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TMI Blog2019 (4) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals filed by the assessee, pertaining to assessment years 2009-10 & 2010-11, are directed against the separate orders passed by the Commissioner of Income-tax (Appeals), Ranchi, both dated 22-12-2017, which in turn arise out of separate penalty order passed by the Assessing Officer (DCIT, Cir2, Ranchi) u/s. 271(1)(b) of the Income-Tax Act, 1961 (in short, the 'Act'), both dated 08-03-2016. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1)(b) of the Act. 3. On the other hand, the ld. DR for the revenue submitted that the assesee did not submit all the documents as required by the AO. He made part compliance during the assessment proceedings. Therefore the penalty should be levied u/s. 271(1)(b). 4. We have heard both the parties and perused the records. We note that the assessee had made part compliance in response to notices i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial Enterprises Ltd (2000) 246 ITR 560(Del), wherein it was held that since the order was passed by the AO u/s. 143(3) and not 144 of the Act. This means the subsequent compliance in the assessment proceedings was considered as good compliance and default committed earlier were ignored by AO. Therefore, it will be deemed that the assessee had made proper compliance and penalty u/s. 271(1)(b) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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