TMI Blog2019 (5) TMI 1058X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessment orders have been framed u/s 143(3) of the Act, it proves that the assessee had cooperated in the assessment proceedings and therefore we delete the penalty of ₹ 10,000/- levied u/s 271(1)(b) of the Act. Penalty was not leviable for non compliance of notice u/s 271(b) as the assessment were framed u/s 143(3) of the Act showing that necessary co-operation was given by the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revity. 3. At the outset Ld. Counsel for the assessee submitted that the common issues raised in these three appeals relates to penalty levied u/s 271(1)(b) of the Act at ₹ 10,000/-, is squarely covered in favour of assessee by the decision of this Co-ordinate Bench dated 24.01.2019 in ITA No.361 to 367/Ind/2018 others in assessee s own group of cases. Copy of the Tribunal o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the decision of the Co-ordinate Bench in the case of Pramila Kumari Vs DCIT (2011) 49 CCH 0401 dated 20.3.2017 holding that the penalty was not leviable for non compliance of notice u/s 271(b) of the Act as the assessment were framed u/s 143(3) of the Act showing that necessary co-operation was given by the assessee for completing the assessment proceedings. 7. Examining the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
