Bench: Cit(A). Consequently, Learned Cit(A) Dismissed Both Appeals Being Not Maintainable.
section 270A of the Act, as regards the assessment year 2018-19 is dated 01.01.2022, whereas the impugned penalty order u/s 270A of the Act, as regards assessment year 2019-20 is dated 04.01.2022. 4. On going through Form 35 of each appeal, presented before Learned CIT(A), we find that the assessee challenged there orders dated 01.12.2021. However