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2019 (3) TMI 635
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.... 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 Jaiswal vs. Dy. CIT, Kanpur", vide order passed....