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2016 (6) TMI 1417 - AT - Income TaxPenalty u/s 271(1)(b) - non-cooperative to the various scrutiny notices - HELD THAT:- There is no dispute about the facts narrated in the preceding paragraphs. The Assessing Officer as well as the CIT(A) for having committed default in responding to above stated scrutiny notices. We find from the lower appellate order that the assessee has duly explained its non appearance/adjournment applications. Assessing Officer completed assessment on basis thereof on 29-12-2010 assessing total loss at ₹ 1,80,60,440/- raising nil tax demand. This is not the Revenue’s case that the Assessing Officer had not framed a regular assessment u/s 143(3) of the Act on the basis of assessee’s documents placed on record. We conclude that the assessee’s act cannot be treated as to have non-cooperative to the various scrutiny notices. We delete the impugned section 271(1)(b) penalty. Assessee’s appeal is allowed.
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