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TMI Blog2019 (3) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... PER T. S. KAPOOR, A.M. These appeals have been filed by the assessee against the respective orders of the learned CIT(A)-IV, Kanpur, all dated 10/08/2017 for assessment years 2009-10 to 2015-16. Since the grounds raised and the facts involved in all the cases are similar, we have decided to dispose of all these appeals by a common order. 2. For the sake of convenience, we take up the facts invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder section 153C, during the course of which such notice under section 142(1) had been issued were not valid as per advice received by the appellant, as had duly been brought to the notice of the Assessing Officer during the course of assessment related proceedings; c) in any case in compliance with the said show cause notice the appellant had given detailed reasoning for alleged noncompliance; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or alleged non-compliance of subsequent notices under section 142(1) and there being no show cause notice issued for such subsequent non-compliance, order levying penalty under section 271(1)(b) was liable to be held to have been passed in violation of the provision of section 274 of the Act and accordingly the same should have been quashed. 5. BECAUSE the order appealed against is contrary to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bears the stamp of the Assessing Officer and signatures thereon. These are dated 19/10/2016. The Department has not been able to show otherwise. 4. The Assessing Officer has noted that again notice u/s 142(1) was issued on 31/10/2016 and date was fixed for compliance on 07/11/2016 but assessee did not file any reply or adjournment application by 08/11/2016. The Assessing Officer has further not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for. It is, accordingly, cancelled. Therefore, appeal in I.T.A. No.636 is allowed and penalty is deleted. 5. The facts, in other appeals of the assessee numbering 637 to 642 are similar and even date of show cause notices and their replies are similar therefore, the penalty is deleted in other appeals also. 6. In the result, all the seven appeals filed by the assessee are allowed. (Order pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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