TMI Blog2018 (1) TMI 1433X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorities below have imposed penalty u/s 271(1)(b) of the Act. However, we find that finally the assessee did appear before the assessment proceedings and assessment was completed u/s 143(3) and thereafter, the matter travelled upto Tribunal, which allowed the appeal of the assessee for statistical purposes. Therefore, we do not see any reason to uphold the order of CIT(A). We reverse the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee should be allowed. 4. Learned D. R., on the other hand, heavily relied on the orders of the authorities below and stated that the penalty was imposed for not complying with the notices u/s 142(1) on various dates. 5. We have heard the rival parties and have gone through the material placed on record. We find that assessee during the assessment proceedings did not comply with the notices ..... X X X X Extracts X X X X X X X X Extracts X X X X
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