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2022 (12) TMI 1075
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.... ORDER PER YOGESH KUMAR US, JM This appeal is filed by the assessee for assessment year 2016-17 against the order of the ld. Commissioner of Income Tax (Appeals)-9, New Delhi [hereinafter referred to as CIT (Appeals)] dated 17.06.2019. 2. The assessee has raised the following grounds of appeal:- 1. "That the Ld. CIT (A) has erred in law and on facts in arbitrarily and mechanica....
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....at subsequent compliances made by the appellant were considered as good compliance and the defaults committed earlier were ignored by the AO himself. 4. That on the facts and in the circumstances of the case, the Ld. CIT(A) erred in fact and in law in upholding the penalty order under section 271(1 )(b) of the Act as valid while' the said penalty order was passed without recording man....
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....inst the penalty order dated 01.08.2018, the Assessee has preferred an appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 17.06.2019, dismissed the appeal of the assessee by confirming the penalty order passed under section 271(1)(b) of the Act. 4. Aggrieved by the order dated 17.07.2018, passed by the Ld. CIT(A), the assessee has preferred the present appeal on the grounds mentioned....
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....notice under section 142(1) of the Act along with the questionnaire has been issued, but the assessee has failed to file any reply in response to the said notice. It is also not in dispute that the assessment order has been passed under section 142(1) of the Act not under section 144 of the Act, wherein the Ld. A.O. considering the subsequent compliance made by the assessee and by considering the ....