2019 (5) TMI 778

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....nuly, CA For the Respondent : Smt. Naina Soin Kapil, Sr. DR. ORDER PER H.S. SIDHU, JM These appeals are filed by the Assessee emanate out of the common Order of the Ld. Commissioner of Income Tax (Appeals)-13, New Delhi dated 20.3.2015 pertaining to assessment year 2007-08 to 2008-09. Since the issues involved in these appeals are common and identical, hence, the appeals were heard tog....

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....the imposition of penalty u/s. 271(1)(c) it is mandatory that the assessment proceedings has been completed under section 201/201(1A) of the Income Tax Act, 1961. 3. That on the facts and circumstances of the case, the order of the Ld. CIT(A), Appeals-13, New Delhi is erroneous, both in law and on the facts. 4. That the appellant craves leave to add, alter, modify withdraw, amend....

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....tory that the assessment proceedings has been completed under section 201/201(1A) of the Income Tax Act, 1961. In view of above, he requested that the issues in dispute may be set aside to the file of the Ld. CIT(A) with the directions to decide the same afresh, after giving adequate opportunity of being heard and pass a speaking order. 4. On the other hand, Ld. DR relied upon the orders of the....