TMI Blog2016 (7) TMI 1442X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 142(1) - assessment u/s 143 and not u/s 144 - Held that:- Respectfully following the decision of the Delhi Bench of the Tribunal in the case of Akhil Bhartiya Prathmik Shmshak Sangh Bhawan Trust vs. Assistant Director of Incometax [2007 (8) TMI 386 - ITAT DELHI-G ] wherein it was held that where the assessee had not complied with notice under section 142(1) but assessment order was pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PER BENCH All these appeals have been filed by different assessees against different orders of the learned CIT(A)-3, Bhopal dated 31.3.2016 for the assessment years mentioned above. 2. In all these appeals the sole issue involved is that the learned CIT(A) has erred in confirming the levy of penalty u/s 271(1)(b) of the Income Tax Act, 1961 of ₹ 10,000/- in each assessment year in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The learned counsel for the assessee submitted that it is held by the Delhi Bench of the Tribunal in the case of Akhil Bhartiya Prathmik Shmshak Sangh Bhawan Trust vs. Assistant Director of Incometax; (2008) 115 TTJ 419 (Del) that where the assessee had not complied with notice under section 142(1) but assessment order was passed under section 143(3) and not under section 144, that meant tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion. We, therefore, respectfully following the decision of the Delhi Bench of the Tribunal in the case of Akhil Bhartiya Prathmik Shmshak Sangh Bhawan Trust vs. Assistant Director of Incometax; (2008) 115 TTJ 419 (Del) wherein it was held that where the assessee had not complied with notice under section 142(1) but assessment order was passed under section 143(3) and not under section 144, that m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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