2014 (8) TMI 1229

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.... ORDER By this appeal, the appellant has challenged the order dated 9th June, 2005 passed by the Income Tax Appellate Tribunal, Allahabad in ITA No.190/Allahabad/2005 for the assessment year 2003-04. On 10.1.2006, a coordinate Bench has admitted the appeal on the following substantial questions of law:- "(i) Whether the use of "satisfied" and "may" in the penalty provisions under section 271(....

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....unsel who was representing him in the assessment proceedings will be prevented by sufficient cause in not attending the proceedings on the date fixed, the levy or confirming of penalty under section 271(1)(b) of the Act upon the appellant is legally justified? Heard Sri Parv Agrawal, the learned counsel for the assessee and Sri R.K. Upadhyaya, the learned counsel for the department. After hearin....