SANGAM ALMIRAH PRIVATE LIMITED,MUZAFFARPUR vs. NFAC, DELHI

In the result, the appeal filed by the assessee is allowed

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

2. For that the learned CIT(A) is not justified in not adjudicating the specific grounds taken with regard to limitation of penalty proceeding and the I.T.A. No.: 338/PAT/2025 Assessment Year: 2018-19 Sangam Almirah Private Limited. mandatory affording of opportunity of hearing as per provision of section 270AA (4) of the I.T. Act. 3. For that the penalty order

PREM KUMAR GOUTAM,LAKHISARAI vs. ITO WARD- 2 (5), LAKHISARAI

In the result, the appeal of the assessee is allowed