2019 (5) TMI 1058

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....Garg & Arpit Gaur, CAs For the Revenue : Shri R.P. Mourya, Sr.DR ORDER PER MANISH BORAD, AM. The above captioned three appeals are at the instance of respective assessee(s) which are directed against the orders of Ld. Commissioner of Income Tax (Appeals), Bhopal (in short 'CIT(A)'), dated 24.01.2018. 2. As the issue raised in all these appeals are similar, these were heard together and are be....

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....he notices issued by the Ld. A.O during the course of assessment proceedings. 6. We find that the similar issue relating to levy of penalty u/s 271(b) of the Act came up before the Co-ordinate Bench in the bunch of appeals which included assessee's own case for other assessment years. The Tribunal vide order dated 24.1.2019 deleted the penalty of Rs. 10,000/- levied u/s 271(b) of the Act by relyi....