2022 (11) TMI 214

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.... These are appeals filed by the assessee against the order of the ID  CIT(A)-1, Bhubaneswar both 30.10.2013 in appeal no 243/11-12 & 244/11-12 against confirmation of levy of penalty u/s.271F of the Act for  the assessment year 2008-09 & 2009-10 2. It was submitted by ld AR that the assessee was in the process of collecting the copy of the seized documents. It was submitted that con....

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....documents have been given to the assessee within 2-3 months. It was the submission that the order of the ld CIT(A) was liable to be upheld. 4. We have considered the rival submissions. The levy/confirmation of penalty is based on the facts of each case. There is no presumption that the assessee is willfully violating the law. It is an admitted fact that notice u/s.153A has been served on the as....