2005 (7) TMI 298

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..... ing the assessee to be personally present or to file photo copy of a conveyance deed/sale deed, neither any adjournment was sought not any compliance was made, on three different dates, Subsequently, penalties amounting to Rs. 30,000, for the alleged three defaults, were imposed. The learned CIT(A) confirmed the penalties. The assessee is in further appeal before us. 2. The contention of the ass .....

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..... nder the bona fide impression that due Compliance had been made. 3. Undisputedly, as also observed by the learned CIT(A), the requirement for the assessee was either to attend, in person or to produce photo copies of the requisite documents. The dispute is as to whether having supplied attested copies instead of photo copies as required by the AO, the assessee has committed any default so as to .....

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..... submitted certified copies before the AO. The penalty in question has been levied merely because instead of the photo copies, as the assessee was required by the AO to do, certified copies were supplied. In effect, the assessee did supply the requisite copies available from the record. As discussed above, certified copies definitely carry more evidentiary value than photo copies. Therefore, the as .....

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