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2019 (5) TMI 1058

sment proceedings - HELD THAT:- 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-opera .....

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ed 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 order placed on record. 4. Ld. Departmental Representative vehemently argued supporting the orders of l .....

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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 facts of the instant case in the light of above decision, we find that in the case of Regent Beers & Wines Ltd the assessment for Assessment Year 2015-16 and 2016 .....

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