2013 (11) TMI 1518

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....S. Kochar, CA and Shri Udaibir Singh, Advocate For the Respondent : Shri Satpal Singh, Sr.DR. ORDER These appeals by the assessee are directed against the order of the learned Commissioner of Income-tax (Appeals)-XXII, New Delhi dated October 30, 2012 for the assessment year 2008-09. 2. In all these appeals, the only ground raised is against levy of penalty under section 271(1)(b) of t....

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....opy of the same is attached along with this order as Annexure-1. From the above, it is evident that the notice had three paragraphs. In the printed pro forma of the notice, there is instruction to the Officer to "strike out items not applicable". However, none of the paragraphs has been stroked out. Sub-para (c) where the date and place of hearing is mentioned reads as "furnish in writing and veri....