2013 (7) TMI 1023

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..... . Assessee by: Sri G.A. Mehta, A.R. ORDER PER : D.K. TYAGI, JUDICIAL MEMBER:- This is the assessee s appeal against the order of Ld. CIT(A)-XVI Ahmedabad dated 01-11-2012. 2. The assessee in this appeal is aggrieved by the action of Ld. CIT(A) in upholding the penalty imposed by assessing officer u/s 271(1)(b). 3. Brief facts of the case are that assessing officer duri .....

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..... ies were cancelled. There is no dispute about that fact that in the instant case also assessment order has been passed u/s 143(3) of the Act and not u/s 144, therefore following this order, penalty imposed by AO and sustained by Ld. CIT(A) u/s 271(1)(b) of the Act is hereby deleted. 6. In the result, assessee s appeal is allowed. Order pronounced in open court on the date mentioned hereinabo .....

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