TMI Blog2022 (11) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... tice u/s.153A has been served on the assessee and the assessee is required to file the return within 30 days. It is also an admitted fact that for obtaining of the Xerox copies of the seized document, it took more than 2-3 months. Just by obtaining of xerox copies of seized documents, the return cannot be filed. It has to be co-related, verified, examined and reconciled before the return is filed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty u/s.271F of the Act for the assessment year 2008-09 2009-10 2. It was submitted by ld AR that the assessee was in the process of collecting the copy of the seized documents. It was submitted that consequently, he assessee had not filed the return of income. It was the prayer that the penalty as levied by the AO and confirmed by the ld CIT(A) may be deleted. 3. In reply, ld CIT DR s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The levy/confirmation of penalty is based on the facts of each case. There is no presumption that the assessee is willfully violating the law. It is an admitted fact that notice u/s.153A has been served on the assessee and the assessee is required to file the return within 30 days. It is also an admitted fact that for obtaining of the Xerox copies of the seized document, it took more than 2-3 mont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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