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2017 (12) TMI 646 - AT - Income TaxPenalty u/s 271(l)(b) - no proper notice giving “reasonable opportunity of being heard” to the assessee - Held that:- the notice has been issued for six years comprising AYs. 2008-09 to 2013-14, fixing the compliance on one single day. It is noteworthy that the non- application of mind of the AO is glaringly evident from the fact that though as per the heading of the notice, it is for AYs. 2008-09 to 2013-14, the penalty has been imposed for A.Y. 2014-15 also. The ld. CIT (A) also has confirmed the penalty for A.Y. 2014-15 without application of mind. Further, as per para 9 (b) of the notice, information as on 01.04.2003 has been asked for, which was beyond the purview of the AO under the notice issued u/s 142(1) of the Act. The notice was issued on 7.12.2015. The compliance was required to be made on 11.12.2015. Information was asked on 27 points. Compliance for such voluminous information was required on one single day, within a period of four days. Now, by any stretch of imagination, in such a short period of four days, it is well-nigh impossible for such voluminous documentary information, comprising details-facts and figures, to be gathered, collated, compiled and presented before the AO. That being so, the notice issued can, in no manner, be said to be a proper notice giving “reasonable opportunity of being heard” to the assessee. - Decided in favour of assessee.
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