2015 (10) TMI 26

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....tant Member Since all four appeals filed by the assessee involved common issue as well as common ground, therefore, all these appeals are decided by this common order and all these appeals arising out common order of Commissioner of Income Tax (Appeals) Central-I, Kolkata dated 10.09.2013 for the assessment years 2006-07 to 2009-10. 2. The only common issue in all these appeals relate to the....

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.... The AO issued show cause notice to the assessee and ultimately levied of penalty u/s. 18(1)(c) of the Act. The assessee explained that he had filed the wealth tax returns prior to the issue of the said notice u/s. 17 of the Act i.e. on12-09-2011. The AO took the view that return filed by the assessee were not within due date and hence, were invalid. When the matter went before CIT(A), he confi....