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No Penalty U/s. 271(1)(b) when order was passed U/s. 143(3)
Case Law Details
- Case Name
- Jai Gopal Sondhi Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Delhi
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Jai Gopal Sondhi Vs ITO (ITAT Delhi)
We note that although the Assessing Officer has levied penalty in all the four cases for non-compliance of statutory notices, all the same he has proceeded to frame the assessment order u/s 143(3) of the Act. We also note that the CIT(A), while dismissing the assessees’ appeals has observed on identical lines in all the four impugned orders that subsequent compliance by the assessee to the statutory notices cannot be a basis for non levy of penalty on account of earlier defaults. The Ld. CIT(A) has also observed in all the four impugned o...
Can Penalty proceedings go aheaf u_s 271(1)(c) if assesment order u/s 143(3) is passed by officer abd 271 B penalty order is also passed .