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2013 (7) TMI 1023

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....0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri",sans-serif; mso-ascii-font-family:Calibri; ....

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..../s 271(1)(b) were initiated by issue of notice and which also remained un-complied with. Assessing officer therefore levied penalty of Rs. 10,000/- u/s 271(1)(b) of the Act. . This action of the AO has been confirmed by the Ld. CIT(A). 4. Further aggrieved, now the assessee is in appeal before us. 5. At the time of hearing learned counsel of the assessee relied on the order of this Tribunal ....