2014 (9) TMI 545

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....e for Mr. Ravish Sood, Advocate ORDER Ajay Kumar Mittal,J. 1. This order shall dispose of ITA Nos.141 and 142 of 2014 as according to the learned counsel for the appellant, the facts and the substantial questions of law involved in both the appeals are similar, which however are being extracted from ITA No.141 of 2014. 2. ITA No.141 of 2014 has been preferred by the appellant under Sec....

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....e that the lower authorities had most arbitrarily brushed aside the bonafides and the compelling reasons which had prompted and led to delay in filing of the requisite information by the appellant within the stipulated time period? 3. Whether the Tribunal is right in law in upholding the levy of penalty under section 271FA of the Act in the hands of the appellant on the basis of premature obser....

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....n to the facts involved in the case relied upon by the Tribunal while dismissing the case of the appellant were differently placed?" 3. A few facts relevant for the decision of the controversy involved as narrated in ITA No.141 of 2014 may be noticed. The appellant is a Sub Registrar working in the moffusil area of District Bathinda. Under section 285BA(1)(d) of the Act read with Rule 114E(1)(2....

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.... obligation by holding the office as that of Sub Registrar. Show cause notices were issued to the appellant under section 271FA of the Act on 23.8.2010, 9.9.2010, 13.12.2010, 22.12.2010 and 17.1.2011 whereby he was called upon to explain as to why penalty under section 271FA of the Act be not imposed on him. The appellant put in appearance and vide reply dated 29.9.2010 and 13.1.2011 submitted tha....