2016 (6) TMI 1417

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.... S. S. Godara, Judicial Member:- This assessee's appeal for A.Y. 2008-09, arises from order of the CIT(A)-VIII, Ahmedabad dated 22-06-2012 in appeal no. CIT(A)- VIII/ITO. Wd. 4(2)/733/10-11, partly confirming penalty of Rs. 20,000/- out of Rs. 50,000/- as imposed by the Assessing Officer in order dated 24-01-2011, in proceedings under section 271(1)(b) of the Income Tax Act, 1961; in short "the ....

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....ly. The Assessing Officer termed it as habitual defaulter to issue the impugned show cause notice u/s. 271(1)(b) of the Act dated 15-11-2010. The assessee is again stated to have not filed any response thereto. This made the Assessing Officer to levy the impugned penalty @ Rs. 10,000/- each for all the five defaults narrated hereinabove. The CIT(A) partly confirms the same to the tune of Rs. 20,00....