250 of the Income-tax Act, 1961 [‘the Act’ hereinafter] which in turn arisen out of order of penalty dt. 23/03/2022 passed u/s 271(1)(c) of the Act by the National Faceless Assessment Centre Delhi [‘Ld. NFeAC’ hereinafter] anent to assessment year 2009-10 [‘AY’ hereinafter]. ITAT-Panaji Page 1 of 10 SAAVUSSSN Vs ITO, Gokak ITA Nos.006/PAN/2025