2019 (2) TMI 1820

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....irected against the order dated 5th February,2018 of the CIT(A)-1, Gurgaon, relating to Assessment Year 2014-15. 2. Levy of penalty of Rs. 10,000/- u/s 271(1)(b) of the IT Act by the Assessing Officer and confirmed by the CIT(A) is the only issue raised by the assessee in various grounds of appeal. 3. Facts of the case, in brief, are that the assessee is a company and filed its return of inc....

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.... the Bench to the assessment order which reads as under:- "The Return of income was filled on 19.09.2014 declaring an Income of Rs. 3,10,660/-. The case was selected for scrutiny assessment and accordingly notice u/s 143(2) was issued on 18.09.2015 by the ITO-2(2),Gurgaon, which was duly served upon the assessee. Later on the case was transferred to this office due to change of jurisdicti....

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....DCIT in ITA No.738/Del/2014, order dated 29th June, 2016, he submitted that under identical circumstances, the Tribunal has cancelled the penalty levied u/s 271(1)(b) of the Act on the ground that when the order has been passed u/s 143(3) and not u/s 144 of the IT Act the subsequent compliance in the assessment proceedings is considered as good compliance and the default committed earlier can be i....

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.... comply with the various statutory notices issued by him. However, a perusal of the assessment order shows that the order has been passed u/s 143(3) on 10.11.2016. Further, the Assessing Officer, in the body of the assessment order has mentioned that the assessee has complied with the statutory notices issued u/s 142(1) and the information/details asked for have been furnished which were discussed....