2015 (6) TMI 1167

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..... peal is preferred by the assessee against the penalty of Rs. 10,000/- levied under section 271(1)(b) of the Income-tax Act, 1961 (hereinafter called in short "the Act") on account of non-compliance of the notices issued by the Assessing Officer. 2. On a careful perusal of record, we find that the Assessing Officer has issued a notice to the assessee for appearance on 30.4.2012, but this notice wa .....

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..... red before the Assessing Officer in response to the notices issued by the Assessing Officer either in the assessment proceedings or in the penalty proceedings, we are of the view that no lenient view can be taken on the assessee, as if the penalty is deleted, a message will go to the public at large that there is no need to make compliance of the notices of the Income-tax authorities. Therefore, w .....

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