2019 (1) TMI 646

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....ICIAL MEMBER: Present two appeals are directed at the instance of the assessee against common order of the ld.CIT(A)-13, Ahmedabad dated 28.6.2016 passed for the Asstt.Years 2007-08 to 2013-14. 2. Grievance of the assessee in these two assessment years i.e. Asstt.Year 2012-13 and 2013-14 is that the ld.CIT(A) has erred in levy of penalty amounting to Rs. 10,000/- under section 271(1)(b) of the A....

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....lied with. Before the A.O., the appellant has not given any satisfactory reason for non-imposition of penalty. I also find that the decision cited by the appellant is distinguishable on the facts of the present case as in the decision of Hon'ble Delhi Tribunal, the issue is of multiple issue of 143(2) notices. The A.O. is correct in holding that the penalty u/s. 271(l)(b) may be attracted for ....