2019 (3) TMI 635

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....i C. K. Singh, D.R. ORDER PER A. D. JAIN, V.P.: ITA Nos. 426 to 431/LKW/2017 are the appeals against confirmation of levy of penalty under section 271F of the Income-tax Act, 1961. ITA No.432/LKW/2017 is an appeal against confirmation of levy of penalty under section 271(1)(b) of the Act. Both these issues are squarely covered by the decision of this Bench in the case of "Sunil Kumar Jais....

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....ses where no return is filed as per the requirements of section 139(1) of the Act or the provisos thereto. Penalty u/s 271F of the Act pertains only to infringement of section 139(1) and its provisos, and not to that of a notice u/s 153A of the Act. 2. So far as, the penalty concerning I.T.A. No.425/Lkw/2017 is concerned, it is held that the assessment was completed as a regular assessmen....