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Bench: S.G.PANDIT,K. V. ARAVIND
65,348/- and - 5 - HC-KAR NC: 2026:KHC:2922-DB ITA No. 13 of 2025 C/W ITA No. 14 of 2025 Rs.71,42,345/- for the Assessment Years 2013-14 and 2014- 15, respectively. The Assessing Officer for the above assessment year, levied penalty under Section 271(1)(c) of the Act. 4. Aggrieved by the orders of assessment