2019 (2) TMI 167

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....D.R. ORDER PER T. S. KAPOOR, A.M. This is an appeal filed by the assessee against the order of learned CIT(A)-IV, Kanpur dated 31/01/2018 pertaining to assessment year 2014- 15. In this appeal the assessee has taken four grounds however, the crux of the grounds of appeal is the action of learned CIT(A) by which he has sustained the penalty of Rs. 10,000/- which the Assessing Officer had m....

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....ear under consideration stood abated in view of the provisions of section 153A of the Act and as such there was no non compliance at all at the part of the assessee. Learned A. R. further submitted that since the assessment u/s 153A was completed u/s 153A read with section 143(3) of the Act therefore, no penal provisions u/s 271(1)(b) should have been invoked by imposing penalty of Rs. 10,000/-/. ....

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...."5. We have heard the rival parties and have gone through the material placed on record. We find that assessee during the assessment proceedings did not comply with the notices issued u/s 142(1) on various dates which learned CIT(A) and Assessing Officer have noted in their order and therefore, the authorities below have imposed penalty u/s 271(1)(b) of the Act. However, we find that finally the a....