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In the result, the appeal is partly allowed
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
II. ITA No. 636/Kol/2024 (AY 2012-13) 10. The assessee has raised the following grounds of appeal in ITA No. 636/Kol/2024: “1. That on the facts and under circumstances of the case, penalty order passed by the learned assessing officer as confirmed by the learned CIT (Appeals)-NFAC is not tenable as notice issued u/s 274/271(1)(c) dated