2016 (10) TMI 1244

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....he Revenue : Shri AR. V. Sreenivasan, JCIT ORDER PER A. K. GARODIA, A. M. : This is an assessee's appeal directed against the Order of CIT (A) - 4 Bangalore dated 04. 03. 2015 for A. Y. 2011 - 12. 2. The assessee has raised as many as 6 Grounds but the only grievance of the assessee is about penalty u/s 271AAA. 3. Learned AR of the assessee submitted that reliance was placed by the ....

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....till 30. 09. 2013 but the assessee did not pay taxes and under these facts, he imposed penalty u/s 271AAA. As per the tribunal order cited before CIT (A) and also before us, the assesssee in that case, the assessee made payment of tax and interest in full on getting the demand notice in that case u/s 156 and under these facts, the tribunal held that since no time limit is prescribed for payment of....