2019 (4) TMI 1295

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....hankar Halder, JCIT, Sr. DR ORDER PER SHRI A.T.VARKEY, JM All these appeals preferred by the assessee against the separate orders of Ld. CIT(A)- 13, Kolkata dated 12.11.2015 for AY 2009-10 in respect of his action confirming the penalty imposed u/s. 271B, 271(1)(c) and 271F of the Income-tax Act, 1961 (hereinafter referred to as the "Act"). 2. At the outset, ld. AR of the assessee drew....

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....s file to decide afresh the appeals after providing adequate opportunity to the assessee according to law. Both these appeals of assessee are allowed for statistical purposes. 4. Coming to the penalty imposed u/s. 271(1)(c) of the Act. We note that the impugned order has been passed on 13.11.2017 and the date of fixing the hearing was on 06.11.2017 whereas the assessee had given an application ....