TMI Blog2016 (3) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... thout making any additions. We further find that the Co-ordinate Bench in case of Priyank K. Shah vs. ITO (2013 (7) TMI 1023 - ITAT AHMEDABAD) has held that when assessment order is passed u/s. 143(3) of the Act and not u/s. 144 of the Act, then non-compliance of notice u/s.142(1) of the Act is deemed to have been waived. Before us, Revenue has not placed any contrary binding decision. Thus in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the materials on record are as under: 3. Assessee is an individual stated to be engaged in the business of plastic bags in the name and style of M/s. Bagrecha Poly Pack. Assessee filed his return of income for A.Y. 2008-09 on 09.03.2009 declaring total income at ₹ 91,087/-. The case was selected for scrutiny and thereafter, assessment was framed u/s.143(3) of the Act vide order da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d following grounds: 1. That the CIT(A) has erred in holding that assessee did not have reasonable cause. 2. That on facts in law learned CIT(A) ought to have deleted the penalty u/s.271(1)(b) of IT Act. 4. Before us, ld. A.R. submitted that it is not a case where assessee did not furnish the details called for by A.O. and submitted that assessee s representative had indeed appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment has been framed u/s.143(3) of the Act and further the income returned by the assessee has been accepted by A.O. without making any additions. We further find that the Co-ordinate Bench in case of Priyank K. Shah vs. ITO (in ITA No.237/Ahd/2013 order dated 31.07.2013) after relying on the decision of the Tribunal in the case of Kamdhenu Motors Pvt. Ltd vs. ACIT vide ITA No. 1321/Ahd/2006 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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