2019 (3) TMI 361

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....ansari, Sr.AR-CIT ORDER PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed this appeal, challenging the order dated 07-02-2017 passed by the Ld. Commissioner of Income Tax (Appeals)-3, Mumbai, confirming the penalty levied by the Assessing Officer (AO) u/s. 271(1)(c) of the Income Tax Act (Act). 2. We have heard the parties and perused the record. 3. The assessment order i....

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.... AR submitted that the penalty order passed by the AO requires re-consideration at his end by duly considering the appeal order passed by the Ld. CIT(A) in the quantum assessment proceedings. He submitted that the impugned order passed by the Ld. CIT(A) is also much prior to the order passed by him against quantum assessment proceedings. 5. Ld. DR on the contrary supported the order passed by t....