shri Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 30.07.2024 Date Of Pronouncement 01.08.2024

reassessment proceedings have also been challenged separately by the assessee before Ld. CIT(A), but the same is still pending for adjudication before the Ld. CIT(A). However, against the penalty order u/s 271E of the Act, the appeal to Ld. CIT(A) has been decided against the assessee. In the appeal against the levy of penalty u/s 271E