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2019 (4) TMI 563

has made part compliance and the assessment order is not passed u/s. 144, therefore, relying on the judgment in the case of Ram Commercial Enterprises Ltd [1998 (10) TMI 13 - DELHI HIGH COURT] wherein it was held that since the order was passed by the AO u/s. 143(3) and not 144. - This means the subsequent compliance in the assessment proceedings was considered as good compliance and default .....

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, the Act ), both dated 08-03-2016. 2. Since these two appeals pertained to the same assesse, different assessment years, common and identical issues are involved, therefore, these have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity. 3. At the outset itself the ld. Counsel for the assessee submitted that during the assessment procee .....

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ompliance in response to notices issued u/s. 142(1) of the Act. We note that the assessment in this case was carried on by the AO u/s. 148 r.w.s 143(3) of the Act. During the assessment stage, the assessee submitted the required documents before the AO from time to time. However, on some occasions where the date of hearing was fixed by the AO, the assessee could not appear before the AO. Therefore .....

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ompliance and penalty u/s. 271(1)(b) of the Act should not be levied. Therefore, keeping in mind above stated facts and circumstances of the case, we delete the impugned penalties of ₹ 30,000/- each for both the A.Ys 2009-10 & 2010-11. Grounds raised by the assesse in both the appeals for the A.Ys 2009-10 & 2010-11 are allowed. 5. In the result, both the appeals filed by the assessee .....

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